Transitional Arrangements

Under the Transitional Arrangements, Associate (ISCA) would need to complete the ISCA Pre-Admission Course (PAC) and to accumulate relevant working experience within the specified timelines to qualify as a Chartered Accountant of Singapore (CA (Singapore)). Otherwise, they will have to satisfy the new membership admission requirements under the Singapore CA Qualification Framework for admission to be CA (Singapore).

No. Associate (ISCA) who Timeline* under 
Transitional Arrangements
1. is a graduate of the Accountancy degree programme offered by NTU, NUS or SMU and graduated in 2012 or earlier Complete PAC by 31 March 2014, satisfy relevant experience by 31 December 2016
2. is a graduate of the MBA (Accountancy) programme offered by NTU or Master of Professional Accounting programme offered by SMU and graduated in 2012 or earlier Complete PAC by 31 March 2014, satisfy relevant experience by 31 December 2016
3. is a graduate of the ISCA PE and graduated in 2012 or earlier Complete PAC by 31 March 2014, satisfy relevant experience by 31 December 2016
4. is a holder of recognised professional qualification (including ACCA and CPA Australia) Complete PAC, satisfy proficiency in law and tax and relevant experience by 31 December 2016
5. is a graduate of the Accountancy degree programme offered by NTU, NUS, SMU or UniSIM, matriculated in 2012 or earlier and graduated between 2013 and 2016 Complete PAC by 31 December 2016, satisfy relevant experience by 31 December 2020
6. is a graduate of the MBA (Accountancy) programme offered by NTU or Master of Professional Accounting programme offered by SMU, matriculated in 2012 or earlier and graduated in 2013 Complete PAC by 31 December 2016, satisfy relevant experience by 31 December 2020
7. is a NS man who enrolled in the Accountancy degree programme 
    - offered by NTU, NUS, SMU or UniSIM in 2011 and 2012; and 
    - matriculated in 2013 and 2014
Complete PAC by 31 December 2018, satisfy relevant experience by 31 December 2022
8. is a graduate of the ISCA PE and graduated after 2012 Complete PAC and satisfy relevant experience by 31 December 2018
9. has passed the final examination in accountancy of the ACCA and CPA Australia and registered 
    - as a new student of ACCA or CPA Australia on or before 31 July 2013; 
    - for a course that commenced no later than in 2013
Complete PAC, satisfy proficiency in law and tax and relevant experience by 31 December 2018

*Please submit your CA (Singapore) application together with your relevant supporting documents.