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Learning Roadmap (SMP)
The ISCA SMP Learning Roadmap (ISCA SMP LRM) comprises a series of competencies which prescribe the skill sets and the related learning needs required by the various levels of audit professionals in SMPs, based on their experiences. These skills and competencies can be broadly categorised into two main groups - Technical and Generic. ISCA SMP LRM defines the skills and training needed for four proficiency levels - Foundational, Intermediate, Advanced and Expert.
Depending on where you are in your career and/or where you aspire to be in the future, the Roadmap facilitates your understanding of the competencies at various points in your career and provides learning opportunities to develop those competencies.
Technical Skills & Competencies (TSC)
Technical Skills & Competencies (TSC)
1. Audit
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Use applicable auditing and assurance standards to carry out auditing and assurance activities | ||||||
| PAW004 | 52.5 | 🟢 | 🟢 | |||
| Practical Audit Workshop – Supervisory and Review ** | PAW003 | 30 | 🟢 | 🟢 | ||
| AMSE: Onboarding and Induction to Audit Environment in Singapore ** | 14 | 🟢 | 🟢 | 🟢 | ||
| Mid-Year Technical Update for Auditors 2022 ** | ADT186v | 7 | 🟢 | 🟢 | ||
| Year End Technical Update for Auditors 2022 | ADT187v | 7 | 🟢 | 🟢 | ||
| Overview of Essential Singapore Standards on Auditing ** | ADT128v | 14 | 🟢 | 🟢 | ||
| SSA 315 (Revised) – What are the changes and how do they impact planning and risk assessment for audits | ADT190 | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Develop engagement plans which describe the nature, timing and extent of planned engagement procedures Perform assessments of risks, including fraud risks, through understanding the client’s business | ||||||
| An Overview of Audit Planning | ADT042v | 3.5 | 🟢 | 🟢 | ||
| Audit Planning and Materiality - The first step for an efficient and effective audit New | ADT183v | 3.5 | 🟢 | 🟢 | 🟢 | 🟢 |
| Understanding the Audit Client and Risk Assessment | ADT025v | 7 | 🟢 | 🟢 | ||
| SSA 315 (Revised) - What are the changes and how do they impact planning and risk assessment for audits New | ADT190 | 7 | 🟢 | 🟢 | ||
| Identifying, Assessing and Responding to the Risks of Material Misstatement in accordance with SSA 315 (Revised 2021) and SSA 330 New | ADT182v | 3.5 | 🟢 | 🟢 | 🟢 | |
| ISCA Audit Manual for Standalone Entities (AMSE): A Focus on Planning using Case Studies ** | ADT137 | 7 | 🟢 | 🟢 | 🟢 | |
| Auditors' Consideration of Client Internal Controls ** | ADT039 | 3.5 | 🟢 | 🟢 | 🟢 | |
** 2022 session(s) over / registration closed. (Last updated 15/11/2022)
** 2022 session(s) over / registration closed. (Last updated 15/11/2022)
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Perform procedures involved prior to expressing an opinion | ||||||
| Types of Audit Report | 3.5 | 🟢 | 🟢 | 🟢 | ||
| Audit Communication (Management Representation Letters, Management Letters and Internal Control Deficiencies) ** | 3.5 | 🟢 | 🟢 | 🟢 | ||
| Audit Communication: Effective Management Letters (Case Study Approach) ** | ADT154 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Evaluation of Subsequent Events, Contingent Liabilities, and the Going Concern Assumption ** | ADT051 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Audit Completion Procedures - The Dos and Don'ts ** | ADT185v | 3.5 | 🟢 | 🟢 | 🟢 | |
** 2022 session(s) over / registration closed. (Last updated 15/11/2022)
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Set up quality control procedures for an assurance engagement | ||||||
| Key Findings from ACRA’s Recent PMP Reports: Addressing the Deficiencies and Meeting Audit Objectives | ADT175v | 7 | 🟢 | 🟢 | 🟢 | |
| Common PMP Findings and Practical Ways to Address Them ** | ADT179 (classroom) ADT179v (virtual) | 3.5 | 🟢 | 🟢 | ||
| Quality Management 1.5-Day Workshop ** | QA073 | 10.5 | 🟢 | 🟢 | ||
| Common Audit Pitfalls and Considerations (recorded webinar) | APWEB06 | 2 | 🟢 | 🟢 | ||
| Implementation of Quality Management Standards and Updates on Identifying and Assessing Risks of Material Misstatement (recorded webinar) | APWEB08 | 2 | 🟢 | 🟢 | ||
