Professional Business Accountant Pathway

Aspiring accountants are eligible to apply for the ISCA Professional Business Accountant (PBA) designation and be supported in their professional development even before they attain full qualification. This enhanced designation recognises the competencies and experience of accountancy professionals in business, finance and auditing. Apply as a Professional Business Accountant if you fulfill the Associate (ISCA) admission requirements and other eligibility criteria. The official designation of Professional Business Accountant is "ISCA PBA".

Routes to becoming an ISCA PBA:
1) Accountancy or non-accountancy graduates who have successfully completed the Singapore CA Qualification (SCAQ) Foundation Programme; or
2) Working professionals or Associate (ISCA) who have successfully completed the Professional Business Accountant (PBA) programme and 3-year post qualification relevant work experience

Please click on the links below for detailed information on membership admission requirements. 

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Frequently Asked Questions

Aspiring accountants or accountancy professionals in business, finance and audit can enhance their competencies by completing the SCAQ Foundation Programme or ISCA PBA programme and be conferred the ISCA PBA designation which validates their expertise, knowledge and experience that is valued by employers and the industry.

The CA (Singapore) designation remains the highest form of professional designation conferred by the Institute, with its stringent eligibility criteria unchanged, i.e. completion of the SCAQ Professional Programme and 3-year relevant work experience . The ISCA PBA designation, on the other hand, is an enhanced designation for Associate (ISCA), recognising the competencies and experience of professional accountants who have completed the SCAQ Foundation Programme or the PBA programme along with a specified duration of relevant work experience.

Relevant work 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, taxation, management accounting and academia. Relevant work experience can be in any sector or industry as long as the job scope includes accounting/finance functions.

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

For one to be conferred the ISCA PBA designation, he/she must be an ISCA member. This is to ensure that, like all other ISCA members, he/she will uphold the ethical and professional standards. Therefore, applicants need to either be an Associate (ISCA) or apply as an Associate (ISCA) concurrently when applying for the ISCA PBA designation.

To maintain the ISCA PBA designation annually, Associate (ISCA) members must:

  • Maintain ISCA membership in good standing;
  • Pay an annual membership subscription fee of $200 (exclude GST);
  • Complete at least 60 CPE hours per triennium, of which there should be at least 10 verifiable CPE hours per year, including 2 verifiable hours of ethics; and

Agree to abide by the Institute (Membership and Fees) Rules and ISCA Code of Professional Conduct and Ethics Pronouncements

(All fees indicated are subject to prevailing GST)

The ISCA PBA designation needs to be maintained together with your Associate (ISCA) membership. If your ISCA membership is removed due to non-renewal of membership, your ISCA PBA designation will also be revoked. Non-renewal of ISCA membership or failure to comply with the CPE requirements and other conditions will result in the removal of names from the Membership Register.
The reinstatement of ISCA membership will automatically reinstate the ISCA PBA designation. For more information, please refer here

SCAQ candidates who have completed the Foundation Programme possess the core accounting competencies required for the PBA designation. Additionally, there is also structured training through the practical experience component of the Professional Programme. Candidates are required to accumulate a minimum of 450 working days across 3 years of core work experience in an Accredited Training Organisation (ATO) under the guidance of an Approved Mentor.