CA (Singapore) who is providing public accountancy services, i.e. the audit and reporting on financial statements, must first register with the Accounting and Corporate Regulatory Authority (ACRA) as a public accountant. A public accountant is a person who is registered or deemed to be registered in accordance with the Accountants Act (Chapter 2) as a public accountant.
How to apply
For members who want to register as public accountant with ACRA, they may log in to their ISCA eServices portal to request for a certificate of good standing for purpose of registration as public accountant. The electronic certificate will be sent via email within 5 to 7 working days from the date of completed submission of required documents.
To be eligible for registering as a public accountant, an applicant needs to meet the following requirements:
(i) Has attained the age of 21 years; and
(ii) Satisfies the prescribed requirements relating to:
(b) Practical experience;
(c) Membership in any professional accountancy body or organisation;
(d) Proficiency in local laws;
(e) Continuing Professional Education (CPE); and
(f) Course on ethics and professional practice subjects, i.e. the ISCA Public Practice Programme