** 2022 session(s) over / registration closed. (Last updated 15/11/2022)
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Assess evidence to make informed decisions about the appropriate course of action | ||||||
| Fraud Considerations in an Audit | ADT035 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Professional Judgment and Ethics ** | E124v | 3.5 | 🟢 | 🟢 | 🟢 | |
| Practical Considerations to Audit Revenue from Contracts with Customers | ADT292v | 7 | 🟢 | 🟢 | ||
** 2022 session(s) over / registration closed. (Last updated 15/11/2022)
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Other relevant and special interest topics | ||||||
| Audit of Internal Control under SOX and PCAOB requirements ** | ADT133v | 7 | 🟢 | 🟢 | 🟢 | |
| Audit of Charities ** | 7 | 🟢 | 🟢 | 🟢 | ||
| Audit of Non-Profit Entities ** | ADT132v | 7 | 🟢 | 🟢 | 🟢 | |
| Audit of Government Grants under SB-FRS/FRS 20 and its related Interpretations and Guidance ** | ADT139v | 3.5 | 🟢 | 🟢 | 🟢 | |
| Interpretations of Singapore Standards on Assurance Engagements (SSAEs), Review Engagements (SSREs), Related Services (SSRSs), Audit Guidance Statements (AGSs), Statement of Auditing Practice (SAPs) and Singapore Auditing Practice Notes (SAPNs) ** | ADT142v | 7 | 🟢 | 🟢 | ||
| Forensic Auditing | ADT043v | 7 | 🟢 | 🟢 | ||
** 2022 session(s) over / registration closed. (Last updated 15/11/2022)
2. Corporate Reporting
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Apply financial reporting frameworks prescribed by the relevant governing bodies to ensure all transactions meet regulatory requirements | ||||||
| New/ Recent Updates to Accounting Standards (FRS 115, FRS 116 and FRS 109) | ||||||
| IFRS 16 / FRS 116: Leases | A207 A218 | 7 7 | 🟢 🟢 | 🟢 🟢 | 🟢 🟢 | |
| IFRS 9 / FRS 109: Financial Instruments | A181v A211v | 7 7 | 🟢 | 🟢 🟢 | 🟢 🟢 | |
| IFRS 15 / FRS115: Revenue from Contracts with Customers | A192v A182v A255v | 3.5 7 7 | 🟢 🟢 🟢 | 🟢 🟢 🟢 | 🟢 🟢 🟢 | |
| Practical Application of the three New Standards IFRS9, 15, 16 (Contractual Interaction between these Standards) | A235v | 14 | 🟢 | 🟢 | 🟢 | |
| FRS / IFRS - Overview & Update | ||||||
| Overview of Essential / Selected FRSs | A179v A016v A223v | 7 14 7 | 🟢 🟢 🟢 | 🟢 🟢 | ||
| A Technical Update on IFRS - 2022 [Including SFRS[I] | A245v | 7 | 🟢 | 🟢 | 🟢 | |
| Financial Reporting Standards: Annual Update | 7 7 | 🟢 🟢 | 🟢 🟢 | 🟢 🟢 | ||
| US GAAP | ||||||
| Accounting differences between FRS and US GAAP | A037v | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Review financial statements in accordance with the applicable frameworks and regulatory requirements | ||||||
| Financial Statements: Presentation and Disclosures | A082v | 7 | 🟢 | 🟢 | 🟢 | |
| FRS110, FRS111, FRS112 & FRS113: Framework on Consolidated Financial Statements and Fair Value Measurement | A131v | 7 | 🟢 | 🟢 | 🟢 | |
| Financial Reporting & Analysis | A142v | 14 | 🟢 | 🟢 | ||
| Financial Reporting Challenges and Hot Button Issues | AC001c | 8 | 🟢 | 🟢 | ||
3. Professional Values & Ethics
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Resolve ethical conflicts in compliance with the relevant principles and processes | ||||||
| Ethical Dilemmas & Decision Making (e-learning) | E011i | 1.5 | 🟢 | 🟢 | 🟢 | |
| Framework for resolving Ethical Issues and Conflicts | E072v | 3.5 | 🟢 | 🟢 | 🟢 | |
| Ethical Issues for Accountants: Reducing Potential Ethical Breaches | E064v | 3.5 | 🟢 | 🟢 | ||
| The Ethics challenge: Prospects and Proposals for promoting professional integrity | E073v | 3.5 | 🟢 | 🟢 | ||
| Business Ethics - Real World Applications - Recommended Solutions | E135v | 7 | 🟢 | 🟢 | ||
| Resolving Ethical Conflicts by Understanding Your Personality & Decision-Making Style through MBTI ® | E116v | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Business Ethics: Mitigating Ethical Conflicts through the Application of the Enneagram | E128v | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
4. Governance and Risk Management
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Evaluate and improve governance practices in the organisation | ||||||
