Professional Business Accountant Pathway

Aspiring accountants who want to grow their careers in accounting and finance may apply for the ISCA Professional Business Accountant (ISCA PBA) designation—without completing the full Singapore CA Qualification (SCAQ). Applicants will need to meet the Associate (ISCA) admission requirements and other eligibility criteria.

The ISCA PBA designation is designed for people who want to advance their careers in accounting and finance but (1) have not completed the full SCAQ programme or (2) do not plan to become a CA (Singapore). It provides practical skills and knowledge that help professionals get recognised without completing the full SCAQ programme. This pathway is ideal for those who want to build their expertise and professionalism as members of ISCA, gaining recognition from employers for having the right accounting and business skills, while upholding high ethical and professional standards.

 

Routes to becoming an ISCA PBA:
1) Accountancy or non-accountancy graduates who have successfully completed the Singapore CA Qualification (SCAQ) Foundation Programme; or hold a recognised accounting degree/qualification that is eligible for direct admission to SCAQ Professional Programme (PP)
2) Working professionals or Associate (ISCA) who have successfully completed the Professional Business Accountant (PBA) programme and 3-year post qualification relevant work experience
3) Members of recognised professional qualifications such as CIMA, may apply to become ISCA PBA members upon fulfilling the eligibility criteria.

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.