CPE Exemptions

Members who have not been able to fulfill the CPE requirements due to valid reasons (e.g. unemployment, medical conditions or career break etc.) may request for CPE exemption.

What are the CPE exemptions available?


Members who have not carried out work of any professional/ business nature (whether paid or unpaid) for the full CPE year under request may apply for waiver of the CPE hours.

Examples where a waiver may be granted:

  • Medical conditions: Long term or serious illness and/or disability
  • Pro-family reasons: Onerous caring duties for close family member
  • Unemployment: Career break, homemaker, retirement

Members who may have carried out work of any professional/ business nature for a period of time for the CPE year under request may apply for a reduction in the CPE hours. The CPE requirement may be pro-rated according to the length of unemployment, but assessed on a case-by-case basis.

Examples where a reduction may be granted:

  • Short term career break
  • Maternity/paternity leave
  • Semi-retirement

Members who are unable to fulfil the CPE requirements will be given a 6-month extension period to make good the shortfall in CPE hours.

How do you apply for CPE exemption?

Login to ISCA eServices Portal

Click here to login

Go to 'CPE Compliance'

Click 'apply for CPE exemption'

Submit your request together with your supporting document(s)

Alternatively, you can email your CPE exemption request to the Membership Services Centre at cpeaudit@isca.org.sg in writing and state the following:

  1. Reason for applying for CPE exemption;
  2. Type of CPE exemption request – Waiver, Reduction, Extension;
  3. CPE year(s) under request;
  4. Number of verifiable and/or non-verifiable CPE hours accumulated from period of request to date;
  5. Previous or current employment date/details and intention to return to workforce (if unemployed); and
  6. Provide copies of documentary evidence to support the application (e.g. CPF contribution statement as evidence of unemployment, medical certificate in the case of illness)

All exemption requests (waiver/reduction/extension) will be reviewed on a case-by-case basis.

See FAQs