Becoming a CA (Singapore) via Reciprocity Agreement

ISCA has signed Reciprocity Agreements with the following professional accountancy bodies:

• Chartered Accountants Australia and New Zealand (CA ANZ)
• Chartered Accountants Ireland (CAI) 
• The Institute of Chartered Accountants in England and Wales (ICAEW)
• The Institute of Chartered Accountants of Scotland (ICAS)

Under the agreements, full members of these professional bodies, who are in good standing, may apply to become CA (Singapore) if their membership is obtained through completion of the normal education and training route.

Additional information:

1. Applications are subject to approval on a case-by-case basis 
   

Fees are inclusive of GST

1. The application fee is non-refundable regardless of the outcome of the application or if the application is withdrawn after submission 
   
2. For more information on the Membership Fee Structure, click here

The agreements allow for membership reciprocity between members of ISCA and these four professional accountancy bodies. Without having to fulfill additional professional or educational requirements, eligible ISCA members who hold the CA (Singapore) designation and have completed the Singapore CA Qualification programme can apply to be a CA ANZ, CAI, ICAEW or ICAS member.  Similarly, an eligible CA ANZ, CAI, ICAEW or ICAS member can apply to become a full member of ISCA and be conferred the CA (Singapore) designation, which is recognised as a mark of professional excellence and a pre-requisite for being a public accountant in Singapore.

Applicants will need to complete the normal education and training route of the respective professional bodies to be eligible for the Reciprocity Agreement route. Applicants will also need to hold active memberships with the respective bodies.

ISCA and CA ANZ RMA

If you have been granted previous module exemptions under the CA ANZ CA Programme, you will be required to take the equivalent of the exempted module offered under the Singapore CA Qualification, vice versa.

ISCA and ICAEW RMA

If you are a graduate or undergraduate of SMU’s School of Accountancy (BAcc) programme, you have to apply for the ICAEW Associate Chartered Accountant (ACA) Strategic Credits pathway by 31 January 2023, complete the ACA Qualification and apply for ISCA membership by 31 December 2028. SMU graduates or undergraduates who do not meet the timeline indicated may be subjected to additional requirements under the RMA.

For more information on the requirements, please contact  membership@isca.org.sg

If you have at least five years of full membership as a CA (Singapore), you can complete an Examination of Experience under the ICAEW Pathways to Membership. Click here for more information on the eligibility criteria. 

Alternatively, you can consider taking the Singapore CA Qualification to avail yourself for the recognition under the reciprocity agreement route. We believe that with the agreements with CA ANZ, CAI, ICAEW and ICAS, and potentially with other professional bodies in the future, more will be encouraged to pursue the Singapore CA Qualification to gain greater career mobility and have access to an extended professional network.

There is no minimum number of years of membership required. You are eligible to apply for CA (Singapore) membership under the Reciprocity Agreement route if you have obtained the CA ANZ, CAI, ICAEW or ICAS membership through the normal education and training route.

If you obtained the CA ANZ, CAI, ICAEW or ICAS membership through any other approved credit or scheme arrangements, please contact us at membership@isca.org.sg to find out your eligibility for the reciprocity agreement.

ICAEW members will need to have completed the normal education and training route to be eligible for the Reciprocity Agreement route. Applicants who qualified for ICAEW membership under the pathways to membership scheme or other reciprocal membership agreements are not eligible to apply as a CA (Singapore) through the Reciprocity Agreement route. 

Alternatively, you may consider the following membership pathways. Click on the respective links to find out more:

• Associate Pathway 
• Experienced Professional Pathway 

Please contact us at membership@isca.org.sg or 6597 5533 to check your eligibility.

The agreements are only applicable to CA ANZ, CAI, ICAEW or ICAS members with active membership status at the time of application.

The public accountant (PA) registration is administered by the Accounting and Corporate regulatory Authority (ACRA). There are certain requirements as prescribed by ACRA, some of which include practical experience, proficiency in local laws and the completion of the ISCA Public Practice Programme. You may refer here for more information on the requirements.

If you have satisfied the CPD requirements and obligations relating to membership of CA ANZ, CAI, ICAEW or ICAS, ISCA will recognise this as meeting its own CPE requirements.