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Transitional Arrangements
Under the transitional-arrangements-revised-edition, Associate (ISCA) would need to complete the ISCA Pre-Admission Course (PAC) and to accumulate relevant working experience within the specified timelines to qualify as a Chartered Accountant of Singapore (CA (Singapore)). Otherwise, they will have to satisfy the new membership admission requirements under the Singapore CA Qualification Framework for admission to be CA (Singapore).
| No. | Associate (ISCA) who | Timeline under Transitional Arrangements |
| 1. | is a graduate of the Accountancy degree programme offered by NTU, NUS or SMU and graduated in 2012 or earlier | Complete PAC by 31 March 2014, satisfy relevant experience by 31 December 2016 |
| 2. | is a graduate of the MBA (Accountancy) programme offered by NTU or Master of Professional Accounting programme offered by SMU and graduated in 2012 or earlier | Complete PAC by 31 March 2014, satisfy relevant experience by 31 December 2016 |
| 3. | is a graduate of the ISCA PE and graduated in 2012 or earlier | Complete PAC by 31 March 2014, satisfy relevant experience by 31 December 2016 |
| 4. | is a holder of recognised professional qualification (including ACCA and CPA Australia) | Complete PAC, satisfy proficiency in law and tax and relevant experience by 31 December 2016 |
| 5. | is a graduate of the Accountancy degree programme offered by NTU, NUS, SMU or UniSIM, matriculated in 2012 or earlier and graduated between 2013 and 2016 | Complete PAC by 31 December 2016, satisfy relevant experience by 31 December 2020 |
| 6. | is a graduate of the MBA (Accountancy) programme offered by NTU or Master of Professional Accounting programme offered by SMU, matriculated in 2012 or earlier and graduated in 2013 | Complete PAC by 31 December 2016, satisfy relevant experience by 31 December 2020 |
| 7. | is a NS man who enrolled in the Accountancy degree programme - offered by NTU, NUS, SMU or UniSIM in 2011 and 2012; and - matriculated in 2013 and 2014 | Complete PAC by 31 December 2018, satisfy relevant experience by 31 December 2022 |
| 8. | is a graduate of the ISCA PE and graduated after 2012 | Complete PAC and satisfy relevant experience by 31 December 2018 |
| 9. | has passed the final examination in accountancy of the ACCA and CPA Australia and registered - as a new student of ACCA or CPA Australia on or before 31 July 2013; - for a course that commenced no later than in 2013 | Complete PAC, satisfy proficiency in law and tax and relevant experience by 31 December 2018 |