The Singapore CA Qualification and the Accountant of the Future

Accountants of the future would be business leaders in demand anywhere in the world.  They would have more than just technical knowledge. They would have multi-disciplinary skill sets to be able to provide high value-adding specialised services. They would have a strong international outlook, deep cross border knowledge and come from a diversity of academic backgrounds. They would provide holistic business advice and be the financial backbone of a company. In short, they would be trusted advisors and critical to the success of a business.

The Singapore CA Qualification is designed to develop these future business leaders who would hold a Singaporean Chartered Accountant designation.

 

Singapore’s national Chartered Accountant qualification

The Singapore CA Qualification is the national CA qualification, developed by the Singapore Accountancy Commission (SAC), and administered by the Institute of Singapore Chartered Accountants (ISCA). SAC is a statutory Board under the Singapore Ministry of Finance.

 

Internationally Recognised

The Singapore CA Qualification is designed to be globally recognised and internationally portable.  Through the Reciprocal Membership Agreements (RMAs) with members of Chartered Accountants Worldwide (CAW), the most prestigious group of professional bodies, the Singapore CA Qualification is mutually recognised with world-renowned chartered accountant qualifications. RMAs have been signed with the Institute of Chartered Accountants in England and Wales (ICAEW) and the Institute of Chartered Accountants of Scotland (ICAS) and the Chartered Accountants Ireland (CAI).

 

Professional Qualification with an Asian Perspective

The qualification comes with a curriculum of cutting edge technical skills and a strong set of soft skills that are much needed in the corporate world. It also weaves together elements that meet the needs of Singapore and the Asian market, making this a truly unique accountancy programme.

 

Wide Career Options

The Singapore CA certification puts professionals in good stead for Director positions and C-Suite roles such as CEOs and CFOs in accountancy, business and finance.  It will set you on a path of wide career options in any industry.

Your Pathways to the Singapore CA Qualification

The Qualification is open to a diverse range of academic backgrounds ranging from holders of a recognised accountancy degree to holders of non-accountancy degrees,  local Polytechnic Diplomas in Accountancy, and undergraduates. Have a look at the Chart below to determine your pathway to the Singapore CA Qualification:

Singapore Chartered Accountant Qualification Pathway

5 Steps to Embark on the CA  Singapo re Journey

  1. Determine your entry point into the Singapore CA Qualification

  2. Apply to be a Singapore CA Qualification Candidate

  3. Complete the Singapore CA Qualification (Foundation Programme) if required

  4. Seek employment with an Accredited Training Organisation (ATO)

  5. Complete the Singapore CA Qualification (Professional Programme) in tandem with the Practical Experience (3 years of relevant work experience)

 

 

Foundation Programme

Rapid changes in today’s economy brought on by new trends such as technological advancements and globalisation call for accountants with diverse skills to handle these new challenges. Accountants with multi-skills, coming from diverse backgrounds, are in demand to offer strategic insights to drive organisational value and guide business model transformations.
 

Candidates without an accredited accountancy degree have a pathway to the Singapore Chartered Accountant (CA) Qualification through the Foundation programme. This provides basic technical knowledge and skills for inquiry, abstract logical thinking, critical analysis, appropriate communication, and personal and interpersonal skills required for the accounting profession.

 

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

  • Accredited degrees
  • Other degrees
  • Undergraduates (with effect from 1 July 2017 onwards)
  • Local Polytechnic Diploma in Accountancy
     

Accredited degrees

The following are accredited degrees:

  • National University of Singapore - Bachelor of Business Administration

  • University of London International Programmes
    - Bachelor of Science in Accounting and Finance
    - Bachelor of Science in Accounting with Law
    - Bachelor of Science in Banking and Finance

  • Royal Melbourne Institute of Technology University
    - Bachelor of Business (Accountancy) (including full-time and part-time programmes)


Other degrees

Applicants with other degrees are also eligible provided the degree is recognised by the Singapore Accountancy Commission (SAC). SAC recognises degrees that are comparable to a three-year undergraduate degree using internationally recognised reference sources. Click here for more details.
 

Undergraduates

From 1 July 2017, undergraduates are also eligible. However, the degree must be recognised by SAC as comparable to a three-year undergraduate degree using internationally recognised reference sources.

 

Local Polytechnic Diploma in Accountancy

Holders of a local Polytechnic Diploma in accountancy can enrol into SAC-NP Advanced Diploma in Accountancy which shares the same centralised examinations as the Singapore CA Qualification (Foundation).

