Currently, ISCA has four classes of membership. Click on the links below to find out more about each membership class.
Accredited Accounting Technician (Singapore)/ AAT Singapore
Chartered Accountant of Singapore/ CA (Singapore)
Fellow Chartered Accountant of Singapore/ FCA (Singapore)
Certain membership classes can be categorised into the following membership types:
I would like to make changes to my mailing address and contact details. How should I go about doing it?
To update your particulars, please login to the ISCA eServices portal with your email address registered with us. You may update your personal details, contact details and interests and preference under “My Profile” on the left menu.
As your default email address recorded in our system is your login ID for the ISCA eServices portal, if you will like to change your email address, please contact officers from the Members Services Department at 6597 5533 or firstname.lastname@example.org for assistance.
With the launch of the new ISCA eServices portal on 15 August 2016, a new login account has been issued to you if you are an existing ISCA member.
Your new login ID is your default email address recorded in our system. As your member account has already been created, please do not create another account.
You should have received a separate instruction email to activate your account. If you have not received the activation email or need help with account activation or login, please contact officers from the Members Services Department at 6597 5533 or email@example.com for assistance.
To access the Members Handbook, please login with your default email address recorded in our system. For more information on your account login, please refer to the FAQ above.
Please login to the ISCA eServices Portal.
After you have logged in, click on “My Membership” on the left menu. You will find information on your:
- Membership Status
- Membership Validity
- Membership Class/Type
- Membership ID
Please login to the ISCA eServices Portal to view and edit your CPE records. After you have logged in, click on “CPE records” on the left menu.
Please note that the following CPE Categories are only applicable for members who are public accountants.
- Category 1: Financial Reporting Standards and Pronouncements
- Category 2: Ethics and Professionalism
- Category 3: Auditing Standards, Pronouncements and Methodology
- Category 4: Insolvency and Restructuring
If you are not a public accountant, you may indicate “Others” or “NA” under the CPE category.
For more information on the CPE requirements applicable to you, please refer to http://isca.org.sg/become-a-member/members-obligations/cpe-compliance/cpe-requirements/
All ISCA members are required to renew their membership each year. This includes confirming your professional declaration, updating your personal details and preferences, and making payment for the annual membership subscription. The annual membership subscription is due on 1 January and payable by 31 January each year.
The most convenient way to renew your membership is via the ISCA eServices Portal at https://eservices.isca.org.sg/signin. Log in using your email address registered with ISCA to complete the online renewal form and make payment online. A receipt will be generated immediately upon payment. If you have yet to activate your account, please do so at https://eservices.isca.org.sg/signin.
Alternatively, you may email the completed membership renewal form (which can be downloaded at https://isca.org.sg/member-services/forms/forms/) including your payment details to firstname.lastname@example.org. An email with the link to the receipt will be sent to your default email address recorded in our system after your payment has been processed. Please ensure that all pages of the form are completed for your renewal to be processed.
For more information on the ISCA eServices portal login, please refer to the General FAQs.
*Note: If you did not receive the Renewal Notice by 15 December 2018, please contact officers from the Members Services Department to verify your mailing address and email address at 6597 5533 or email@example.com
Will my membership be renewed if I have not been able to comply with the prescribed CPE requirement?
Your membership can still be renewed if you have not been able to comply with the prescribed CPE requirement. In the renewal form, please declare that you ‘have not complied with ISCA CPE requirements’ and state the reason for non-compliance. Following this, you will receive an email notifying you that you will be given a six-month extension period (i.e. 30 June 2018 in this instance) to make good the shortfall in CPE hours. After the six-month grace period, you will be required to update your compliance status again.
If you have not been able to fulfill the CPE requirements due to valid reasons such as medical conditions, unemployment, becoming a full time homemaker, taking a career break or retirement, you may wish to request for CPE exemption. A waiver may be considered if the member has not carried out work of any professional/business nature (whether paid or unpaid) for the full CPE year under request. In other situations, a reduction in CPE hours may be applicable. Members may request for an extension of time to fulfill the shortfall, and they would have to state the reason(s) for the shortfall and provide a remedy plan. For information on the eligibility for CPE exemption, please refer to https://isca.org.sg/become-a-member/members-obligations/cpe-compliance/waivers-or-exemptions/. To request for CPE exemption, you may raise a request at https://eservices.isca.org.sg/mycpecompliance or write in to us at firstname.lastname@example.org.
I am not sure if I have fulfilled ISCA’s prescribed CPE requirements. Can I leave the CPE declaration field blank in the renewal form?
