Step-by-Step Guide
- Check your qualification for eligibility.
- Check for possible Module Exemptions (for Accountancy degrees from Singapore autonomous universities only).
- Check to ensure your employer is an Accredited Training Organisation to start clocking practical experience.
- Check the exam schedule under the Important Dates section.
- Apply and enroll for the exams through the Candidate Portal.
- Prepare for the exam using the study resources available in the Resources section and the Candidate Portal.
- Read exam guidance and rules that are sent prior to the exams and ensure your laptop is in working condition for the exam.
- Take exam.
- Repeat steps 3 to 7 till you complete the Professional Programme technical modules.
- Enroll and take the Capstone exam after you have 2 years of practical experience.
- Complete and sign off your Record of Practical Experience and Competence.
- Apply to be a CA (Singapore).
Applicants must satisfy both the Academic and Practical Requirements outlined below.
Academic Requirements
Applicants need to have one of the following:
1. Direct Entry Degree
Applicants must possess one of the following degrees:
Nanyang Technological University | - Bachelor of Accountancy - Master of Science in Accountancy [previously known as Master of Business Administration (Accountancy)] |
National University of Singapore | - Bachelor of Business Administration (Accountancy) |
Singapore Management University | - Bachelor of Accountancy |
Singapore University of Social Sciences | - Bachelor of Accountancy (part-time included) |
Singapore Management University | - Master of Professional Accounting |
Singapore Institute of Technology | - Bachelor of Accountancy |
2. Accredited Degree or Other degrees
Applicants must possess an accredited degree or a degree that is recognised by ACRA; and have completed the Singapore CA Qualification (Foundation) programme. For a list of recognised universities or institutions, please click here for more details.
3. Undergraduates
Bachelor of Accountancy undergraduates from NUS, NTU, SMU, SIT and SUSS, and undergraduates from any discipline from all universities who have completed the Foundation Programme, do not need to graduate before signing up for the Professional Programme. They can take the Professional Programme as an undergraduate, and their one-time application fee will be waived.
Practical Requirements
To register, the applicant must be employed in an Accredited Training Organisation (ATO). The ATOs issue a Training Agreement and assign an Approved Mentor to their Candidates.
The Singapore CA Qualification consists of six modules:
Module Name | |
Capstone | Integrative Business Solutions (IB) |
Technical | Financial Reporting (FR) Assurance (AS) Business Value, Governance & Risk (BG) Taxation (TX) |
Ethics & Professionalism | Ethics & Professionalism (EP) (No Examinations) |
Click here to check your exemptions!
Alternatively, you can take a look at the exemption guides:
Taxation Module
Exemption from taking the Taxation module of the Professional Programme has been offered since September 2020. Candidates from NUS, NTU, SMU, SIT and SUSS who have taken the relevant Taxation modules in the acad
emic years listed in the table below are eligible to apply.
Apply via the Singapore CA Qualification Candidate Portal.
Exemptions will be granted to applicants if they achieve a pass grade for the Tax modules as stated above.
Financial Reporting Module
Bachelor of Accountancy
From January 2023, candidates may apply for exemption from taking the Financial Reporting module of the Professional Programme. Candidates from NTU, NUS, SIT, SMU and SUSS who have taken the relevant modules listed in the table below and have graduated from 2022 onwards are eligible to apply for the exemption.
Apply via the Singapore CA Qualification Candidate Portal.
Master of Accountancy
From 1 July 2023, candidates may apply for exemption from taking the Financial Reporting module of the Pro
fessional Programme. NTU and SMU candidates who have taken the modules listed below and have graduated from 2023 onwards are eligible to apply for the exemption.
Apply via the Singapore CA Qualification Candidate Portal.
Impact on reciprocal membership with other accountancy professional bodies
Candidates who have completed the Singapore CA Qualification, may be eligible to apply for reciprocal membership with other accountancy professional bodies, subject to the respective reciprocal membership requirements.
It is important to note that the receiving professional body may not recognise the module exemptions for reciprocal membership applications. Candidates may need to fulfil any additional requirements as prescribed by the receiving professional bodies.
For enquiries related to such reciprocal membership requirements, please approach the respective professional body directly.
Practical Experience is a key component of the Professional Programme. a. Candidates are required to accumulate a minimum of three (3) full years of core work experience AND at least four hundred and fifty (450) working days in an Accredited Training Organisation (ATO).The Candidate Handbook will provide you with more information.
Item | Fees | ||
Module Fees | Non-Student | Students4 | |
Professional Programme Module Examinations | S$ 1062.75 per module | S$ 763.00 per module | |
Professional Programme Examination (Re-sit) | S$ 545.00 | ||
Professional Programme Module Exemption Fee | S$ 545.00 | ||
Ethics & Professionalism Module: E005i: Relevance of Ethics Pronouncement 100 to Professional Accountants (E-Learning) (effective from 1 July 2021)2 | S$ 100.83 | ||
Ethics & Professionalism Module: E016i: Ethics Pronouncement 200: An Overview (E-Learning)2 | S$ 130.80 |
Item | Fees |
One-time Application Fee1 | S$ 109.00 |
Annual Candidature Fee (due and payable on 30 June 2024) | S$ 109.00 per year |
Late Examination Enrolment Fee | S$ 109.00 per module |
Request for Examination Deferment Fee | S$ 109.00 per module |
Examination Results Appeal Fee | S$ 163.50 per module |
Re-activation Fee (from suspended candidature status)3 | All outstanding fees |
1 From November 2020, Final-year Bachelor of Accountancy undergraduates from NUS, NTU, SMU, SIT and SUSS, and final year undergraduates from any discipline from all universities who have completed the Foundation Programme, do not need to graduate before signing up for the Professional Programme. They can take the Professional Programme as a final year undergraduate, and their One-time Application Fee will be waived.
