Planning ahead to fulfil your CPE requirements (for Audit Practitioners)

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CPE Requirements for Renewal as a Public Accountant

The ACRA's Practice Direction No.1 of 2021 and CPE Syllabus (Revised) set out the revised CPE syllabus and requirements which will apply to applications for registration submitted on or after 1 Jan 2023, and renewal of certificate of registration for 2023.

For the renewal of certificate of registration, public accountants are required to maintain at least 120 CPE hours in each rolling 3-year period, of which

  1. At least 90 hours* must be in structured learning in each rolling 3-year period; and
  2. At least 20 hours must be acquired through structured learning each calendar year.

*Of the 90 structured hours in each rolling 3-year period stated in point 1) above, public accountants (except for JM-PA^) are required to obtain at least 60 structured hours in Core Expertise areas as follows:

ISCA-icon-Audit & Assurance

Financial Reporting Standards and Pronouncements (Category 1)

at least 18 hours

ISCA-icon-Cat 2- Ethics & Professionalism

Ethics and Professionalism (Category 2)

at least 6 hours

ISCA-icon-Standards

Auditing Standards, Pronouncements and Methodology (Category 3)

at least 18 hours

ISCA-icon-Legal & Secretarial

Insolvency and Restructuring (Category 4)

at least 9 hours – applicable for public accountants who are also approved liquidators

IT (new) icon_1

Information Technology (Category 5)

at least 9 hours

ISCA-icon-Class Based training programmes

Remaining 9 hours in Core Expertise can be in Category 1, 2, 3 or 5 - (Not applicable for public accountants who are also approved liquidators)

Recommended Courses for Audit Practitioners

Acquire the skills and knowledge required to gain a competitive edge and build your professional development. Explore our array of courses recommended for Audit Practitioners like yourself!

Ethics and Professionalism
Course CodeCourse TitleCPE HoursTraining Mode
E180vEthics and Standards Update for Audit Professionals (New)3.5#Live Webinar
E176vIs your mental health affecting your "going concern"? - Accountants' mental health and its implications on Ethics2Live Webinar
E167vSpotting Key Red Flags of Financial Statement Fraud in the Times of Uncertainty2Live Webinar
E171vDigital Fraud7Live Webinar
E178vEnvironmental, Social and Governance (ESG) and Ethics (Live Webinar)2Live Webinar

# This course has multiple CPE syllabus/categories. Please refer to course page for details.

Auditing Standards, Pronouncements and Methodology
Course CodeCourse TitleCPE HoursTraining Mode
ADT182vIdentifying, Assessing and Responding to the Risks of Material Misstatement in accordance with SSA 315 (Revised 2021) and SSA 3303.5Live Webinar
ADT200 Lean Audit: The lean approach in implementing SSQM 1 (New)7Classroom
ADT191SSQM Implementation - Guide to an effective system of Quality Management (New)14Classroom
ADT190SSA 315 (Revised) – What are the changes and how do they impact planning and risk assessment for audits7Classroom
ADT175vKey Findings from ACRA’s Recent PMP Reports: Addressing the Deficiencies and Meeting Audit Objectives 7Live Webinar
ADT132v Audit of Non-Profit Entities7Live Webinar
2023WEB11Significant Updates on Group Audit for Practitioners - Stay in the Know! 2Recorded Webinar
ADT002i to ADT007i

Group Audits E-learning Series 
- Planning (Module 1-3),  Execution (Module 4), Completion (Module 5-6) 

9E-Learning

# This course has multiple CPE syllabus/categories. Please refer to course page for details.

Explore restructuring and insolvency courses organised by the Insolvency Practitioners Association of Singapore (IPAS).

Adopting Data Analytics in a Financial Statements Audit
Information Technology
Course CodeCourse TitleCPE HoursTraining Mode
ADT184Adopting Data Analytics in a Financial Statements Audit7Classroom
DGT084 Practical Application of RPA and ChatGPT for Accounting and Finance Professionals  (New)7Classroom
DGT080Uncovering Hidden Patterns in Data for Actionable Insights (New)7Classroom
DGT034Personal Data Protection Audit & Compliance7Classroom
DGT048vCybersecurity Literacy (Live Webinar)7Live Webinar
DGT082ChatGPT and Generative AI (New)3.5Classroom
2023WEB1Sustainability: Data Governance and Assurance2Recorded Webinar

# This course has multiple CPE syllabus/categories. Please refer to course page for details.

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Jan to Dec 2024

 


*JM-PA refers to those who are registered only for the purpose of becoming judicial managers and do not perform audits

For more details about the CPE requirements for public accountants, please refer to the ACRA's PRACTICE DIRECTION NO. 1 OF 2021 and CPE Syllabus (Revised). 

 

(Updated on 25 Nov 2022)