The CPE declaration field has to be responded as either ‘Yes, I have complied with ISCA CPE requirements.’ or ‘No, I have not complied with ISCA CPE requirements’. Any non-declaration will be treated as a declaration of non-compliance of CPE requirements.
Members with annual subscription fee in arrears of three months or more would be removed from the ISCA Register of Members in accordance with Article 25 of the Institute’s Constitution.
Members who have been removed due to non-renewal will be allowed to be reinstated within the calendar year of the notice of removal, i.e. by end of December of the year when the membership was removed. Any reinstatement request received on or after 1 January in the subsequent year will be treated as a new membership application and will be assessed in accordance with the prevailing admission requirements.
For members who are CA (Singapore, this will be subject to the requirement to complete the Singapore CA Qualification. For more information on returning to membership, please refer to https://isca.org.sg/member-services/membership-renewal/returning-to-membership/.
Should a member resign from the ISCA membership, his name will be removed from the register of members and he/she can no longer use his/her professional designation. If he/she decides to sign up for the ISCA membership again in later years, a re-admission application will need to be submitted. The application will be assessed in accordance with the prevailing admission requirements.
Over the recent years, while ISCA had maintained our pace of transformation and development to establish the Institute as a globally recognised professional accountancy body, we had also streamlined our operations. Nonetheless, while we had optimised staffing at the current level, inflation and the continual need to invest in new capabilities to remain competitive would continue to drive expenditures up over time.
Since 2013, the Institute has not made changes to the membership fee. Our fees compared to other professional accountancy bodies that are in the range of $600 to $800, remain low. With an increasingly complex business environment, ISCA is committed to invest in more resources to prepare our members for the future economy. This includes helping our members develop their capabilities and prepare them with the right qualification, knowledge and skills set to address the challenges ahead. Given ISCA’s income sources, which comprise primarily of membership fees and income from courses and training, it was and would be insufficient to cover our operating expenditures. To prepare our members for the changing business environment ahead, the need for continual investments is essential and with our income level, this therefore posed greater challenges on the Institute’s financial stability. It was with these considerations that ISCA Council had decided to revise the membership subscription fee structure.
The membership fees will stay at the revised levels from 2018 to 2020. During these three years, we will continue to be prudent in our cost management and we do not expect further fee revision unless there are major developments or changes in the operating environment.
If you: What are the specified timelines? Graduated in 2012 or before from NTU/NUS/SMU/UniSIM Accountancy or ISCA Professional Examination (ISCA PE) PAC: 31 March 2014; and
Work Experience: 31 December 2016
Are a full member* of ACCA, CPA Australia or other recognised accountancy bodies Proficiency in Local Law and Tax; and
Work Experience: 31 December 2016
Graduated between 2013-2016 from NTU/NUS/SMU/UniSIM Accountancy and matriculated in 2012 or earlier PAC: 31 December 2016; and
Work Experience: 31 December 2019
Graduated after 2012 from ISCA PE PAC and Work Experience: 31 December 2018 Passed the final exams in accountancy of CPA Australia & ACCA, who registered as a new student before 31 July 2013 and commenced a course no later than in 2013 PAC; Proficiency in Local Law and Tax; and
Work Experience: 31 December 2018
*Full member of ACCA or CPA Australia at the time when the Transitional Arrangements were announced on 1 April 2013
I am an Associate (ISCA) who has to complete the ISCA Pre-Admission Course by 31 March 2014 under the Transitional Arrangements but I have not done so. Can I appeal for an extension of the deadline?
An Associate who has not fulfilled the conditions of the Transitional Arrangements within the applicable timelines, will have to satisfy the new membership admission requirements under the Singapore QP framework to qualify for the CA (Singapore) designation.
Appeals for an extension of deadline for the completion of ISCA PAC should be submitted in writing to email@example.com and would be evaluated by both ISCA and SAC.
I have resigned/deregistered as a CA (Singapore) previously. Will I be eligible to qualify as a CA (Singapore) now?
Resigned/deregistered CA (Singapore) members will need to re-apply/reinstate their membership with ISCA, subject to satisfying the prevailing admission criteria at the time of the reinstatement request. Once the re-application/reinstatement has been approved, they will then be eligible to qualify as a CA (Singapore) under the transitional arrangements.
Please note that with the launch of the Singapore CA Qualification (formerly known as "Singapore Qualification Programme"), there will be consequential changes to the membership rules relating to the admission of Chartered Accountants of Singapore. Based on the existing admission criteria, resigned/deregistered members have until 31st December 2016 to re-apply for ISCA membership in order to qualify for the CA (Singapore) designation.
