Membership Reclassification

Membership Reclassification

Reclassification to a CA (Singapore)
Please click here for information on CA (Singapore) Application for Singapore QP Graduates

Under the Transitional Arrangements, to be eligible for reclassification to CA (Singapore), you will need to fulfill the conditions of the Transitional Arrangements with the timelines applicable to you :

  1. Approved as an Associate (ISCA);
  2. Attended and Passed the 5 days PAC;
  3. Possess at least 3 years post qualification or 5 years pre-post qualification relevant working experience;
  4. Proficiency in Local Tax and Law (the alternative to this criteria is to possess 2 years of relevant local working experience

Once the above requirements are fulfilled, you will need to complete the online application for CA (Singapore) - Transitional Arrangements and submit together with the supporting documents:

  1. Testimonials from previous and current employers 
  2. A copy of the PAC results notification letter

Please note that a typical application process will take at least 8-10 weeks upon submission of all necessary supporting documents and payment.

Register as a Public Accountant (CA (Singapore) who is a public accountant)

For members who want to register as public accountant with ACRA, they may write in to the Members Services Department of ISCA at 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. 

To be eligible for registering as a public accountant, an applicant needs to meet the following requirements:

Click here for more information on registration as a public accountant.

Fellow Member

Members who hold the CA (Singapore) title may apply to be a Fellow Member if they fulfill the following:

Please click here for the application form.

Member in Retirement

With effect from 1 January 2015, the MIR age and income ceiling criteria will be raised from age 55 to 62 and S$24,000 to S$36,000 per annum respectively. Existing MIR will not be affected by the change.

To be eligible 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 earned income* of not more than S$36,000 per annum).