Module Exemption Guides

The following universities are eligible for module exemptions. Have a look at the exemption guides:

National University of Singapore Click here
Nanyang Technological University Click here
Singapore Management University Click here
Singapore University of Social Sciences Click here
Singapore Institute of Technology Click here
Association of Chartered Certified Accountants Click here
Institute of Singapore Chartered Accountants Click here
Curtin University of Technology Click here
Monash University Click here
Murdoch University Click here
Polytechnic University of the Philippines Click here
Royal Melbourne Institute of Technology Click here
San Francisco State University Click here
Swinburne University of Technology Click here
The Australian National University Click here
The University of British Columbia Click here
The University of Manchester Click here
The University of Melbourne Click here
The University of Queensland Click here
The University of Sheffield Click here
The University of Western Australia Click here
University of Bradford Click here
University of Bristol  Click here
University of Essex  Click here
University of Exter Click here
University of London  Click here
University of Portsmouth Click here
University of Reading Click here
University of South Africa Click here

 

For Undergraduates and Graduates with foreign degrees that are not listed above, click here for more details.
Alternatively, please email to ISCA at singaporecaqualification@isca.org.sg or contact them at (+65) 6597 5610.

Items Fees (GST inclusive)
One-time Application Fee S$ 107
Annual Candidature Fee S$ 107 per year
Foundation Programme Module Examinations S$ 535 per module
Foundation Programme Module Exemption Fee S$ 535* per module
Foundation Programme Module Exemption Assessment Fee S$ 160.50 per assessment

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


Note:

  • All fees are non-refundable.

  • This excludes tuition fees charged by the Registered Learning Organisations.

Please note that the fees are subject to change without prior notice.

Apply for SkillsFuture Study Awards here.

JUNE 2018 EXAMINATIONS

Enrolment
Singapore CA Qualification (Foundation) All year round*
Examination Enrolment Window 2 January - 31 March 2018


* Should you wish to sit for the June 2018 examinations for the Foundation Programme / Advanced Diploma in Accountancy, please submit
   your Singapore CA Qualification (Foundation) Admission Application to ISCA 7 working days before the examination enrolment deadline.

* Should you wish to apply for exemptions, please submit your Admission Application to ISCA 14 working days before the examination
   enrolment deadline.

Examinations
(Mode: Pen and paper)
Principles of Financial Reporting (PFF) 19 June 2018, 10.00am - 1.15pm
Advanced Financial Reporting (AFF) 19 June 2018, 3.00pm - 6.15pm
Singapore Taxation (TXF) 18 June 2018, 10.00am - 1.15pm
Assurance (ASF) 21 June 2018, 10.00am - 1.15pm
Accounting for Decision Making (ADF) 20 June 2018, 10.00am - 1.15pm
Financial Management (FMF) 18 June 2018, 3.00pm - 6.15pm

 

Results
Examination Results 10 August 2018
Appeal on Examination Results 10 - 14 August 2018
Results for Appeal 17 August 2018

 

DECEMBER 2018 EXAMINATIONS

Enrolment
Singapore CA Qualification (Foundation) All year round*
Examination Enrolment Window 2 July 2018 - 12 October 2018


* Should you wish to sit for the December 2018 examinations for the Foundation Programme / Advanced Diploma in Accountancy, please submit your Singapore CA Qualification (Foundation) Admission Application to ISCA 7 working days before the examination enrolment deadline.

* Should you wish to apply for exemptions, please submit your Admission Application to ISCA 14 working days before the examination
   enrolment deadline.

Examinations
(Mode:
 e-Examinations)
Accounting for Decision Making (ADF) 7 December 2018, 9.30am - 12.45pm
Principles of Financial Reporting (PFF) 10 December 2018, 9.30am - 12.45pm
Advanced Financial Reporting (AFF) 11 December 2018, 9.30am - 12.45pm
Singapore Taxation (TXF) 12 December 2018, 9.30am - 12.45pm
Financial Management (FMF) 13 December 2018, 2.00pm - 5.15pm
Assurance (ASF) 14 December 2018, 9.30am - 12.45pm

 

Results
Examination Results In the week of 4 February 2019
Appeal on Examination Results In the week of 4 February 2019
Results for Appeal In the week of 11 February 2019

 

ENROLMENT AND EXAMINATION PERIODS FOR THE YEAR

Examination Session Examination Window Examination Period
January Intake* 1st week of January - 4th week of March 2nd week of June (Monday - Thursday)
July Intake* 1st week of July - 4th week of September 2nd week of December (Monday - Thursday)

 

The Singapore CA Qualification candidates will be first in the region to sit for the e-exams using their own laptops. This will be offered for the December 2018 examinations. The advantages are numerous and here are some of them:

  • Easy to use the system

  • Saves you time because many find typing easier than writing

  • Easier to review your work because it is neater and more legible

  • Easier to turn in better answers and get better grades because it’s easier to make amendments

The e-exams use the software, Examplify. Download the User Guide here.