All Fellow CA (Singapore) title holders will be grandfathered to be Fellow CA (Singapore) (FCA) title holders.
Members in Retirement who are CA (Singapore) or Fellow CA (Singapore) holders will be eligible to be grandfathered to be as CA (Singapore) or Fellow CA (Singapore).
What are the procedures for the grandfathering of existing CA (Singapore) and Fellow CA (Singapore) holders?
The effective date for existing CA (Singapore) and Fellow CA (Singapore) holders to be grandfathered to the CA (Singapore) and Fellow CA (Singapore) designations is in July 2013. Existing full members will be automatically conferred the CA (Singapore) or Fellow CA (Singapore) designation.
I have completed the ISCA PAC and have fulfilled the relevant work experience to apply for membership with ISCA. Will I be conferred a CPA (Singapore) designation or a CA (Singapore) designation if I apply for ISCA membership now
The effective date for existing full members of ISCA to be grandfathered to the CA (Singapore) designation is in July 2013. If your membership is approved from July 2013, you will be conferred a CA (Singapore) designation. Please note that a typical application process will take at least 6-8 weeks upon submission of all necessary supporting documents and payment
I am an ISCA Associate and did not apply for full membership. Can I continue to be an Associate member of ISCA
Under the transitional arrangements, an Associate will need to fulfil the ISCA Pre-Admission Course and satisfy relevant work experience within the specified timelines to qualify for the CA (Singapore) designation.
Associate membership will remain in the Constitution until such time that the particular provision in the Constitution is amended.
A certificate will be issued free-of-charge once your membership is approved. An email will be sent to you once your certificate is ready for collection.
Each request of re-print of certificate will be chargeable at S$107 (inclusive of GST).
Your certificate will have to be collected within one month from the date you receive the notification email that your membership certificate is ready for collection . Certificates not collected after 6 months will be destroyed and a re-print fee of $107 (including GST) will be levied.
Collect your membership certificate at ISCA House (60 Cecil Street, ISCA House, Singapore 049709), Level 1 Reception Counter.
Collection Hours: Mondays to Fridays: 9.00 AM – 5.30 PM
Certificate collection will not be available on Saturdays, Sundays, Public Holidays and eve of Public Holidays)
Please provide a photo ID such as your NRIC for certificate collection. You may also be required to produce the email notification for collection of membership certificate.
Yes. If you are unable to collect it personally, you may authorize another person to collect on your behalf by completing the authorisation section appended below the email notification sent to you.
If you wish to have your certificate sent via registered mail, kindly forward us your payment (S$6 for local postage and S$12 for overseas postage) by completing the Payment Form.
Payment via cheque should be made payable to ISCA and mailed to ISCA Member Services Department at 60 Cecil Street, ISCA House, Singapore 049709.
For payment via credit card, you can post or email firstname.lastname@example.org your payment form. Your certificate will be mailed to your last known mailing address (unless indicated otherwise) within 8 weeks from the date of your request.
There will be a charge of S$107 (including GST) for each request for a re-print of certificate.
Request for reduction of fees of a particular year may be granted to any member on grounds of financial hardship due to medical condition or pro-family reasons. Financial hardship is defined as unemployment for a minimum of 1 year since 1 January in the preceding year before the year of subscription. These may include but not limited to the following circumstances. All requests will be reviewed on a case-by-case basis.
The Institute has approved my application for reduced fee. If I wish to apply for CPE exemption, do I need to raise a separate request?
A member who has been granted a reduced fee will be automatically assessed for CPE exemption in the CPE year preceding the approved year of reduced subscription. This assessment is subjected to approval by Council.
For example, a member who was granted reduced fee for 2015 renewal will then be assessed for exemption or reduction of the 2014 CPE requirements. However, he will still need to indicate, at the time of annual membership renewal that he has not complied with the prescribed CPE requirements with reason(s) and has requested for CPE exemption as part of fee reduction application.
Reduced fee is only valid for one year and members are required to submit a new application for each renewal period for the Institute’s evaluation. A member can be granted fee reduction for a maximum of five times throughout his membership with the Institute.
If I submit the application for reduced membership fee after the payment deadline, i.e. 31 January, will it still be considered for the current year renewal?
Application for reduced subscription fee has to be submitted on or before the payment deadline of 31 January before renewing your membership for the year. Otherwise, the application can be resubmitted at a later date and considered for the next year’s renewal.
