Applicants with any of the following are eligible for the Foundation programme:

• Accredited degrees
• Other recognised degrees
• Undergraduates (effective from 1 July 2017)
• Recognised polytechnic diploma

Accredited Degrees

The following are accredited degrees:

Other Recognised Degrees

Applicants with other degrees are also eligible provided the degree is recognised by the Accounting and Corporate Regulatory Authority (ACRA). ACRA recognises degrees that are comparable to a three-year undergraduate degree using internationally recognised reference sources. Please check your degree here.

Undergraduates

Undergraduates of degrees recognised by ACRA are eligible (effective from 1 July 2017). These degrees are comparable to a three-year undergraduate degree using internationally recognised reference sources.

Recognised Polytechnic Diploma

Holders of a recognised Polytechnic Diploma can apply. Holders can either apply directly into the Foundation Programme or can enrol into the ACRA-NP Advanced Diploma in Accountancy which shares the same centralised examinations as the Foundation Programme.

Eligible Polytechnics:

• Ngee Ann Polytechnic
• Nanyang Polytechnic
• Singapore Polytechnic
• Temasek Polytechnic
• Republic Polytechnic

1. Principles of Financial Reporting

2. Advanced Financial Reporting

3. Accounting for Decision Making

4. Assurance

5. Financial Management

¹From July 2020, undergraduates from any recognised university who apply as a new candidate into the Singapore CA Qualification Foundation Programme will have their One-time Application Fee waived.

²Candidates can enrol for the Ethics & Professionalism (EP) Modules during the first year of their Candidature via the Singapore CA Qualification Candidate Portal.

³Module Exemption Fees are waived for Candidates with Accredited degrees.

⁴Candidates may request for a breakdown of outstanding fees. Please email to SCAQ@isca.org.sg.

⁵Students refer to candidates who are currently pursuing formal tertiary education (full or part-time) in Institutes of Higher Learning (IHLs) at the point of exam enrolment. This will be pegged to the graduation date in the application form. 

Note:

• All Fees shown are inclusive of GST and are non-refundable
• These fees exclude tuition fees charged by the Registered Learning Organisations
• Fees are subject to change without prior notice
• ISCA Cares is awarding bursaries to eligible SCAQ candidates taking the Foundation Programme. To find out more, please click here

Click here to check your exemptions!

Alternatively, you can take a look at the exemption guides:

Local Universities

Nanyang Technological University

National University of Singapore

Singapore Institute of Technology

Singapore Management University

Singapore University of Social Sciences

Foreign Universities

Coventry University

Curtin University of Technology

Hofstra University

Institut Europeen d'Administration des Affaires (INSEAD)

James Cook University

La Trobe University

Leeds University

Macquarie University

McGill University

Monash University

Multimedia University

Murdoch University

Ohio State University

Polytechnic University of the Philippines

Royal Melbourne Institute of Technology

San Francisco State University

Sunway University

Swinburne University of Technology

Thammasat University

The Australian National University

The University of British Columbia

The University of Manchester

The University of Melbourne

The University of New South Wales

The University of Queensland

The University of Sheffield

The University of Western Australia

Tulane University

Universiti Kebangsaan Malaysia (UKM), The National University of Malaysia

Universiti Malaysia Sabah

Universiti Sains Malaysia, Malaysia

Universiti Tunku Abdul Rahman

Tunku Abdul Rahman University of Management and Technology

Universiti Utara Malaysia

Universiti Teknologi MARA

University of Bedfordshire

University of Birmingham

University of Bradford

University of Bristol

University of California, Berkeley

University of Durham

University of Essex

University of Exeter

University of Hertfordshire

University of London

University of London (Royal Holloway)

University of Madras

University of Nottingham

University of Portsmouth

University of Rajasthan

University of Reading

University of South Africa

University of the Assumption

University of Toronto

University of Warwick

Professional Bodies / Others

ACCA

CPA Australia

ICAEW

ISCA

HKICPA

Tax Academy of Singapore

For Undergraduates and Graduates with foreign degrees that are not listed above, you can complete the Module Exemption Request Application Form and email to us with all the relevant supporting documents (password-protect).   Alternatively, for more enquiries,  please send us an email at  SCAQ@isca.org.sg

Principles of Financial Reporting (PFF) Module

Candidates may apply for exemption from taking the PFF module of the Foundation Programme. Candidates from NP, NYP, SP and TP who have taken the relevant modules listed in the table below and have graduated from 2023 onwards are eligible to apply for the exemption.

Apply via the  Singapore CA Qualification Candidate Portal.

Singapore Taxation (TXF) Module

Candidates may apply for exemption from taking the TXF module of the Foundation Programme. Candidates from NP, NYP, SP and TP who have taken the relevant modules listed in the table below and have graduated from 2024 onwards are eligible to apply for the exemption.

December 2024 Examinations

June 2025 Examinations

Study Guide and Syllabus (Learning Outcomes)

Principles of Financial Reporting

Advanced Financial Reporting

Assurance

Accounting for Decision Making

Singapore Taxation

Financial Management

Examination Resources

Additional References

Apply here. 

For any queries, please contact us at SCAQ@isca.org.sg or (65) 6749 8060