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PAIB Learning Roadmap (FA and MA)
Change Using the ISCA PAIB Framework as well as the Financial Accounting and Management Accounting tracks in the Skills Framework for Accountancy as points of reference, this Roadmap also seeks to fulfill the professional development training needs and equip FAs and MAs with the right skill sets by recommending relevant learning opportunities. The ISCA PAIB LRM defines the skills and training needed for four proficiency levels - Foundational, Intermediate, Advanced and Expert.this description
CODES
🔸 Financial Accountants
🔹 Management Accountants
PAIB Learning Road Map updated on 2nd Feb 2023
Technical Excellence
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| FRS / IFRS - Overview & Update | ||||||
Technical Update on IFRS [SFRS(I)] - 2023 | A292 | 7 | 🔸 | 🔸 | 🔸 | |
FRS Updates 2023 | A295 | 7 | 🔸 | 🔸 | 🔸 | |
Financial Reporting Standards: 2023 Annual Update | A914 | 4 | 🔸 | 🔸 | 🔸 | 🔸 |
An Overview of Selected FRSs | A223 | 7 | 🔸 | 🔸 | ||
| US GAAP | ||||||
Accounting Differences between FRS and US GAAP | A037 | 7 | 🔸 | 🔸 | ||
| Group Accounting and Consolidation | ||||||
Business Combinations: Issues and Pitfalls in Group Accounting | A164 | 7 | 🔸 | 🔸 | ||
Group accounting–The economic entity model under FRS103 & FRS110 | A268 | 14 | 🔸 | 🔸 | ||
Advanced Level Issues in Consolidation | A290 | 3.5 | 🔸 | 🔸 | ||
Accounting for Basic Consolidation Procedures: Case Studies & Journal Entries | A214 | 7 | 🔸 | 🔸 | ||
| Fair Value / Impairment | ||||||
Applying the Appropriate Impairment Models to Different Classes of Assets | A275 | 7 | 🔸 | 🔸 | ||
IFRS13/SFRS(I) 13/FRS113: Fair Value Measurement – A Practical Approach | A238 | 7 | 🔸 | 🔸 | ||
Overview of Business Valuation for Financial Reporting | BF002i | 2 | 🔸 | |||
| Deferred Tax | ||||||
Deferred Tax Accounting: A Deeper Dive | A147 | 14 | 🔸 | 🔸 | ||
Deferred Tax Computation using Excel Spreadsheet | A189 | 7 | 🔸 | 🔸 | ||
| Charities / Non-Profit Entities | ||||||
Charities Accounting Standard (CAS): Accounting for Charities | A074 | 7 | 🔸 | 🔸 | ||
| Public Sector | ||||||
Analysis and Review of Public Sector Accounting: SB-FRS | A196 | 14 | 🔸 | 🔸 | 🔸 | |
| FRS / IFRS - Specific Standards | ||||||
First-year Adoption of FRS 117 Insurance Contracts | A294 | 2 | 🔸 | 🔸 | 🔸 | |
IFRS 9 / FRS 109: Financial Instruments - A Practical Guide | A211 | 7 | 🔸 | 🔸 | ||
IFRS 16/ FRS 116 Leases: A Deeper Dive into the New Rules & Avoid the Pitfalls | A247 | 7 | 🔸 | 🔸 | ||
Accounting for Leases Under FRS 116 | A001i | 1 | 🔸 | |||
IFRS 15 / FRS 115: Revenue from Contracts with Customers | A182 | 7 | 🔸 | 🔸 | ||
Hedge Accounting: A Practical Approach | A080 | 7 | 🔸 | 🔸 | ||
Related Party: Presentation and Disclosure | A278 | 3.5 | 🔸 | 🔸 | ||
| Financial Reporting | ||||||
Preparation of Financial Statements with FRS 1 and FRS 10 | A287 | 3.5 | 🔸 | 🔸 | ||
Financial Statements: Presentation & Disclosure (For Non-Listed Companies) | A082 | 7 | 🔸 | 🔸 | ||
Preparation of Financial Statements: Essential FRSs | A083 | 7 | 🔸 | 🔸 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Capital Expenditure and Investment Evaluation | ||||||
Measuring the Success of Finance Transformation Projects | MP191 | 7 | 🔹 | 🔹 | ||
| Financial Planning and Analysis | ||||||
Understanding Business Planning & Budgeting | BF091 | 14 | 🔹 | 🔹 | ||
Financial Planning & Analysis Methodologies – A Practical Approach | BF164 | 7 | 🔹 | 🔹 | ||
Financial Statement Analysis | BF007i | 1 | 🔹 | 🔹 | ||