In support of the government’s efforts to encourage employees to work beyond the statutory retirement age of 62, the MIR age and income ceiling criteria have been raised from age 55 to 62 and S$24,000 to S$36,000 per annum respectively. The Institute understands that some retired members may wish to continue with part-time employment, hence the increase in the income ceiling will allow more members who meet the age criteria to apply as MIR. This change will be effective from 1 January 2015 and will apply to new MIR applications received on or after 1 January 2015. Existing MIR will not be affected by the change.
I am already a MIR who has met the previous criteria. Would I need to satisfy the new criteria in order to remain as a MIR?
The new criteria for MIR, i.e. 62 years old and earning an income of not more than S$36,000 per annum, will be applicable for new applications received on or after 1 January 2015. Existing MIR will not be affected by the change, provided they continue to meet either the previous criteria or the new criteria when they reach 62 years of age.
A member needs to be at least 62 years of age as at 1 January of the year of renewal in order to be eligible to apply as MIR. If you are 62 years old in April 2015, you will be eligible to apply for MIR for 2016 renewal.
If I submit the application for MIR after the payment deadline, i.e. 31 January, will it still be considered for the current year renewal?
Applications for MIR has to be submitted on or before the payment deadline of 31 January of the year of renewal. Otherwise, the application can be resubmitted at a later date and considered for the next year’s renewal.
I was removed from ISCA membership in 2014 due to non-payment of fee, can I re-instate my membership in 2015?
With effect from 1 January 2015, members who have been removed due to non-payment will be allowed to be reinstated within the calendar year of the notice of removal, i.e. by end of December of the year when the membership was removed. Members who were removed in 2014 or prior can apply for reinstatement on or before 31 December 2014. Therefore, your reinstatement request in 2015 will be considered as a re-admission, i.e. treated as new membership application and assessed in accordance with the prevailing admission rules.
Former members may be re-admitted based on the Transitional Arrangements to qualify as a Chartered Accountant of Singapore (CA (Singapore)) if it is within the specified timelines.
If you are a former member whose re-admission application does not fall under the Transitional Arrangements, you shall, at the time of your application for re-admission, have completed the Singapore Qualification Programme or obtain a recognised equivalent professional qualification, which has established reciprocal membership with ISCA.
There are 2 types of certificate of good standing applicable to members who are public accountants:
1. Certificate of good standing for purpose of registration as public accountant (first time registration) which states
- that an individual is a Chartered Accountant of Singapore as conferred by the Institute;
- the name of qualification and date of passing the final examination;
- the date of completion of the Public Practice Program (PPP); and
- that there were no records of any disciplinary proceedings instituted or to be instituted by ISCA against the individual.
For members who want to register as public accountant with ACRA, please write in to the Members Services Department at email@example.com to request for a certificate of good standing for purpose of registration as public accountant. The electronic certificate will be sent via email within 5 working days from the date of completed submission of required documents.
2. Certificate of good standing for members who are public accountants which states
- that an individual is a Chartered Accountant of Singapore as conferred by the Institute; and
- that there were no records of any disciplinary proceedings instituted by ISCA against the individual in the past 12 months.
This certificate of good standing will be available upon the annual renewal of your membership as a CA (Singapore) or FCA (Singapore) who is a public accountant, provided that you declare that you have complied with the Institute’s CPE requirements, Ethics Pronouncements and that there is no disciplinary proceedings or complaints against you in the past 12 months.
No fee will be levied for the issuance of the certificate of good standing.
The certificate of good standing confirms the standing of a member who is in compliance with the Institute’s membership requirements. The certificate of good standing is not required to be submitted to ACRA for purposes of annual renewal as a public accountant.
The issuance of a separate certificate to members who are public accountants is consistent with the best practices of other global professional bodies. As such, the Institute would strongly encourage its members to renew their membership and obtain the certificate of good standing as confirmation of their membership with ISCA.
Will the certificate of good standing replace the existing Confirmation Letter issued by ISCA for the purpose of registration as a public accountant with ACRA?
Yes, the certificate of good standing for purpose of registration as public accountant will replace the existing Confirmation Letter with effect from 1 January 2015. Members who wish to register as public accountants with ACRA after 1 January 2015 may write in to request for a certificate of good standing from ISCA.
The certificate of good standing for members who are public accountant can only be issued when a member has made payment of his annual subscription and declared that he has complied with the Institute’s CPE requirements and Ethics Pronouncements. In addition, members will need to make a declaration of any disciplinary records in the past 12 months before requesting for a certificate of good standing.
For annual renewal purpose, no certificate of good standing will be issued if you have a disciplinary record with the Institute in the past 12 months. For purpose of registration as a public accountant, no certificate of good standing will be issued if you have a disciplinary record with the Institute.