From the June 2026 exam session, all FP modules will adopt a multiple-choice question (MCQ) format. This change builds on the current e-Exam structure and aims to offer a more consistent and accessible assessment experience.

From the June 2026 exam session, FP exams will follow a multiple-choice format. Each paper will be 2.5 hours long and consist of 50 questions. These will include a mix of standalone questions and short case-based scenarios to assess understanding across the module topics.

The Foundation Programme (FP) underwent a review in 2021, which included refinements to the Learning Outcomes. As of now, the only change relates to the assessment format which will be updated to multiple-choice question (MCQ) exam format from the June 2026 exam session with the syllabus remaining unchanged. The textbooks and learning resources currently in use will continue to apply. This consistency is intended to support a smooth transition to the new format.

ISCA will release sample multiple-choice questions in November 2025. Additional guidance materials will be provided to ease the transition, and updated study guides will be available in early 2026 to help candidates familiarise themselves with the new assessment format.

For more information, please visit SCAQ Foundation Programme (FP) - Multiple-Choice Question MCQ Practice Papers | The E-Learning Portal for Singapore CA Qualification (SCAQ) Candidates

Yes, candidates may choose to defer. However, those who have already taken FP exams previously are encouraged to complete their remaining modules in December 2025, as they are already familiar with the open-ended exam format.

Candidates who are considering deferring are advised to contact ISCA at scaq@isca.org.sg for guidance.

No, the Foundation Programme (FP) syllabus remains unchanged. The textbooks and learning resources currently in use will continue to apply. This consistency is intended to support a smooth transition to the new assessment format.

The multiple-choice question (MCQ) exams will continue to be delivered via the Cirrus e-Exam platform, with remote proctoring conducted through Proctorio. The exam format remains restricted open-book. Candidates can refer to the e-Examination and Remote Proctoring section of the SCAQ website for more information, including

• Exam rules and disciplinary policy for exam takers.
• e-Exam platform guidelines and rules including technical requirements

To support candidates in understanding the new MCQ format, ISCA will conduct exam briefings ahead of the June 2026 session. These briefings will help candidates familiarise themselves with the question styles and exam interface.

For those who prefer a supervised setting, live invigilation venues will be available at ISCA House (subject to a fee).

From the December 2026 exam session, PP modules will be assessed based on refreshed Learning Outcomes (LOs). These updates are designed to align with international benchmarks and evolving industry needs.

The updated Professional Programme (PP) Learning Outcomes (LOs) have been refined to reflect evolving industry needs, with stronger emphasis on sustainability, digital and data competencies, and ethical decision-making. These enhancements aim to better equip future professionals with the skills and mindset required to navigate a rapidly changing business landscape.

No. The Professional Programme (PP) module names and overall programme structure will remain the same. Assessments will continue to be open-ended, using case-based and scenario-driven formats.

PP candidates can expect updated learning materials to reflect the refreshed syllabus. ISCA will also provide guidance to help candidates prepare for the changes. The current open-ended question assessment format will remain in place.