CPA Australia members to CA

Under the Mutual Recognition Agreement (MRA) between ISCA and CPA Australia, CPA Australia members may apply to become CA (Singapore) through the following 2 routes:  

(1) Transitional Arrangement Route
(2) Normal Training Route

Your route will be based on your CPA Program completion date. Verify your eligibility and apply now!

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Check Your Eligibility

 Route 1:
Transitional Arrangement Route		Route 2:
Normal Training Route
Education

Completed all 6 modules* under the CPA Program before or on 28 September 2023

 

* If you did not complete 6 modules of the CPA Program, you will not be eligible under the Transitional Arrangement Route. To be eligible for membership, you can complete Route 2: Normal Training Route.

Members who wish to register as a Public Accountant of Singapore and have not passed the final examination of the CPA Program before 1 January 2019, will need to complete either the CPA Australia’s Advanced Audit and Assurance module or the SCAQ’s Assurance module on an elective basis.

Completion of ALL of the following:

  1. Completion of all 4 Core CPA Program modules:
      2. a) Ethics and Governance; AND
      b) Financial Reporting; AND
      c) Strategic Management Accounting; AND
      d) Global Strategy and Leadership
  2. Completion of the following elective modules^:
      a) Advanced Audit and Assurance; AND
      b) Financial Risk Management

  3. Completion of one of the following modules or condition:
      a) Australia Taxation; OR
      b) Australia Taxation - Advanced; OR
      c) Singapore Taxation; OR
      d) Possess 2 years of relevant local working experience
^ You can satisfy the subject requirement as an alternative by passing the corresponding SCAQ modules (Assurance module; Taxation; Business Value, Governance and Risk)
Membershipa) Full CPA Australia member OR
b) CPA Australia Associate member (who has completed all exams but not the practical experience requirement)		a) Prospective student who has not started the CPA Programme OR
b) CPA Australia Associate member (who has not completed 6 modules)
Work ExperienceComplete 3 years of relevant work experience^^
a) With a Recognised Employer Programme Partner OR
b) As a full CPA Australia member

^^ Provide testimonial from current place of employment, which should not be dated more than 1 month prior to application submission date. Testimonials should be presented on company's letterhead specifying exact commencement and cessation dates, job title(s), and a description of duties.
DocumentsLetter of Good Standing from CPA Australia (indicating date of completion of CPA Programme)

 

Next Steps/ Apply Now

 Route 1:
Transitional Arrangement Route		Route 2:
Normal Training Route
Education

STEP 1
Register as a SCAQ Candidate
For first time users, click on Candidate Login and select New Candidate Account

STEP 2

Select 'Professional Body' as your Qualification Type and select "CPA Australia" as your Professional Body. Apply module exemptions for all modules

 

STEP 3

When your exemptions are being approved,


Register for Integrative Business Solutions (IB) exam through the Candidate Portal


Exam date: 2 December 2024, 9.00am to 1.30pm
Enrolment window: 1 July 2024 - 31 September 2024

 

 

STEP 1
If you have completed less than 6 modules of the CPA Program or are unsure of the modules required, write in to SCAQ@isca.org.sg with the subject header “Enquiry on MRA (ISCA-CPA Australia)” to provide your information (including the CPA Program transcript) for further assessment. You will be advised on the modules you will be required to complete.

STEP 2
Register as a SCAQ Candidate
- For first time users, click on Candidate Login and select New Candidate Account

STEP 3
Select 'Professional Body' as your Qualification Type and select "CPA Australia" as your Professional Body. Apply for the relevant module exemptions based on that advised by ISCA.

STEP 4
Register for the relevant module exams through the Candidate Portal

Exam date: 2 December 2024, 9.00am to 1.30pm
Enrolment window: 1 July 2024 - 31 September 2024

 

Note: IB module will only be available for enrolment after all required modules are completed

Work ExperienceComplete 3 years of relevant work experience^^
a) With a Recognised Employer Programme Partner OR
b) As a full CPA Australia member

^^ Provide testimonial from current place of employment, which should not be dated more than 1 month prior to application submission date. Testimonials should be presented on company's letterhead specifying exact commencement and cessation dates, job title(s), and a description of duties.
DocumentsLetter of Good Standing from CPA Australia (indicating date of completion of CPA Programme)

 

Fees

 

SCAQ Fees

Integrated Business Solutions (IB) Module
Candidate Application FeeS$109.00
Module FeeS$1,062.75
TOTALS$1,171.75
Note: Above are inclusive of GST

 

CA (Singapore) Membership Fees - After completion of SCAQ

 Application submitted before 1 MayApplication submitted between 1 May and mid-NovApplication submitted after mid-Nov
 Admission Fee for CA (Singapore) S$436 S$436 S$436
Annual Subscription Fee for CA (Singapore)S$457.80S$228.90S$228.90

Above fees are inclusive of GST

  1. The admission 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
 

Payment methods

VISA/MASTERCARD/PAYPAL (AMEX INCLUSIVE)

 

Frequently Asked Questions

If you are a CPA Australia Associate Member AND have completed all CPA Program exams before or on 28 September 2023, you will qualify under the
Transitional Arrangement Route.

