Returning to Membership

Former members of ISCA who wish to return to membership can apply for reinstatement by completing an online application.

Reinstate within year of removal

To reinstate your membership, you may login to the ISCA eServices Portal and submit your reinstatement application via the "Reinstate Membership" button by 31 December of the year of removal

You will need to pay the following fees (subject to prevailing GST):

Reinstate within 5 years from year of removal

Former members who had resigned or were removed due to non-renewal in the past five years can submit a reinstatement appeal. 

You may submit your request via the "Submit reinstatement appeal" button and provide the following information:

  • Employment details
  • Reason(s) for non-renewal of membership and why you are seeking to return to membership at this point in time
  • CPE records covering the preceding one (1) year period. If you are unable to provide any CPE records, please write to us at for further assistance. For more information, visit CPE requirements and CPE exemptions.

Application will be assessed on a case-by-case basis. Upon successful application, we will notify you of the outcome and you will need to pay the following fees (subject to prevailing GST):

  • Reinstatement appeal fee of $200 (exclude GST)
  • Annual subscription fee for current and past year(s) 
  • Late payment fee of $30 (exclude GST)


You are eligible to apply as a CA (Singapore) membership if you have (1) completed the Singapore CA Qualification or (2) obtained the CA ANZ, CAI, ICAEW or ICAS membership through the normal education and training route (Reciprocity Agreement route).


Reinstating your membership involves restoring your previous membership status as if it had never lapsed. This allows you to preserve your membership history, which can be beneficial when fulfilling specific requirements tied to the length of membership, such as eligibility for becoming a Fellow or a Life member.

Conversely, if you were previously grandfathered as a CA (Singapore), applying as a new CA (Singapore) entails meeting the current requirements, such as completing the Singapore CA Qualification or an equivalent qualification via the Reciprocity Agreement route. If you intend to regain the CA (Singapore) title, you can only do so via the reinstatement appeal route.

However, if you do not require the CA (Singapore) title but still wish to remain connected within the ISCA Community, you have the option to apply as a new member, either through the Associate (ISCA) or Member (Experienced route).

For new membership applications, please note that there are different fees involved. These include the membership application fee/admission fee, as well as the annual subscription fee for the respective membership classes. Please click on the links below for information about the specific fees applicable to each membership class:

- Associate (ISCA) or ISCA PBA

- CA (Singapore)

- Member (Experience)

Former members who had resigned or were removed due to non-renewal in the past five years who wish to return to the membership can submit a reinstatement appeal. You may complete and submit an online form and email the supporting documents to

The processing officer will contact you if any further information/clarification is required.

Feel free to contact us at or +65 6749 8060 if you require any further assistance with the appeal process.

To support your reinstatement appeal, please provide the following information:

  1. Employment Details;
  2. Reason(s) for your non-renewal of membership during the year of your removal;
  3. Reason(s) for not reinstating your membership earlier. 

Upon submission of the completed reinstatement appeal form online, please email the following supporting documents to

  1. Updated resume  
  2. CPE records with at least 20 verifiable CPE hours within the 12 months prior to the date of reinstatement.

The following fees (subject to prevailing GST) will be levied for successful reinstatement appeal:

  • Reinstatement appeal fee of $200
  • Annual subscription fee for current and past year(s)
  • Late payment fee of $30 

No, the Institute's reinstatement policy requires the payment of all outstanding fees, including previous years' subscription fees.

The payment of past years’ subscription fees is necessary to reinstate your membership as if it had never lapsed. 

Upon successful application, we will notify you of the outcome of your appeal and the total fees payable.

There is no option for instalment payment. Full payment of fees is required upon approval of your appeal. Your membership will be reinstated upon payment of all the required fees and fulfilment of CPE requirements. 

No, there is no waiver for the reinstatement fee. This fee is necessary to cover the administrative costs associated with processing and approving reinstatement requests.

Regarding the late payment fee, it is important to note that successful applicants are only required to pay a one-time late fee of $30 (excluding GST) instead of paying late fees for each subscription year. Therefore, there is no further waiver available for the late payment fee. 

You are required to submit CPE records with at least 20 verifiable CPE hours clocked within the 12 months prior to your reinstatement.

Verifiable CPE refers to activities that could be objectively verified by a competent source. Examples of verifiable CPE activities include:

  • Attending seminars, talks or workshops
  • Attending in-house training provided by your employer
  • Attending online programmes or e-learning
  • Studying for an MBA or other post-qualification programmes
  • Preparing for and sitting for professional examinations
  • Writing technical articles, papers and books
  • Attending audit committee or board meetings
  • Coaching or mentoring

Once your reinstatement is approved, you will receive access to ISCAccountify. If you are unable to meet the minimum requirement of 20 verifiable CPE hours before your reinstatement, you will have an additional 6 months after reinstatement to fulfill the remaining hours and make up for any shortfall.