| Financial Modelling | ||||||
Financial Modelling and Analysis | IT037 | 14 | 🔹 | 🔹 | ||
Basic Python for Financial Modelling | DGT043 | 7 | 🔹 | 🔹 | ||
Financial Modelling to Support Business Decision-Making | DGT001i | 2.5 | 🔹 | 🔹 | ||
| Management Decision Making | ||||||
WSQ Solve Problems and Make Decisions at Managerial Level | WD006 | 7 | 🔹 | 🔹 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Capital Raising | ||||||
Capital Planning | BF005i | 1 | 🔹🔸 | 🔹🔸 | ||
| Mergers and Acquisition | ||||||
Mergers and Acquisitions – Master Class | BF066 | 14 | 🔹🔸 | 🔹🔸 | ||
Financial Due Diligence for M&A transactions | BF162 | 7 | 🔹🔸 | 🔹🔸 | ||
Mergers and Acquisitions | BF003i | 1.5 | 🔹🔸 | 🔹🔸 | ||
| Treasury Management | ||||||
Corporate Treasury Management & Strategies in Volatile Market Conditions | BF103 | 7 | 🔹🔸 | 🔹🔸 | ||
The Essence of Corporate Cashflow Sustainability | BF186 | |||||
Working Capital and Treasury Management | BF004i | 2 | 🔹🔸 | 🔹🔸 | ||
Treasury Markets and Products | BF029E | 14 | 🔹🔸 | 🔹🔸 | ||
| Trade Finance | ||||||
Fundamentals of Import / Export Transactions | BF020 | 14 | 🔹🔸 | |||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
Business Valuation Fundamentals – Process, Standards, Approaches and Challenges | BF009i | 2 | 🔹🔸 | 🔹🔸 | ||
Valuation of Intangible Assets – Common methods adopted in the marketplace | BF010i | 1.5 | 🔹🔸 | 🔹🔸 | ||
Business Valuation & Analysis: Corporate Restructuring & Funding – Practical Applications for Decision Makers | BF013 | 14 | 🔹🔸 | 🔹🔸 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Governance / Internal Control | ||||||
WSQ Review and Implement Financial Controls | WD011 | 14 | 🔹🔸 | 🔹🔸 | ||
Governance for Charities & IPCs | BF061 | 7 | 🔹🔸 | 🔹🔸 | ||
Corporate Governance and Control | BF006i | 1.5 | 🔹🔸 | |||
| Risk Management | ||||||
Crisis Management & Business Continuity Management | RM132 | 7 | 🔹🔸 | 🔹🔸 | 🔹🔸 | |
Operational Risk Management - More than Just Compliance in the Post-Covid19 World | RM133 | 7 | 🔹🔸 | 🔹🔸 | ||
Enterprise Risk Management | RM002i | 1.5 | 🔹🔸 | 🔹🔸 | ||
| Cyber Security | ||||||
Updates to Personal Data Protection (Amendment) Act 2020 | LS044 | 7 | 🔹🔸 | 🔹🔸 | ||
Overview on amendments to Personal Data Protection Act 2020 (Amendment) | LS046 | 3.5 | 🔹🔸 | 🔹🔸 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
Amendments to the Singapore Companies Act | LS033 | 7 | 🔹🔸 | 🔹🔸 | ||
A Practical Guide to CSP Obligations in Singapore (Advanced) | LS031 | 7 | 🔹🔸 | |||
BizFinx Filing System | XBRLv | 7 | 🔸 | 🔸 | ||
Singapore Company Law | LS001i | 1 | 🔹🔸 | |||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| GST | ||||||
GST: Operations, Accounting, Administration and Returns | TAX001 | 7 | 🔸 | 🔸 | ||
GST– Zero-rated supplies | TAX205 | 7 | 🔸 | 🔸 | 🔸 | |
GST for SMEs | TAX226 | 7 | 🔸 | 🔸 | ||
GST on Imported Services | TAX227 | 3.5 | 🔸 | 🔸 | ||
GST: Understanding Input Tax Recovery Rules | TAX250 | 7 | 🔸 | 🔸 | ||
GST Rate Change – Transitional rules for transactions spanning the rate change | TAX277 | 3.5 | 🔸 | 🔸 | 🔸 | 🔸 |
GST in the Digital Economy | TAX274 | 3.5 | 🔸 | 🔸 | ||
GST Risks and Controls: Major Exporter Scheme (“MES”) and Import GST Deferment Scheme (“IGDS”) | TAX287 | 3.5 | 🔸 | |||
| Corporate Tax | ||||||
Applied Taxation: What Potential and New Business Owners Need to Know about Income Taxes | TAX283 | 3,5 | 🔸 | |||
Advanced Corporate Tax | TAX008 | 14 | 🔸 | 🔸 | ||
Updates and Changes in Income Tax | TAX084 | 7 | 🔸 | 🔸 | 🔸 | |
