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 email@example.com 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 firstname.lastname@example.org 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/
The last fee increase was made in two phases over two years from 2012 to 2013. ISCA has maintained the same membership fees since 1985 and has only made a revision after a membership fee review was conducted and approved by Council in 2011. The fee structure in the past 5 years is as follows:
CA (Singapore)/Fellow who is a Public Accountant
Over the past two years, while ISCA has maintained our pace of transformation and development to establish ISCA as a globally recognised professional accountancy body, we have also streamlined our operations. Nonetheless, while we have optimised staffing at the current level, inflation and the continual need to invest in new capabilities to remain competitive will 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 current income sources, which comprise primarily of membership fees and income from courses and training, it is and will 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 current income level, this therefore poses greater challenges on the Institute’s financial stability. It is with these considerations that ISCA Council has decided to revise the membership subscription fee structure.
The membership fees will stay at the revised levels for the next three years. 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.
Members who are facing financial hardship due to medical condition or pro-family can apply for a reduced annual subscription that is valid for one year. Financial hardship is defined as unemployment for a minimum of one year since 1 January in the preceding year before the year of subscription. Members will need to submit their application for reduced membership fee by 31 January of the year of renewal. The online reduced fee application will be made available when the annual renewal commences. For more information, please refer to the ISCA website at http://isca.org.sg/member-services/membership-renewal/.
A reduction of 50 percent of the full membership fee will be granted to members who are eligible for a reduced fee. The Institute may also grant special waivers for members under exceptional circumstances on a discretionary basis.
Members who are unemployed due to retrenchment may be exempted from the minimum one year of unemployment requirement. Their request can be considered on a case by case basis. Members will need to demonstrate that they have been retrenched, and are unable to resume employment for a period of not less than six months, which includes 1 January of the year of subscription.
To be eligible to apply for MIR, a member must be at least 62 years old as at 1 January of the year of renewal, and not gainfully employed (an income of not more than S$36,000 per annum). Members will need to submit their application for MIR by 31 January of the year of renewal. The online MIR application will be made available when the annual renewal commences. For more information, please visit the ISCA website at http://isca.org.sg/member-services/membership-renewal/.
To ease the impact of membership fee revision for CA (Singapore) and Fellow CA (Singapore) (except for MIR and Life members) who are expected to uphold the highest professional standards and fulfil a more stringent CPE requirement, they will be given a $100 CPE Course Credit upon renewal of the 2017 membership.
The CPE Course credit will be issued to CA (Singapore) or Fellow CA (Singapore) (except for MIR and Life members) via the ISCA eServices Portal upon renewal of the 2017 membership and will be valid from 1 January 2017 till 31 December 2017. This course credit can be used to offset any CPE courses conducted by ISCA. If you register for a course that is less than the credit amount, the remaining credit balance can be applied for future courses registered by 31 December 2017.
For more information on the Terms and Conditions, please refer here.
The $100 CPE Course Credit is issued to CA (Singapore) to encourage our members to continuously upgrade themselves for professional development so that they can keep abreast of latest developments and acquire new skills. Therefore, it cannot be used to offset against ISCA membership fees. This credit can only be used to offset CPE programmes when you apply for the courses online. Any unused credit amount can be utilised for subsequent course enrolments till 31 December 2017. Unused credits cannot be refunded or extended after 31 December 2017.
In the last five years, ISCA has made progress in our transformation journey to become a globally recognised professional accountancy body. This recognition has similarly placed Chartered Accountants of Singapore on a global standing and the ISCA membership is recognised as a mark of professional excellence both in the region and international arena. ISCA’s admission as the first associate member of Chartered Accountants Worldwide has raised the global standing of the ISCA membership and provided our members with access to the combined expertise and networks of the world’s leading chartered accountancy bodies. ISCA is now also sought and invited by reputable international and local institutions for collaboration. Such global recognition solidifies ISCA’s standing as a credible, forward-looking professional body and enhances the value of the CA (Singapore) designation on the world stage.
ISCA remains committed to offering greater value for your membership. With an increasingly complex business environment, ISCA is committed to invest in more resources to prepare members for the future economy. We will support you in various ways through developing your capabilities and preparing you with the right qualification, knowledge and skills set to address the challenges ahead. To help you stay ahead of the curve, we will be rolling out new courses and certifications for you to keep pace with the latest business and accounting developments. We will also be creating more specialisation pathways for you to acquire new skills and credentials beyond accounting and auditing. This enables our members to venture into other high value specialisations beyond accounting and auditing, as they progress in their careers. To raise the stature of your ISCA membership, the Institute will continue to forge partnerships and promote the value of ISCA members to employers and industry partners.
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 the CA (Singapore) or Associate designations. 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. For re-admission as a CA (Singapore), it will be subject to the Transitional Arrangements and the requirement to complete the Singapore Qualification Programme (Singapore QP). For more information on the Transitional Arrangements and Singapore QP, please refer to http://isca.org.sg/become-a-member/qp/sg-qp/
Membership Fee Structure
Annual Subscription Fee including GST
(w.e.f 1 January 2017)
Affiliate (ISCA)/ AAT (Singapore)
CA (Singapore)/ FCA (Singapore)
CA (Singapore)/ FCA (Singapore) who is a Public Accountant
The annual subscription shall be due on the first day of January in each year and shall be payable within 30 days of the due date.For more details on the membership admission fees, please refer to Membership Fees.
The most convenient way to renew your membership is via the ISCA eServices Portal. Activate your account and login to make payment online. A receipt will be generated immediately upon payment.
Alternatively, you may renew your membership via the membership renewal form which will have been sent to you via email and post. Email your credit card details with the duly completed form to email@example.com or send a cheque with the form to 60 Cecil Street, ISCA House, Singapore 049709.
An email with the link to receipt will be sent to your default email address recorded in our system after your payment has been 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 and Membership Renewal Form by 15 December, please contact officers from the Members Services Department to verify your mailing address and email address at firstname.lastname@example.org.
To print receipt, please login to the ISCA eServices Portal with your default email address recorded in our system.
Click on “My Payments” on the left menu to view your Payment History and retrieve a copy of the receipt.
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 Qualification Programme ("Singapore QP"), 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.