 

Download Examplify via the following links:

 

Singapore CA Qualification (Foundation) Candidate Handbook Click here
Singapore CA Qualification (Foundation) Candidate Conversion to Professional Programme Form Click here
Advanced Diploma in Accountancy Candidate Conversion to Professional Programme Form Click here
Examination Results Appeal Form Click here
Special Consideration Request Form Click here
Singapore CA Qualification (Foundation) Examination Withdrawal Form Click here

SYLLABUS HANDBOOK

Singapore CA Qualification (Foundation)
 

EXAMINATION RESOURCES

   Mock Examination  Examination Papers  Examiner's Reports
 Principles of Financial Reporting  2016  Dec 2016  Dec 2016
 Jun 2017  Jun 2017
 Dec 2017  Dec 2017
 Jun 2018  Jun 2018
 Advanced Financial Reporting  2016  Dec 2016  Dec 2016
 Jun 2017  Jun 2017
 Dec 2017  Dec 2017
 Jun 2018  Jun 2018
 Assurance  2016  Dec 2016  Dec 2016
 Jun 2017  Jun 2017
 Dec 2017  Dec 2017
 Jun 2018  Jun 2018
 Accounting for Decision Making  2018  Jun 2017  Jun 2017
 Dec 2017  Dec 2017
 Jun 2018  Jun 2018
 Financial Management  2016   Dec 2016  Dec 2016
 Jun 2017  Jun 2017
 Dec 2017  Dec 2017
 Jun 2018  Jun 2018
 Singapore Taxation  2016  Dec 2016  Dec 2016
 Jun 2017  Jun 2017
 Dec 2017  Dec 2017
 Jun 2018  Jun 2018
 Examination Tips

 

 

Additional References

QTY ISBN Title Author Publisher Year Edition
Module Name: Principles of Financial Reporting (PFF)
 1 9789814714396 Financial Accounting (Asia Global Edition) Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V. Carcello, Nelson C. Y. Lam, Peter T. Y. Lau McGraw-Hill 2018 2nd
2 9789813153417 Intermediate Accounting (Global Edition) David Spiceland, Wayne B. Thomas, Mark W. Nelson, Pearl Tan, Bernardine Low and Kin Yew Low McGraw-Hill 2018 2nd
Module Name: Advanced Financial Reporting (AFF)
 1 9789813153417 Intermediate Accounting (Global Edition) David Spiceland, Wayne B. Thomas, Mark W. Nelson, Pearl Tan, Bernardine Low and Kin Yew Low McGraw-Hill 2018 2nd
 2 9789814742641 Advanced Financial Accounting: An IFRS® Standards Approach Pearl Tan, Lim Chu Yeong, Kuah Ee Wen McGraw-Hill 2016  3rd
Module Name: Singapore Taxation (TXF) 
 1 9789814446730 Singapore Tax Workbook  2018/19 Sum Yee Loong Wolters Kluwer 2018  21th
Module Name:   Assurance (ASF)    
 1 9789814446792 Audit and Assurance - Principles and Practices in Singapore    Dr Ernest Kan Wolters Kluwer 2018  4th
Module Name: Financial Management (FMF)  
 1 9789814595049 Fundamentals of Corporate Finance (Asia Global Edition) Stephen A. Ross, Randolph W. Westerfield, Bradford D. Jordan, Joseph Lim, Ruth Tan McGraw-Hill 2015  2nd
 2 9789814575102 Essentials of Financial Management (Asia Global Edition) Stephen A. Ross, Randolph W. Westerfield, Bradford D. Jordan, Raymond Wong, Ben Wong McGraw-Hill 2014 1st
Module Name: Accounting for Decision-Making (ADF)
 1 9780071326193 Cost Management, A Strategic Emphasis Edward Blocher, David Stout, Paul Juras and Gary Cokins McGraw-Hill 2012  6th
 2 9781259255007 Accounting for Decision Making and Control Jerold Zimmerman McGraw-Hill 2016  9th

 

How to Order

Place your orders at http://www.bookmart-ais.com/

These come at discounted rates (including 7% GST) and are only available for Singapore CA Qualification Candidates.

Added Info Services office:
22 Yio Chu Kang Road, #01-10 Highland Centre, Singapore 545535.

Apply here: Online Application Form

Please email queries to singaporecaqualification_admission@isca.org.sg

The Candidate Guide to the Singapore CA Qualification Portal is a useful overview on the application process. Click here for a copy.

Terms and Conditions

Please click here for the list of Application Terms and Conditions.

