CA (Singapore) via Transitional Arrangements

For Associates (ISCA) who satisfy the conditions of the Transitional Arrangements within the specified timelines


To reclassify as a CA (Singapore) under this entry route, approved Associates (ISCA) will need to fulfill the following requirements within the Transitional Arrangements timelines applicable to them:

  • Completed the 5 days ISCA Pre-Admission Course (PAC) within the applicable timeline 
    (The last PAC session was held in December 2018)
  • Satisfy proficiency in Local Tax and Law requirement (or possess 2 years of relevant local working experience)
  • Possess at least 3 years of post qualification or 5 years of pre-post qualification relevant working experience

How to Apply

Log in to your account on the ISCA eServices Portal

Fill up the online application form

Upload a copy of the following supporting documents:

  • NRIC*
  • Academic Certificate*
  • Academic Transcript*
  • Pre-Admission Course (PAC) Completion Letter
  • Signed character references form 
             o     First referee: CA (Singapore) or full member of a recognised accountancy body

             o     Second referee: Present Employer (HR or Reporting Officer)
  • Current Employer Testimonial**
  • Deed Poll (if applicable)*

Payment and application submission

We will notify you of the outcome within 8 to 10 weeks upon submission of all necessary supporting documents and payment

Additional information:

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

  2. *Certified True Copies (CTC) - Applicants who are not working with firms registered under the Accredited Training Organisation need to submit CTC supporting documents, signed off by a CA (Singapore) or a member of a recognised professional body

  3. **Each testimonial submitted should be presented on the company's letterhead specifying the period of your employment, with the exact commencement and cessation dates, your job title and a detailed description of duties.


 Application submitted before 1 MayApplication submitted between 1 May and mid-NovApplication submitted after mid-Nov
Admission Fee
          S$327                              S$327                              S$327                
Annual Subscription FeeS$457.80S$228.90S$457.80

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 The application fee is non-refundable regardless of the outcome of the application or if the application is withdrawn after submission 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

Frequently Asked Questions

Passing the Pre-Admission Course (PAC) does not automatically reclass/convert your Associate Membership to a CA (Singapore).

To be eligible for reclassification to CA (Singapore), you will need to fulfill the conditions of the Transitional Arrangements within the timelines applicable to you. Once the requirements are fulfilled, you will need to submit your application for reclassification to CA (Singapore) online

Post-qualification refers to period after graduating from a recognised accounting qualification for Associate (ISCA) admission.

Relevant working experience refers to one or more accounting/finance technical skills acquired. These generally include auditing and assurance, finance, financial accounting, financial risk management, financial planning, insolvency and reconstruction, taxation, management accounting and academia. Relevant work experience can be in any sector or industry as long as your job scope includes accounting/finance functions.

For the fulfilment of 5 years pre and post qualification experience, please note that the criteria requires a minimum of 1 year post qualification experience.

No. Overseas relevant working experience will also be considered. In addition, only full-time relevant work experience will be accepted.


It is a mandatory requirement for applicants to submit a copy of their official PAC Completion letter in their application. This letter would be issued on on the official ISCA/ICPAS letter head, indicate the course dates and confirm the applicant's successful completion of the course.

In the event that you have misplaced your letter, you may write in to the following email address to request for a copy of your letter at no additional cost:

You will need to provide your full name as per your NRIC as well as the date you completed the course in the email to facilitate the retrieval of a copy of your letter.

Please note that we do not accept the email format or the Associate membership certificate in place of the official PAC letter.

In the event that your application does not meet the admission criteria, there is no refund for the admission fee paid for the application. Only the subscription fee will be refunded.