The  ISCA Sustainability Professional Certification programme is co-funded by ACRA.

Note: Category 3 hours are subject to changes.

Please click on Programme Header to find out more about the module coverage.

For information purposes, below are the definitions of the different categories:

Category 1: Financial and Sustainability Reporting Standards and Pronouncements
Category 3: Auditing and Assurance Standards, Pronouncements and Methodology

Programme Duration:

Participants are given six (6) months to complete the Programme(s) from the date of registration or on 3 months from the date of the Capstone Module session selected (whichever later).

Programme Requirements:

The E-Learning modules under the programme(s) are administered through an e-learning platform and includes the following:

• An objective-based assessment upon completion of each e-learn module
• Participants are permitted unlimited attempts for each e-learn module during the enrolled period of six months or before the date of the Capstone Module selected (whichever earlier).
• Participants need to complete each module and achieve at least 80% correct answers to pass every assessment (unlimited attempts).
• Participants MUST complete all e-learning modules before the first session date of the Capstone module enrolled. Otherwise, an administration fee of $200 will be levied for the deferment of the capstone session.

The Capstone module under the programme(s) is a face-to-face session and includes the following:

• Participants need to attend all 3 days of the Capstone module.
• Participants need to pass the 80 Question Exam within 3 months from the Capstone Module (Maximum 3 attempts).

• ISCA Sustainability Professional Certification (ISPC): Targeted at accounting and other professionals who are supporting their organisations in sustainability reporting.
• ISCA Sustainability Assurance Professional Certification (ISAPC): Targeted at accounting and other professionals who are involved in providing assurance* to sustainability reports.

*Based on the latest SRAC Recommendation, external assurance on mandatory climate reporting should be provided ACRA-registered audit firm and Testing, Inspection, Certification firms accredited by the Singapore Accreditation Council (SAC). SAC is the national accreditation body that manages and promotes accreditation schemes and registration programmes.

• The ISCA Professional Certification in Sustainability Reporting will be awarded to participants who have completed and meet all requirements of ISCA Sustainability Professional Certification (ISPC) Programme.
  
• The ISCA Professional Certification in Sustainability Assurance will be awarded to participants who have completed and meet all requirements of ISCA Sustainability Assurance Professional Certification (ISAPC) Programme.
  
• ISCA Digital Badge: ISCA Digital Badges are secure, web-enabled credentials containing verified information about your professional achievements. Participants who are awarded the ISCA Professional Certification in Sustainability Reporting and ISCA Professional Certification in Sustainability Assurance will be issued with the programme(s) digital badge respectively. 

Is this an e-learning or physical programme?

The foundation and professional modules are e-learning, while the capstone is a 3-day classroom session.

What can I expect in the e-learning modules?

Each e-learning module includes recorded training content, interactive activities, reading resources, and learning quizzes. There will be an assessment at the end of each e-learning and participants should achieve at least 80% correct answers to pass (unlimited attempts).

What can I expect in the Capstone modules?

The capstone module includes a 3-day training session. Dates are preselected during the registration of the programme. Participants are expected to work in groups on a Capstone Project and present to a panel of sustainability experts. The project group size will be determined based on the class size.

Will I be able to access all modules after I register for the programme?

The modules 101, 102, 103, 104 and 201 will be released progressively from 29 Nov 2023 via the ISCA Learning Management System. Participants are required to complete the modules in sequence. All e-learning modules are expected to be released by 31 December 2023, with the exception of assurance modules.

The assurance modules 105, 106, 202 and 302 will be will be made available by October 2024. The 6 months validity of the e-learning will be extended for another 6 months from the time when the assurance modules are made available.

What happen if I fail the examination?

There are 80 questions to be completed within 90 minutes from the start of the examination. It can be taken remotely and the session uses remote proctoring to validate the identity of the participants and ensure the integrity of the session. All participants are given 3 attempts for the examination. If the participant fails all 3 attempts, they can pay an additional $100 administration fee to receive another 3 attempts.

Is there any funding for the programme?

UTAP Funding

The programme is eligible for UTAP funding. NTUC union members enjoy 50% unfunded course fee support, capped at $250 or $500 (aged 40 years old and above; this will apply from 1 July 2020 to 31 December 2025) each year when they sign up for courses supported under UTAP. 

SkillsFuture Credit (SFC) - For ISCA Sustainability Professional Certification Programme only

Funding Period: Until 31 JUL 2026
Course Reference Number: TGS-2024048754

All Singaporeans aged 25 and above will receive an opening credit of S$500 from the government. You may wish to use your SFC to pay for partial/full ISCA course fees. 