Income Tax Treatment on Foreign-Sourced Income | TAX249 | 7 | 🔸 | 🔸 | ||
Singapore Tax | TAX002i | 1 | 🔸 | |||
Taxation for Accountants | TAX003i | 2 | 🔸 | 🔸 | ||
| International Tax | ||||||
International Taxation: Cross-Border Tax Issues and Tax Treaties | TAX193 | 14 | 🔸 | 🔸 | ||
| Withholding Tax | ||||||
Withholding Tax - Fundamentals that Accountants Need to Know! | TAX247 | 3.5 | 🔸 | 🔸 | ||
| Transfer Pricing | ||||||
Tax and Transfer Pricing of Intercompany Financing Arrangements | TAX256 | 3.5 | 🔸 | 🔸 | ||
| Other Relevant and Special Interest Topics | ||||||
Singapore Budget and Tax Update 2023 | 2023MC2 | 2.5 | 🔸 | 🔸 | ||
Project Management
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
Project Management in Finance Transformation | MP189 | 7 | 🔹🔸 | 🔹🔸 | ||
Future Finance
Business Acumen
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
Business Advisory Success | MP003i | 1.5 | 🔹🔸 | 🔹🔸 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
Effective Finance Business Partnering | MP168 | 7 | 🔹🔸 | 🔹🔸 | ||
Finance Business Partnering | MP004i | 1 | 🔹🔸 | 🔹🔸 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Change Management | ||||||
Leading and Managing Change | MP107 | 7 | 🔹🔸 | 🔹🔸 | ||
| Conflict Management | ||||||
Conflict Resolution Skills | MP038 | 7 | 🔹🔸 | 🔹🔸 | 🔹🔸 | |
Effective Conflict Management | MP008i | 1 | 🔹🔸 | 🔹🔸 | 🔹🔸 | |
| Strategic Business Planning | ||||||
Understanding Business Planning & Budgeting | BF091 | 14 | 🔹🔸 | 🔹🔸 | ||
WSQ Develop and Establish Financial Budget and Plans | WD008 | 16 | 🔹🔸 | 🔹🔸 | ||
| Strategic Resource Management | ||||||
Transform to Perform for Finance Leaders | MP173 | 7 | 🔹🔸 | 🔹🔸 | ||
| Sustainability Reporting | ||||||
Embedding Sustainability Reporting into Enterprise Risk Management | ESG002 | 7 | 🔹🔸 | 🔹🔸 | 🔹🔸 | |
Sustainability E-Training for Directors E-Learning (English) E-Learning (Mandarin) | ESG006i | 4 | 🔹🔸 | |||
Professional Values and Ethics
| Course Title | Course Code | CPE Hours |
| E008i | 2.5 | |
Ethics Update: Code of Professional Conduct and Ethics for Public Accountants | E148 | 3.5 |
Leadership and Personal Empowerment
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Negotiation and Communication Skill | ||||||
Communication techniques to handle difficult people | MP034Av | 7 | 🔹🔸 | 🔹🔸 | 🔹🔸 | |
WSQ Lead Workplace Communication and Engagement | WD005 | 16 | 🔹🔸 | 🔹🔸 | 🔹🔸 | |
| Influencing Skill | ||||||
Leadership: Effective Influence in the Organisation | MP175 | 4 | 🔹🔸 | 🔹🔸 | 🔹🔸 | |
| Presentation Skill | ||||||
Presentation Skills - Bring the Numbers Alive! | MP157 | 7 | 🔹🔸 | 🔹🔸 | ||
| Written Communication Skill | ||||||
Writing impactful business correspondence and reports | MP110 | 7 | 🔹🔸 | 🔹🔸 | ||
Developing and writing effective Standard Operating Procedures (SOPs) | MP114 | 7 | 🔹🔸 | 🔹🔸 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
Ignite the Creative Spark in You | MP057 | 7 | 🔹🔸 | 🔹🔸 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
Essential EQ Skills for Success | MP171 | 3.5 | 🔹🔸 | 🔹🔸 | 🔹🔸 | 🔹🔸 |
Managing Diversity through Effective Cross Cultural Communication | MP165 | 7 | 🔹🔸 | 🔹🔸 | 🔹🔸 | 🔹🔸 |
ISCA Seminar / Conference
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Seminar / Conference | ||||||
| ISCA Mini Conference Series 2023 | 2023MC | 13.5 | 🔹🔸 | 🔹🔸 | 🔹🔸 | |
| ISCA Web-Bitez Learning Series 2023 | 2023WEB | 20 | 🔹🔸 | 🔹🔸 | 🔹🔸 | |
| ISCAccountify | 🔹🔸 | 🔹🔸 | 🔹🔸 | 🔹🔸 | ||
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ISCA PAIB Framework
About PAIB Learning Roadmap