 

 

Professional Programme

The Singapore Chartered Accountant designation is a mark of professional excellence. The Singapore Chartered Accountant (CA) Qualification is designed to develop accountants who are future business leaders. They will be sought for their ability to shape good strategies and provide high value adding specialised services.

The Singapore CA Qualification (Professional Programme) develops higher order skills of application, analysis, synthesis and evaluation. This advanced knowledge together with the practical experience gained at work in an Accredited Training Organisation (ATO) prepare accountants to be trusted business advisors in demand for the future economy.

 

Applicants must satisfy both the Academic and Practical Requirements outlined below. 


ACADEMIC REQUIREMENTS

Applicants need to have either of the following:

1. Direct Entry Degree

Applicants must possess one of the following degrees for no more than 5 years commencing from the date of conferment.

  • 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

Applicants who have had a direct entry degree for more than 5 years may have their working experience considered for direct admission on a case-by-case basis.

2. Accredited Degree or Other degree

Applicants must possess an accredited degree or other degree that is recognised by SAC and have completed the Singapore CA Qualification (Foundation) programme. For a list of universities or institutions recognised by the SAC, please click here. 


PRATICAL 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: 

Capstone - Integrative Business (IB)

Four Technical Modules:

Financial Reporting (FR)
Assurance (AS)
Business Value, Governance & Risk (BG)
Taxation (TX)

Ethics & Professionalism (EP) - No Examinations

Items Fees
(including GST)
One-time Application Fee
S$ 107
Annual Candidature Fee
S$ 107 per year
Professional Programme Modules
Ethics & Professionalism Module (Online Module)
S$ 321
Financial Reporting Module
S$ 1,391
Assurance Module
S$ 1,391
Business Value, Governance & Risk Module 
S$ 1,391
Taxation Module
S$ 1,391
Intergrative Business Solutions Module
S$ 1,391


For Candidates who have signed up for the Foundation or the Professional Programme before 1 September 2016, the fees for the modules, Financial Reporting; Assurance; Business Value, Governance and Risk; Taxation; and Integrative Business Solutions are S$ 963 (GST included) for each module. This does not apply to Candidates who have been suspended before and after 1 September 2016 and whose suspensions are lifted from 1 September 2016.

Apply for the SkillsFuture Study Awards here.

JUNE 2018 EXAMINATIONS

Enrolment
Singapore CA Qualification All year round*
Ethics & Professionalism Module All year round

Technical Module Examinations

2 January - 31 March 2018
Integrative Business Solutions Module Examinations 1 July - 15 August 2018


*Should you wish to sit for the June 2018 examinations for the Technical Modules, please submit your Singapore CA Qualification Admission Application to ISCA 7 working days before the examination enrolment deadline.

 

Examination Dates
(Mode: e-Examinations)
Financial Reporting (FR) 18 June 2018, 10.00am - 1.15pm
Assurance (AS) 20 June 2018, 10.00am - 1.15pm
Business Value, Governance and Risk (BG) 19 June 2018, 10.00am - 1.15pm
Taxation (TX) 21 June 2018, 10.00am - 1.15pm
Integrative Business Solutions (IB) To be announced in June 2018

 

Results
Examination Results 10 August 2018
Appeal on Examination Results 10 - 14 August 2018
Results of Appeal By 17 August 2018

 

DECEMBER 2018 EXAMINATIONS

Enrolment
Singapore CA Qualification All year round*
Ethics & Professionalism Module All year round

Technical Module Examinations

2 July - 12 October 2018
Integrative Business Solutions Module Examinations 2 July - 30 August 2018


* Should you wish to sit for the December 2018 examinations for the Technical Modules, please submit your Singapore CA Qualification Admission Application to ISCA 7 working days before the examination enrolment deadline.

 

Examination Dates
(Mode: e-Examinations)
Taxation (TX) 10 December 2018 (Mon), 2.00pm – 5.15pm 
Business Value, Governance and Risk (BG) 11 December 2018 (Tue), 9.30am – 12.45pm
Assurance (AS) 12 December 2018 (Wed), 9.30am – 12.45pm
Financial Reporting (FR) 13 December 2018 (Thu), 9.30am – 12.45pm 
Integrative Business Solutions (IB) 14 December 2018 (Fri), 9.30am – 2.00pm

 

Integrative Business Solutions (IB) Workshop Dates
Workshop 1 22 Sep 2018 (Sat) or 23 Sep 2018 (Sun) 
Workshop 2 13 Oct 2018 (Sat) or 14 Oct 2018 (Sun)
Workshop 3 3 Nov 2018 (Sat) or 4 Nov 2018 (Sun)

 

Results
Examination Results In the week of 4 Feb 2019
Appeal on Examination Results In the week of 4 Feb 2019
Results of Appeal In the week of 11 Feb 2019

 

ENROLMENT AND EXAMINATION PERIODS FOR THE YEAR

Examination Session Enrolment Period For Technical Modules Examination Period
January Intake* 1st week of January - 4th week of March 2nd week of June (Monday - Thursday)
July Intake* 1st week of July - 4th week of September 2nd week of December (Monday - Thursday)


* Integrative Business Solutions module will only be offered to the July Intake.