2Candidates are encouraged to complete the Ethics & Professionalism (EP) Modules during the first year of their Candidature. Enrol via the Singapore CA Qualification Candidate Portal
.
3Candidates may request for a breakdown of outstanding fees. Please email to SCAQ@isca.org.sg
4Students 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:
- Candidates who signed up for the Foundation or the Professional Programme before 1 September 2016 pay S$ 981 (inclusive of GST) for each module. However, this fee does not apply to Candidates who have been suspended before or after 1 September 2016, including suspension which have been lifted from 1 September 2016.
- 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.
E-examinations
Examinations are administered on the e-exam platform, Cirrus. Familiarise yourself with the system before taking the exam using the Examination Guidelines and Rules document.
Remote Proctored E-Examination
Candidates will take the exams in a location of their choice with internet connectivity, using their own laptops. Candidates will be monitored via their computer's webcam using Artificial Intelligence. There is no change to the format of the exam.
There are some new rules and requirements that you are required to be familiar with. Please read the Exam Disciplinary Policy for Exam Takers.
Troubleshooting Guide for Mac Book users. It is important that you read this guide in order to understand the common issues faced by Mac Book users during the exams.
June 2024 Examinations
Enrolment | |
New Candidate Application: Singapore CA Qualification | All year round |
Ethics & Professionalism Modules Enrolment | 15 January 2024 - 31 March 2024 |
Examination Enrolment Window* | 15 January 2024 - 31 March 2024 |
Examination Dates E-Examination with Remote Proctoring | |
Integrative Business Solutions (IB) | 18 June 2024, 9.00am to 1.30pm |
Assurance (AS) | 19 June 2024, 9.00am to 12.15pm |
Business Value, Governance and Risk (BG) | 20 June 2024, 9.00am to 12.15pm |
Financial Reporting (FR) | 21 June 2024, 9.00am to 12.15pm |
Taxation (TX) | 24 June 2024, 9.00am to 12.15pm |
Results | |
Examination Results Release Date | 23 August 2024 |
Deadline of Appeal on Examination | 27 August 2024 |
Appeal Outcome | Within 7 working days upon receipt of appeal form and payment |
December 2024 Examinations
Enrolment | |
New Candidate Application: Singapore CA Qualification | All year round |
Ethics & Professionalism Modules Enrolment | 1 July 2024 - 30 September 2024 |
Examination Enrolment Window* | 1 July 2024 - 30 September 2024 |
Examination Dates E-Examination with Remote Proctoring | |
Integrative Business Solutions (IB) | 2 December 2024, 9.00am to 1.30pm |
Taxation (TX) | 3 December 2024, 9.00am to 12.15pm |
Financial Reporting (FR) | 5 December 2024, 9.00am to 12.15pm |
Assurance (AS) | 9 December 2024, 9.00am to 12.15pm |
Business Value, Governance and Risk (BG) | 10 December 2024, 9.00am to 12.15pm |
Results | |
Examination Results Release Date | To be advised |
Deadline of Appeal on Examination | To be advised |
Appeal Outcome | Within 7 working days upon receipt of appeal form and payment |
Syllabus Handbook
Singapore CA Qualification Syllabus Handbook
Examination Resources
Examination Papers | Examiner's Report | |
Financial Reporting (FR) | Jun 2024 | Jun 2024 |
Dec 2023 | Dec 2023 | |
Jun 2023 | Jun 2023 | |
Dec 2022 | Dec 2022 | |
Jun 2022 | Jun 2022 | |
Dec 2021 | Dec 2021 | |
Jun 2021 | Jun 2021 |
Assurance (AS) | Jun 2024 | Jun 2024 |
Dec 2023 | Dec 2023 | |
Jun 2023 | Jun 2023 | |
Dec 2022 | Dec 2022 | |
Jun 2022 | Jun 2022 | |
Dec 2021 | Dec 2021 | |
Jun 2021 | Jun 2021 |
Business Value, Governance and Risk (BG) | Jun 2024 | Jun 2024 |
Dec 2023 | Dec 2023 | |
Jun 2023 | Jun 2023 | |
Dec 2022 | Dec 2022 | |
Jun 2022 | Jun 2022 | |
Dec 2021 | Dec 2021 | |
Jun 2021 | Jun 2021 |
Taxation (TX) | Jun 2024 | Jun 2024 |
Dec 2023 | Dec 2023 | |
Jun 2023 | Jun 2023 | |
Dec 2022 | Dec 2022 | |
Jun 2022 | Jun 2022 | |
Dec 2021 | Dec 2021 | |
Jun 2021 | Jun 2021 |
Advance Information | Examination Day Documents | Examiner's Report | |
Integrative Business Solutions (IB) | Jun 2024 | Jun 2024 | Jun 2024 |
Dec 2023 | Dec 2023 | Dec 2023 | |
Jun 2023 | Jun 2023 | Jun 2023 | |
Dec 2022 | Dec 2022 | Dec 2022 | |
Jun 2022 | Jun 2022 | Jun 2022 | |
Dec 2021 | Dec 2021 | Dec 2021 | |
Jun 2021 | Jun 2021 | Jun 2021 |