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 2025 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 2025.

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!

Financial and Sustainability Reporting Standards and Pronouncements 
Course CodeCourse TitleCPE HoursTraining Mode
A037vAccounting Differences between FRS and US GAAP7 Live Webinar
A221Accounting for Government Grants under SB-FRS/FRS 20 and its related Interpretations and Guidance3.5Classroom
A214vAccounting for Basic Consolidation Procedures: Case Studies & Journal Entries7Live Webinar
A225vAccounting for Charities and Non-Profit Entities using Financial Reporting Standards (FRS)7Live Webinar
ESG009An Introduction to various sustainability reporting standards(New)3.5Classroom
ESG012From Carbon Calculations to Climate Action: A Practical Guide(New)3.5

Classroom

BF196vPurchase Price Allocation and Valuation of Intangible Assets: Case Studies, Techniques, and Challenges(New)7Live Webinar
A314vNavigating Goodwill Impairment Testing(New)3.5Live Webinar
BF307Valuation of Venture Capital Portfolio Companies and Preference Shares(New)7Classroom
A307Crypto Accounting & Compliance: Balancing the Ledger7Classroom
A315Practical Insights into Variable Capital Companies (VCC): Accounting, Tax & Compliance3.5Classroom


Ethics and Professionalism
Course CodeCourse TitleCPE HoursTraining Mode
E061v

Accounting Ethics: Understanding & Detecting Creative Accounting Practices

14Live Webinar
E111v

Ethical Issues for Accountants: Forensic Accounting & Fraud Detection

7Live Webinar
E160vEthics Update for Professional Accountants in Public Practice2Live Webinar
E161vEthics Update for Professional Accountants in Business2Live Webinar
E174vEthical Considerations of Whistleblowing3.5Live Webinar
E179vEthics and Update of Financial Reporting Standards (FRSs) for Finance Professionals3.5#Live Webinar
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
E171vDigital Fraud7Live Webinar
E193Ethics Pronouncement 200 (EP 200) and its implication to Audit Processes3.5Classroom
E200AI Ethics and Governance: Practical Strategies for Effective Implementation4Classroom
E202vEthics and Risk Management in Accounting and Finance Technologies7Live Webinar
E193Ethics Pronouncement 200 (EP 200) and its implication to Audit Processes3.5Classroom

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

Auditing Standards, Pronouncements and Methodology
Course CodeCourse TitleCPE HoursTraining Mode
ADT039vAuditors' Consideration of Client Internal Controls3.5Live Webinar
ADT052Audit of Related Parties and Related Party Transactions3.5Classroom
ADT182vIdentifying, Assessing and Responding to the Risks of Material Misstatement in accordance with SSA 315 (Revised 2021) and SSA 3303.5Live Webinar
ADT183vAudit Planning and Materiality – The first step for an efficient and effective audit3.5Live Webinar
ADT185Audit Completion Procedures – The Dos and Don’ts3.5Classroom
ADT188vAuditing of Accounting Estimates, including Fair Value Measurement7Live Webinar
ADT193vAuditor’s Report - understanding of the various SSA’s requirements3.5Live Webinar
ADT194vCommon Audit Inspection Findings & Practical Ways to Address Them7Live Webinar
ADT195vAudit Sampling – effective and efficient audit testing3.5Live Webinar
ADT190SSA 315 (Revised) – What are the changes and how do they impact planning and risk assessment for audits7Classroom
ADT295Cryptocurrency Accountability: Addressing Audit Assertions (New)3.5#Classroom
ADT298Applying SSA 600 (Revised): Audits of Group Financial Statements7Classroom
ADT299Navigating Auditing Complexity: Mastering SSA 705 and SSA 706 Modifications in Independent Auditor’s Reports7Classroom
ADT303Mastering Audit Planning, Risk Assessment and Determining Materiality Levels in Audits of Financial Statements: An Integrated Case Study Approach Covering Key SSAs7Classroom
ADT302SSQM 1 Implementation Workshop: Readiness and Execution for SMP Success7Classroom
ADT301Addressing Going Concern Risk: A Case-Based Approach to Key Indicators, Disclosure, and Latest Revisions3.5Classroom

# 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).

Information Technology
Course CodeCourse TitleCPE HoursTraining Mode
ADT192vData Analytics for Auditors: Using Microsoft Excel to perform Data Analytics of an Audit Engagement3.5Live Webinar
DGT096AI-Enhanced Automation for Accounting and Finance: Leveraging RPA, VBA, ChatGPT, and Copilot for Innovation and Productivity(New)14Classroom
IT096Harnessing AI & Machine Learning in Excel: Practical Applications and Decision Making through Data Analytics7Classroom
DGT089vBeyond Traditional Accounting: Prompt Engineering with Generative AI (New) 7Live Webinar
IT094Optimising Auditing with Excel, VBA Automation, and AI Integration7Classroom
DGT095Crypto-Asset Forensics: Tracing Misappropriations and Investigating Fraud 7Classroom
DGT093Cybersecurity Strategies and Ethical Standards for Accountants and Auditors3.5Classroom
DGT104Uncovering Accounts Payable Fraud & Enhancing Related Controls using Data Analytics7Classroom

# 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)