The Singapore CA Qualification candidates are the first in the region to sit for the e-exams using their own laptops. This was launched with the examination on the Integrative Business Solutions modules in December 2017 and will be offered for all modules for the June 2018 examinations.

The advantages are numerous and here are some of them:

  • Easy to use the system

  • Saves you time because many find typing easier than writing

  • Easier to review your work because it is neater and more legible

  • Easier to turn in better answers and get better grades because it’s easier to make amendments

The key advantage is that Candidates can use material and applications that they save on their laptops that will help them through the exam.  

Download Examplify via the following links:

The e-exams use the software, Examplify. Download the User Guide here.

SYLLABUS HANDBOOK

Singapore CA Qualification Syllabus Handbook
 

EXAMINATION RESOURCES

 Modules

 Exam Papers

 Examiner's Reports

 Financial Reporting (FR)  June 2018  June 2018
 Dec 2017  Dec 2017
 June 2017  June 2017
 Dec 2016  Dec 2016
 June 2016  June 2016
 Dec 2015  Dec 2015
 June 2015  June 2015
 Assurance (AS)  June 2018  June 2018
 Dec 2017  Dec 2017
 June 2017  June 2017
 Dec 2016  Dec 2016
 June 2016  June 2016
 Dec 2015  Dec 2015
 June 2015  June 2015
 Business Value, Governance and Risk (BG)  June 2018  June 2018
 Dec 2017  Dec 2017
 June 2017  June 2017
 Dec 2016  Dec 2016
 June 2016  June 2016
 Dec 2015  Dec 2015
 June 2015  June 2015
 Taxation (TX)  June 2018  June 2018
 Dec 2017  Dec 2017
 June 2017  June 2017
 Dec 2016  Dec 2016
 June 2016  June 2016
 Dec 2015  Dec 2015
 June 2015  June 2015
 Integrative Business Solutions (IB) - Advance Information  Dec 2017  Dec 2017
 Dec 2016  Dec 2016
 June 2016  June 2016
 Dec 2015  Dec 2015
 Integrative Business Solutions (IB) - Examination Day Documents  Dec 2017  
 Dec 2016
 June 2016
 Dec 2015
 Examination Tips

 Common verbs used by the CA Qualification (Professional) Examiners

  1. For Direct Entry Degree Holders
    Apply here: Online Application Form
     
  2. For Singapore CA Qualification (Foundation) Candidates
    If you have completed the Singapore CA Qualification (Foundation) programme, submit: Singapore CA Qualification (Foundation) Candidate Conversion to Professional Programme Form.


Please email queries to singaporecaqualification_admission@isca.org.sg

The Candidate Guide to the Singapore CA Qualification Portal is a useful overview on the application process. Click here for a copy.


Terms and Conditions

Please click here for the list of Application Terms and Conditions.

 

Accredited Training Organisations (ATO)

Attract future Chartered Accountants of Singapore to your firm by having them work in your firm early. Firms can hire, train and develop Singapore CA Qualification Candidates as Accredited Training Organisations (ATO). Candidates will benefit from a 3-year contract in an environment that will nurture personal and professional development.

An Accredited Training Organisation (ATO) is an employer that has been certified by the Singapore Accountancy Commission (SAC) to possess the appropriate standards of staff training, accountancy resources and development for Singapore CA Qualification Candidates to fulfil their Practical Experience.

Candidates will begin accumulating their 3-year Practical Experience required to qualify as a Chartered Accountant of Singapore immediately upon employment by an ATO. ATOs will help Candidates to hone their skills, and nurture them to take on specialised roles within the organisation.

Practical Experience is a key component of the Singapore CA Qualification. It helps Candidates prove that they have the relevant professional knowledge, skills, attitudes and behaviours required of a Chartered Accountant of Singapore.

 

The ATO’s Role

  • Identify the training and development needs of the Candidates
  • Provide development opportunities for Candidates
  • Monitor and review development activity

 

Training Principal

The ATO appoints a Training Principal who has the overall responsibility to supervise the training of Candidates and to confirm that Candidates have reached the required standard.