| Speaking Up, Raising Concerns & Whistleblowing (e-learning) | E012i | 2 | 🟢 | 🟢 | 🟢 | 🟢 |
| Ethical Considerations of Whistleblowing | E174v | 3.5 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Evaluate organisation’s potential for occurrence of fraud and develop fraud risk awareness throughout the organisation | ||||||
| The Art of Fraud Investigation New | E183v | 2.5 | 🟢 | 🟢 | 🟢 | |
| The Ethics Challenge: Ways to manage and What to watch out for | E068v | 7 | 🟢 | 🟢 | 🟢 | |
| Managing Ethical Challenges in Grant Governance New | E175v | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Accounting Ethics: Understanding & Detecting Creative Accounting Practices | E061v | 14 | 🟢 | 🟢 | 🟢 | 🟢 |
| Spotting Key Red Flags of Financial Statement Fraud in the Times of Uncertainty | E167v | 2 | 🟢 | 🟢 | 🟢 | |
5. Business Law and Regulations
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Respond to the changes in business laws and regulations | ||||||
| Amendments to the Singapore Companies Act | LS033 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Overview on amendments to Personal Data Protection Act 2020 (Amendment) | LS046v | 7 | 🟢 | 🟢 | 🟢 | |
| Personal Data Protection Audit & Compliance | DGT034 | 7 | 🟢 | 🟢 | 🟢 | |
6. Information Technology
| Course Title | Course Code | CPE Hours |
| Apply data extraction and analysis to analyse and evaluate financial and non-financial information | ||
| Big Data Analysis | ||
| Analytics for Accountants and Auditors | DGT057v | 7 |
| Business Analytics for Strategic and Organizational Performance (Live Webinar) | DGT010v | 7 |
| Work with Data & Generate Data Driven Insights using Advanced Data Analytics (Live Webinar) | IT088v | 14 |
| Data Dashboards for Better Decision-Making | DGT044 | 14 |
| Business Analysis and Planning: Using Excel What-If Analysis (Live Webinar) | IT023Cv | 7 |
| Exploring Business Analytics as A Game Changer (E-Learning) | DGT005i | 2 |
| Automation | ||
| Robotic Process Automation (RPA) for Auditors | DGT040 | 14 |
| Visualisation and Storytelling | ||
| Interactive Dashboard: Designing Visually Appealing Reports (Live Webinar) | IT027Cv | 14 |
| Course Title | Course Code | CPE Hours |
| Develop awareness of cyber security threats | ||
| Cybersecurity Literacy | DGT048v | 7 |
| Cybersecurity Risk - What it means to Auditors | DGT018 | 3.5 |
| Steps to Develop an Effective Cyber Security Strategy | DGT050v | 3.5 |
| Cyber Forensics and Cybersecurity for Decision Makers | DGT008 | 7 |
7. Taxation
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Assess tax implications of changes in tax laws | ||||||
| GST Rate Change - Transitional rules for transaction spanning the rate change New | TAX277v | 3.5 | 🟢 | 🟢 | 🟢 | 🟢 |
| GST: Are you ready to implement the GST rate increases? | TAX280 | 7 | 🟢 | 🟢 | 🟢 | |
| Updates and Changes in Income Tax | TAX084v | 7 | 🟢 | 🟢 | 🟢 | |
| Year End Corporate Tax Updates and Corporate Tax Planning Workshop | TAX014Iv | 7 | 🟢 | 🟢 | ||
| GST in the Digital Economy | TAX274 | 3.5 | 🟢 | 🟢 | ||
| Staying Ahead on Transfer Pricing Trends and Developments | TAX267v | 3.5 | 🟢 | 🟢 | ||
8. Business Relations and Transformation
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Establish and manage internal and external relationships to achieve organisational goals | ||||||
| Conflict Resolution Skills | MP038 | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Manage changes and developments within teams and organisation | ||||||
| Leading and Managing Change | MP107v | 7 | 🟢 | 🟢 | 🟢 | |
9. Project Management
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Implement projects in accordance with project plans and deliverables, and monitoring and controlling processes performed to influence project outcomes | ||||||
| Effective Engagement Management for Accounting Firms | MP159v | 7 | 🟢 | 🟢 | ||
Generic Skills & Competencies (GSC)
Generic Skills & Competencies (GSC)
Leadership and Professional Development
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Convey and exchange thoughts, ideas and information effectively through various mediums and approaches | ||||||
| Negotiation & Communication Skill | ||||||
