Returning to Membership

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

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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 cpeaudit@isca.org.sg 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)

Supporting Women Returning to Workforce

Former female members planning to return or recently returned to the workforce can apply for a reinstatement of membership and enjoy waiver of reinstatement fees, current year’s membership subscription fees and late fees.

Eligibility Criteria for Fee Waiver:

  • Women who have taken a career break or have been unemployed for at least one year due to pro-family reasons, medical circumstances, or unemployment.
  • Women actively seeking permanent or contract positions.
  • Women who have re-entered the workforce within the past year, no earlier than 1 January of the previous year.

To illustrate:
Women can either be actively seeking a job (unemployed) or have found a job this year or last year. It has to be more than 1 year since they were last gainfully employed.

This table shows the scenarios for women who have taken a career break or who have not been gainfully employed for at least 1 year. 

 2025
Current year		2024
Past 1 year		2023
At least 1-year
Scenario (1) - EligibleSeeking job/
found job		- Not working
- Part-time
- Retrenched		 
Scenario (2) - EligibleEmployedSeeking job/ found job- Not working
- Part-time
- Retrenched

 

ISCAccountify

To promote ongoing professional development and ensure our members stay current with the latest advancements in business and accountancy, members who successfully reinstate their membership will receive one-year complimentary access to ISCAccountify. This subscription-based learning platform provides self-paced, bite-sized learning to help you meet your CPE requirements.

Terms and conditions for one-year free ISCAccountify subscription (“Subscription Offer”)

  • The Subscription Offer is available to individuals who have been granted waiver or reduction in membership subscription fees.
  • The Subscription Offer provides you with access to the ISCAccountity for a period of one year from the date of activation.
  • The Subscription Offer is non-transferable and cannot be exchanged for cash or any other goods or services.
  • The Subscription Offer may not be combined with any other offer or discount unless explicitly stated by ISCA.
  • ISCA reserves the right to terminate or suspend the Subscription Offer at any time without prior notice. Upon termination, your access to the e-learning software will be immediately revoked.

ISCA reserves the right to amend the Terms for the Subscription Offer at any time without prior notice.

FAQs

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 membership@isca.org.sg. 

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

Feel free to contact us at membership@isca.org.sg 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 membership@isca.org.sg:

  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 

The Institute's reinstatement policy generally requires the payment of all outstanding fees, including previous years' subscription fees.

However, as part of the institute's efforts to support women professional accountants, former female members planning to return or recently returned to the workforce can apply for waiver of current year’s membership subscription fees. Please refer to the eligibility criteria for fee waiver.

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. 

There is no waiver for the reinstatement fee generally. 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. 

However, as part of the institute's efforts to support women professional accountants, former female members planning to return or recently returned to the workforce can apply for waiver of reinstatement fees and late fees. Please refer to the eligibility criteria for fee waiver.

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.