The Training Principal will be responsible for:

  • Gaining, complying with and maintaining Singapore CA Qualification ATO status
  • Acting as the first point of contact with the SAC
  • Delivering Singapore CA Qualification training within the organisation
  • Ensuring that there are appropriate resources to support Candidates’ training
  • Administering the Training Agreements with Candidates
  • Approving and assigning Approved Mentors for Candidates
  • Confirming the Candidate’s fulfilment of the Practical Experience requirements

 

Approved Mentor

The Approved Mentor will review the Candidates’ Record of Practical Experience and Competence (RPEC).

An Approved Mentor will be:

  • contractually employed by an ATO. There may be exceptional cases for an External Mentor;
  • a senior staff with knowledge of the Candidate’s work and training undertaken; and
  • a member of a professional accountancy body that is recognised by SAC with at least 3 years of post-professional qualification experience; or any other person having, in the opinion of SAC, adequate qualifications and experience.

An Approved Mentor will need to:

  • have an interest in developing Candidates and discuss training issues;
  • carry out 6-monthly reviews with the assigned Candidates to ensure that they are able to achieve the requirements of a Chartered Accountant of Singapore.
    These include:
    • progress of study
    • time spent on Practical Experience
    • action plans from professional development workshops
    • professional development
    • ethical issues and training
    • career development

It is important to note that:

  • the Approved Mentor does not need to be the Candidate’s line manager but must have access to the line manager and work undertaken by the Candidate;
  • an Approved Mentor should not be responsible for more than 8 Candidates to ensure that adequate counselling is given to each Candidate on personal and professional development.

ATO Guide

This provides an overview of the Practical Experience requirements, the ATO accreditation process, the Training Agreement and the Practical Experience Competence Framework.

Click ATO Guide to Practical Experience (PDF).

The ATO Guide to Practical Experience should be read in conjunction with the:

Approved Mentor Guide to Practical Experience

Candidate Guide to Practical Experience


Training Agreement

The Training Agreement between the ATO and the Candidate outlines the accredited training on technical knowledge, practical work and professional development over the 3-year contract. 

Download the Sample Training Agreement.

SKILLSFUTURE STUDY AWARDS

Apply for the S$ 5,000 SkillsFuture Study Award. Click here for more information.

ATOs will be able to use the CA (Singapore) Accredited Training Organisation logo. It represents the organisation's ability to provide a professional environment for the mentorship of Singapore CA Qualification Candidates.

Click here to access the FAQs. To view the full branding guide, click here.

 0 - A

 3E Accounting Pte Ltd  8nalytics Pte Ltd   Aberdeen Consulting Pte Ltd
 AccAssurance LLP  Accountant-General's Department         Accounting Consultancy Pte Ltd
 Accounting and Corporate  Regulatory Authority  Accounts Inc International Pte Ltd  Acc Pro (Singapore) Pte Ltd
 AccTrust Advisory Pte Ltd  Ace Business Consultancy Pte Ltd  Acutus LLP
 Advante Consulting Pte Ltd  A Garanzia LLP  Agere Accounting & Advisory Pte Ltd
 Akber Ali & Co  Alan Ng & Partners  AllenBryans (PacificTrust) Advisory  Pte Ltd
 Alliance Practice LLP  Alpes Assurance LLP  ALPHA Business Consultancy Pte Ltd
 American Bureau of Shipping  Apen Chartered Accountants  Applied Materials  South East Asia Pte Ltd
 APTA Management Services  Pte Ltd  Ardent Associates LLP  Ark Alliance LLP
 Ascendas-Singbridge Pte Ltd  Ascenz Solutions Pte Ltd  A.S.H. Loong & Co
 Aspri Group Pte Ltd  A.T. Kearney Pte Ltd  Atlas Business Consulting Pte Ltd
 Audit Alliance LLP  Auditor-General's Office  Avic NAC Pte Ltd
 Abbott Laboratories (Singapore) Private Limited  Avi-Tech Electronics LLP  

 

 B

 Baker Tilly TFW LLP  Barclays  BDO LLP
 Bestar Assurance PAC  B L Lee & Co  Boardroom Business Solutions Pte Ltd
 Bob Eng & Partners  Brandon Soh & Associates PAC  Borrelli Walsh Pte Ltd
 BSL Public Accounting Corporation  BT Tan & Associates  Bureau Veritas Marine (Singapore) Pte Ltd
 Business Assurance    

 

