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Singapore CA Qualification

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Foundation Programme

Find out more about the SCAQ Foundation Programme requirements, eligibility, modules, fees and more.

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Professional Programme

Find out more about the SCAQ Professional Programme requirements, eligibility, modules, fees and more.

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Accredited Training Organisations

Find out how to become an Accredited Training Organisation under the SCAQ.

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Membership

ISCA offers membership for both professional accountants and students.

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Corporate Membership

Be at the forefront of business and practice insights by equipping your business and staff with enriching information and benefits that you do not want to miss out on today!

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Individual Membership

Find out more about pathways to ISCA membership such as CA Singapore, ISCA PBA, Specialisation credentials, experienced professional, associate, affiliate and student member

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Membership Renewal

All ISCA members (except for Life Members who are not Public Accountants) are required to renew their membership each year.

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Resource Library

Access our latest IS Chartered Accountant Journal and Business Insights

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Chartered Accountants Lab

Be in tune with timely updates and in-depth analysis of accounting and business issues.

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Guide to Digital Journal

Access and navigate the ISCA digital journal through an illustrative a step-by-step guide.

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Standards & Guidance

Welcome to ISCA’s centralised Knowledge Centre! Here you will find the latest news on developments in the technical front. You will also discover relevant and useful resources aimed at empowering our members with knowledge in core and other disciplines.

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Ethics Pronouncements

ISCA issued EP 200 (Revised on 1 June 2023) Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore to adopt the anti-money laundering and countering the financing of terrorism (AML/CFT) requirements which are included in the Accountants (Prevention of Money Laundering and Financing of Terrorism) Rules 2023. These requirements are applicable to professional accountants in public practice and professional firms preparing for or carrying out transactions which are considered high risk.

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Financial Reporting Bulletins

ISCA Issues FRB 3 (Revised April 2024) Classification of Liabilities as Current or Non-current (Amendments to SFRS(I) 1-1). FRB 3 (Revised), published on 30 October 2020, guides readers in understanding and applying the amendments to SFRS(I) 1-1 Presentation of Financial Statements issued in 2020 (“2020 amendments”) to certain common scenarios in Singapore such as long-term loans with callable clauses and term loans with rollover facilities. FRB 3 (Revised April 2024) has been issued to incorporate the clarifications (“2022 amendments”) to the 2020 amendments for SFRS(I) 1-1, which together with the 2020 amendments, would be effective for annual reporting periods beginning on or after 1 January 2024 retrospectively. One salient clarification is on the classification of liabilities with the right to defer settlement which are conditional on the compliance with specified conditions (commonly known as covenants). Only covenants which an entity must comply with on or before the end of the reporting period will affect a liability’s classification as current or non-current.

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Audit Bulletins

ISCA Issues Audit Bulletin 4 Non-Consolidation Of Subsidiaries - Considerations For The Auditor’s Report. In ACRA’s Audit Regulatory Report 2023 one area of concern highlighted is where an audited parent entity does not present consolidated financial statements as required by FRS 110 Consolidated Financial Statements. In such situations, the auditor needs to assess if this calls for a modification to the audit opinion. This audit bulletin highlights key considerations for the auditor when assessing the effects of non-consolidation of subsidiaries on the auditor’s report, including illustrative examples on the types of audit opinions that may be issued.

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ISSB at COP28: IFRS Foundation launches Knowledge Hub in support of global drive to build capacity for the ISSB Standards

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The IFRS Foundation has launched the IFRS Sustainability knowledge hub to support use of the ISSB Standards from next year. The hub went live at COP28’s Climate Action Day and is a key component of the IFRS Foundation’s capacity building programme.

The hub hosts content developed by the IFRS Foundation and more than 100 resources developed by third-party organisations. Materials will be added over time in response to market needs and emerging practices.

While the hub has been designed to help companies preparing their ISSB disclosures, it will also be a useful repository for auditors, investors, regulators and other stakeholders seeking to advance their understanding of the ISSB Standards.

Resources on the hub include an introduction to the ISSB Standards, a guide for transitioning from TCFD recommendations to ISSB Standards and a set of Frequently Asked Questions (FAQs).