| Strategies of Effective Client Interviews for Auditors | MP167 | 7 | 🟢 | 🟢 | ||
| WSQ Apply Basic Negotiation Skills and Techniques | WD002* | 8 | 🟢 | 🟢 | 🟢 | 🟢 |
| WSQ Lead Workplace Communication and Engagement | WD005* | 16 | 🟢 | 🟢 | ||
| Communication techniques to handle difficult people | MP034A | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Influence Skill | ||||||
| Positive Influence At Work - The Art Of Getting What You Want At The Workplace | MP041 | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Written Communication skill | ||||||
| Writing impactful business correspondence and reports | MP110v | 7 | 🟢 | 🟢 | 🟢 | |
| Presentation skill | ||||||
| Presentation Skills - Bring the Numbers Alive! | MP157v | 7 | 🟢 | 🟢 | ||
| Presentation Skills – Present like a professional | MP155 | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Adopt a fresh perspective to combine ideas or information in new ways and make connections between seemingly unrelated fields to create new ideas and applications | ||||||
| Rethink. Reset. Results!TM: Practicing Positive Intelligence for Increasing Performance | MP113v | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Unleash the Potential of Creative Thinking | MP166 | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Becoming a Creative Accountant: Analytical and Creative Problem Solving | MP057 | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Help others to learn and develop their capabilities to enhance their performance and achieve personal or professional goals | ||||||
| The Art of Coaching, Mentoring and Managing staff | MP121 | 7 | 🟢 | 🟢 | 🟢 | |
| Coaching for Performance Improvement | MP031 | 7 | 🟢 | 🟢 | 🟢 | |
| Coaching and Mentoring Skills for Managers | MP043v | 7 | 🟢 | 🟢 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Manage relationships efficiently and communicate with others effectively to achieve mutual consensus and outcomes | ||||||
| EQ Skills for Success @ Work | MP028 | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Build Relationships & Manage Difficult Situations at Work | MP132v | 14 | 🟢 | 🟢 | 🟢 | |
| Strategies for Personal Excellence @ Work | MP136 | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Lead others to achieve objectives in the most effective way; Provide an inclusive workplace that cultivates workplace relationships and teamwork, and foster the development of others | ||||||
| Accountancy Future Leaders Programme | AFLP | Refer programme website | 🟢 | 🟢 | ||
| Leadership: Effective Influence in the Organisation | MP175v | 4 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Seek out opportunities to enhance one’s knowledge and skills; Access and acquire new knowledge and skills actively for continual learning | ||||||
| Wholebrain Memory Skills | MP187 | 7 | 🟢 | 🟢 | 🟢 | |
| Buzan Sharpen your Memory | MP096E* | 7 | 🟢 | 🟢 | 🟢 | |
| Effective Brain Smart Skills For Workplace Productivity | MP097E* | 14 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Generate feasible and efficient solutions to solve problems and capitalise on new opportunities | ||||||
| Becoming a Creative Accountant: Analytical and Creative Problem Solving | MP057 | 7 | 🟢 | 🟢 | 🟢 | |
| WSQ Display Critical Thinking and Analytical Skills | WD001* | 16 | 🟢 | 🟢 | 🟢 | |
| WSQ Solve Problems and Make Decisions at Managerial Level | WD006* | 16 | 🟢 | 🟢 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Efficient and effective deployment and allocation of resources when and where they are needed; Include planning, allocating and scheduling of resources to tasks, which typically include manpower, machines, money and materials | ||||||
| Effective Time Management for Productivity | MP002A | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Understanding of concepts across multiple disciplines, with the capacity to synthesise the knowledge and insights to guide decisions and foster cooperation | ||||||
| Fundamental Art of War Thinking for Auditors & Accountants | MP105 | 7 | 🟢 | 🟢 | ||
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About SMP Learning Roadmap
Recommended CPE Hours for Audit Professionals (Non-Public Accountants)