 C

 CA Chartered Accountants LLP  CapitaLand Limited  CA Practice PAC
 Cargill Group of Companies  Cartrack Technologies  South East Asia Pte Ltd  CA.SG PAC
 CA Trust PAC  CG Alliance  Charmway Consulting Pte Ltd
 Cheam H T & Co  Chew Whye Lee PAC  C H Lei & Co / Pinebridge LLP
 Chong, Lim & Partners LLP  Chua Soo Chiew & Associate PAC  Citco Fund Services  (Singapore) Pte Ltd
 Citibank N.A.  Civil Aviation Authority of Singapore  Clement Tan & Co
 ComfortDelGro  Corporation Limited  Cornerstone Alliance LLP  Corporate FinEdge Pte Ltd
 CosmoSteel Holdings Limited  Crowe Horwath First Trust LLP  C S Chow & Co
 CSI & Co PAC  C T Ching Public Accounting Corporation  C W Chow Partnership LLP
 CWS & Associates  C.C. Yang & Co  Cypress Singapore PAC
 Central Provident Fund Board    

 

 D

 D'Ark Associates  Darrell Chia & Co  DBS Bank Ltd
 Deloitte & Touche LLP  Dexin Assurance  DFS Venture Singapore (Pte) Ltd
 DHA+PAC  DHL Express Pte Ltd  DKSH Singapore Pte Ltd
 DP & Associates  Dragages Singapore Pte Ltd  
     

 

 E

 Economic Development Board  Ecovis Assurance LLP  Edwin Lee & Co
 Edwin Tay & Co  E H Luar & Co  Enterprise Accountants LLP
 Entrust Public Accounting Corporation  Er & Co  Eric Management Services Pte Ltd
 Ernst & Young LLP  EisnerAmper PAC  

 

 F

 FAC & Associates  Fiden PAC  FIDES PAC
 Fiducia LLP  Firmenich Asia Pte Ltd  First Link Global Pte Ltd
 Fisher & Paykel Singapore Pte Ltd  Foo Kon Tan LLP  FTC Corporate & Tax Advisory Pte Ltd
 FTMS Consultants (Singapore) Pte Ltd  Far East Management (Pte) Ltd  

 

 G

 Geetha A & Associates  Genting Singapore PLC  Glanbia Performance Nutrition Pte Ltd
 Global Corporate Advisory Pte Ltd  / LCC Partnership  GlobalFoundries Singapore Pte Ltd  Grant Thornton Singapore Pte Ltd 
 GYSG & Co    

 

 H

 Hafary Holdings Ltd  Hawksford Singapore Pte Ltd  Helmi Talib & Co
 Heng Lee Seng LLP  Hilti Far East Pte Ltd  HLB Atrede LLP
 HMS Assurance  HMS Consultancy & Services  Hoon Tai Meng & Co.
 HOS Consulting Pte Ltd  Housing & Development Board  HSBC
 H.S Lim & Co  Hitachi Asia Ltd  

 

 I

 Infinity Assurance LLP  Infineon Technologies  Asia-Pacific Pte Ltd  Inland Revenue Authority  of Singapore
 Institute of Singapore  Chartered Accountants (ISCA)    Institute of Technical Education  Intertrust Singapore  Corporate Services  Pte Ltd

 

 J

 James Chan & Partners LLP  JBS Practice Public
 Accounting Corporation
 JDT Management Services Pte Ltd
 JD Management Service Pte Ltd  J K Medora & Co LLP  J Tan & Co
 Joe Tan & Associates PAC  Jones Lang LaSalle Property  Consultant Pte Ltd  JPL Wong & Co
 JP Morgan Chase Bank N.A.  - Singapore Branch  JP Audit PAC  JS Corporate PAC
 JSL & Associates / Accfin Corporate  Consultants Pte Ltd  JTC Corporation  JVKM Consultants Pte Ltd
 JNC Accounts Services Pte Ltd    

 

 K

 Kaiden Group  KBW Trustassurance  Keppel Corporation Ltd
 K.F. Hoong & Company  K K Chua & Co  Koh Swee Tian & Co
 K E Wee & Associates  Ken Tan & Co  Kong, Lim & Partners LLP
 KordaMentha Pte Ltd  KPMG Services Pte Ltd  Kreston David Yeung PAC
 K. S. Chin & Co  K.S. Ng & Co  K.T. Leong & Co
K Y Chiang & Co  K Y Chik & Associates  

 

 L

 Land Transport Authority  Langham Hall Singapore Pte Ltd  Lau Chin Huat & Co
 Lau Lee Hua & Co   Lee S F & Co  L.H. Ong & Co
 Liew Keow Seng Public Accounting Corporation  Lim Chee Yong & Co  L L Low & Associates
 Lo Hock Ling & Co  Loke Lum PAC  Low, Yap & Associates
 Lymon Pte Ltd  LGT Bank (Singapore) Ltd  

 