If you have not completed 6 modules of the CPA Program exams, including the Global Strategy and Leadership module, you will qualify under the Normal Training Route.
If you are a CPA Australia Member who has completed 6 modules of the CPA Program (education element) before or on 28 September 2023, you will fall under the Transitional Arrangement Route and need to meet the respective requirements to be eligible to apply for the CA (Singapore) membership. 

If you did not complete 6 modules of the CPA Program, you will not be eligible under the Transitional Arrangement Route. To be eligible for membership, you can complete Route 2: Normal Training Route. Generally, the Mutual Recognition Agreement does not recognise module
exemptions awarded in the CPA Program. You can refer to the following table for a better understanding:

# Modules completedCPA Program (current format)CPA Program (2004-2009 format) / CPA Program (Pre 2004 format)
6 ModulesRoute 1: Transitional Arrangement Route
5 Modules or lessRoute 2: Normal Training RouteRoute 1: Normal Training Route

Write in to SCAQ@isca.org.sg with the subject header "Enquiry on MRA (ISCA-CPA Australia)" to provide your information (including the CPA Program transcript) for further assessment. You will be advised on the modules you will be required to complete

 

If you are a CPA Australia Associate Member AND have completed all CPA Program exams before or on 28 September 2023, you will qualify under the
Transitional Arrangement Route.

If you have not completed 6 modules of the CPA Program exams, including the Global Strategy and Leadership module, you will qualify under the Normal Training Route.
No. You will need to complete the requirements under the Normal Training Route.

No, CPA Australia members will need to have completed the normal education and training route (i.e. complete the CPA Program) to be eligible for the Mutual Recognition Agreement route. Applicants who qualified for CPA Australia membership under reciprocal agreements with other professional bodies or special arrangement pathways are not eligible to apply as a CA (Singapore) through the Mutual Recognition 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 to check your eligibility.

The agreements are only applicable to CPA Australia members with active membership status at the time of application.
Under the MRA, you will need to hold both memberships. Failure to maintain home membership will result in the termination of the other membership
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.
You will need to fulfil the CPD requirements for CA (Singapore) once your application has been approved. For CA (Singapore), you will need to fulfil 120 CPE hours across a rolling 3-year period, of which 60 hours must be verifiable. A minimum of 20 verifiable hours, including 2 verifiable hours of ethics, must be completed each year (or 6 verifiable hours of ethics over a rolling 3-year period).

Find out more about the CPE requirements here.
Yes. You will need to submit a withdrawal request together with your CPA Australia Certificate and Transcript in the Candidate Portal. If you are eligible for the Transitional Arrangement Route, you will be able to enrol for the Integrative Business Solutions module after your credentials are validated.
You will have to submit a withdrawal request for the June 2024 exams by 15 May 2024 via the Candidate Portal. After the withdrawal request is approved (within 3 working days), a refund will be processed for the June 2024 Module. Examination fees paid that are now exempted as a result of the MRA (including candidates who have paid for the Module Examination fees previously, but subsequently deferred the exams until June 2024).

Please take note we will not be able to process the withdrawal request if you have taken the June 2024 exams.
Eligible candidates can request for a refund on Module Exemption fees which were paid from 1 July 2023. Such request is to be made before 29 February 2024 via the Candidate Portal. Please take note any module exemption fees, paid to the SAC or ACRA before 30 June 2023 are not refundable. 
Yes. You can take the SCAQ concurrently while fulfilling the relevant working experience requirement.
No. You will need to complete the Assurance module and apply module exemption for the other 5 modules (EP1, EP2, FR, TX, and BG) first before you can enrol for the Integrative Business Solutions module.
No. You will need to be exempted or completed all 6 modules (EP1, EP2, FR, TX, AS and BG) before you can enrol for the Integrative Business Solutions module. However, you can enrol and take more than 1 technical module in a semester.
You will need to submit an Employer Testimonial or other relevant documentation in the Candidate Portal, which proves that you have worked in Singapore for at least 2 years, and in one of the following fields: 1) Financial Reporting; 2) Assurance; 3)Decision support and analysis; 4) Governance and risk; or 5) Taxation.
If you are unable to find your answers above and/or haveany other questions, please reach out to us at SCAQ@isca.org.sg