On 1 Oct 2020, the Government provided a one-off SkillsFuture Credit Top-up of $500 for all eligible Singaporeans aged 25 or above by 31 Dec 2020. Singaporeans aged 40 to 60 by 31 Dec 2020 will also receive an Additional SkillsFuture Credit (Mid-Career Support) of $500 which can be used for courses under: (i) SGUnited Skills Programme, (ii) SGUnited Mid-Career Pathways Programme – Company Training, and (iii) Career Transition Programmes. This additional SFC (Mid-Career Support) is NOT applicable for use on ISCA courses. (For more information on the SFC scheme, please visit www.myskillsfuture.gov.sg)

If you wish to enrol for the course with SFC Funding, please proceed with the following steps:

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Funding

1] SkillsFuture Credit (SFC)
Funding Period: Until XXXXXXXX
Course Reference Number: TGS-2024048754

All Singaporeans aged 25 and above will receive an opening credit of S$500 from the government. You may wish to use your SFC to pay for partial/full ISCA course fees. 

On 1 Oct 2020, the Government provided a one-off SkillsFuture Credit Top-up of $500 for all eligible Singaporeans aged 25 or above by 31 Dec 2020. Singaporeans aged 40 to 60 by 31 Dec 2020 will also receive an Additional SkillsFuture Credit (Mid-Career Support) of $500 which can be used for courses under: (i) SGUnited Skills Programme, (ii) SGUnited Mid-Career Pathways Programme – Company Training, and (iii) Career Transition Programmes. This additional SFC (Mid-Career Support) is NOT applicable for use on ISCA courses. (For more information on the SFC scheme, please visit www.myskillsfuture.gov.sg)

If you wish to enrol for the course with SFC Funding, please proceed with the following steps:

• Step 1: You will need to ensure that you have sufficient SkillsFuture Credits in your SkillsFuture Credit account in order to make a successful claim. Please check your SFC account balance here.
• Step 2: Register for the course online via ISCA Portal.
• Step 3: Upon adding to cart, the system will prompt a question “Do you wish to apply for SkillsFuture Credit?”, click “Yes” and input all required information.
• Step 4: At the Cart page, please ensure that SFC funding is applied before clicking “Checkout”.
• Step 5: Upon receiving an email that the programme status is confirmed, please proceed to submit SFC claim on SkillsFuture Portal within 60 days before the course start date and obtain the necessary approval. Please submit SFC claim via SFC portal (www.myskillsfuture.gov.sg).

Failure to submit claim application and obtain necessary approval before the course start date will result in topping up of the SFC indicated for use. Please note that there will be an administrative fee of $43.20 for any revision of invoice.

What are the reporting standards covered in Modules 103 and 104?

The modules will focus on the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB). The modules will also provide an overview of other prominent standards and frameworks:
• Task Force on Climate-related Financial Disclosures (TCFD) 
• European Sustainability Reporting Standards(ESRS)
• Global Reporting Initiative (GRI)
• Carbon Disclosure Project (CDP)
• Sustainability Accounting Standards Board (SASB)
 

What are the assurance standards covered in Modules 105 and 106?

The modules will focus on sustainability assurance in accordance with ISSA 5000.
Participants will also obtain an understanding of: 
• ISAE 3000/SSAE3000
• ISO 14064-3 
• Assurance requirements in Singapore pursuant to the recommendations of the Sustainability Reporting Advisory Committee (SRAC)

If I am not a public accountant, can I provide assurance services after completing the ISCA Sustainability Assurance Professional Certification?

For assurance services on the anticipated mandatory climate reporting proposed under the ACRA's and SGX RegCo's consultation paper on the recommendations by the Sustainability Reporting Advisory Committee (SRAC), the SRAC's proposal is to only allow ACRA-registered audit firms and SAC-accredited TIC firms to register as climate auditors. There are also additional requirements for the signing individuals. You may refer to the recommendations in Section E of the consultation paper for more information. 

For other types of sustainability assurance, which are voluntary, for example assurance over other aspects of the sustainability report, the current exposure draft of ISSA 5000 is proposed to be profession-agnostic, i.e. non-public accountants may be able to provide such assurance as well, provided they meet certain requirements under the standards. 

Kindly note that the above are still in the process of finalisation, and these may change when they are finalised. There may also be new consultations which may change the regulatory landscape and requirements.

Who are the trainers in this programme?

This is an ISCA certification, developed by established external content developers and supported by the ISCA Sustainability and Climate Change Committee (ISCA SCCC).

I don't have any knowledge in the area of Sustainability. Can I register for the programme?

Yes. Recognising that everyone is at different stages of their sustainability journey, the certifications take learners through the course in 3 progressive stages, consisting of the foundation, professional, and capstone modules.

Click here to view CPE Terms and Conditions. ISCA reserves the right to amend the terms and conditions at any time without prior notice.