 M

 Maersk Singapore Pte Ltd  Makita Singapore Pte Ltd  Maritime and Port Authority of Singapore
 Mazars LLP  MSA & Partners PAC  MCI Group Asia Pacific
 McMillan Woods Partners (Singapore) PAC  MediNex Pte Ltd  Meiden Singapore Pte Ltd
 MHC Partnership LLP  Ministry of Defense  Ministry of Health
 Ministry of Home Affairs  Ministry of Law  MOH Holdings Pte Ltd
 Moore Stephens LLP  Motorola Solutions Singapore Pte Ltd  My Boss Pte Ltd

 

 N

 NACN International PAC  Natarajan & Swaminathan  National Healthcare Group Pte Ltd
 National Library Board  National Oilwell Varco Pte Ltd  NTUC
 National University of Singapore  Neptune Orient Lines Ltd  Nexia TS Public Accounting Corporation
 Ng, Lee & Associates, DFK  Ng Liew Peng & Co  Norden Shipping (Singapore) Pte Ltd
 NSC & Associates PAC  NSC Management Services Pte Ltd  NTan Corporate Advisory Pte Ltd
 Ngee Ann Polytechnic    

 

 O

 OA International Holdings Pte Ltd  One Partnership PAC  Ong Teh PAC
 Outbox Corporate Services Pte Ltd  Oversea-Chinese Banking Corporation  - Group Finance Division  

 

 P

 Pacific Life Re Limited Singapore Branch  PAP Community Foundation  Paul Hooi & Co
 Paul Wan & Co  Pfizer Asia Pacific Pte Ltd  - Singapore Finance Function  PG Wee Partnership LLP
 Philip Liew & Co   Philips Electronics Singapore Pte Ltd  PKF-CAP LLP
 P K Loke & Partners LLP   Plus LLP  Precursor Assurance PAC
 Prestige Accounting Pte Ltd   PricewaterhouseCoopers LLP  Protiviti Pte Ltd
 Prudential Assurance  Company Singapore (Pte) Ltd  PS Phuan & Co  

 

 R

 Raffles PAC  R Chan & Associates PAC  Reanda Adept PAC
 Reliance Audit LLP  RHT Management Services Pte Ltd  Richard Ho & Co
 Robert Yam & Co  Robin Chia PAC  Rohan Mah & Partners 
 RSM Chio Lim LLP  RT LLP  

 

 S

 S B Tan Audit PAC  Singapore Arts School Ltd  - Office of Finance  SC Mohan & Associates
 SCS Global PAC  Sembcorp Industries Limited  Sentosa Development Corporation
 Shanker Iyer & Consultants Pte Ltd  Shinewing LLP  Shingda Consulting Pte Ltd
 Singapore Airlines Limited  Singapore Assurance PAC  Singapore Corporate Services Pte Ltd
 Singapore Exchange Limited  Singapore Health Services Pte Ltd  (SingHealth)  Singapore Institute of Technology
 Singapore Land Authority  Singapore O&G Ltd  Singapore Power Limited
 Singapore Press Holdings Limited  Singtel Group  Singapore University of  Social Sciences
 Smalley & Sims PAC  SmartOffice Consultancy  Group Pte Ltd  Smitech Holdings Pte Ltd
 Smit Lamnalco Contracting Pte Ltd  SMRT Corporation Ltd  SOAS Pte Ltd
 SPRING Singapore  SSA Consulting Group  S. S. Ang & Co
 S.S. Lim & Co  Stamford Associates LLP  State Courts of Singapore
 ST Electronics (e-Services) Pte Ltd  Steven Tan Russell Bedford PAC  Standard Chartered Bank
 Stephen Koh & Co  Stolt-Nielsen Singapore Pte Ltd  Subraco LLP
 Sudima International Pte Ltd  SYA PAC  Svenska Handelsbanken AB (publ), Singapore Branch
 STT GDC Pte Ltd    

 

 T

 Tan & Teh  Tan Soo Chong & Co  Tay Tong & Company
 Teo Boon Tieng & Co  Temasek Polytechnic  Tessa Management Pte Ltd
 The Bank of New York  Mellon Singapore Branch  The LearningLab Education Centre Pte Ltd  Thong & Lim
 Thye Chuan Engineering  Construction Co. Pte ltd  TKNP International  Tokio Marine Life Insurance Singapore
 Tony Oei and Company  Tricor Singapore Pte Ltd  TS Tay Public Accounting Corporation
  TTH Management Consultants  Pte Ltd  Trusted Source Pte Ltd  TY Teoh International

 

 U

 UBS AG. Singapore  UHY Lee Seng Chan & Co  United Overseas Bank Ltd
 UPS Asia Group Pte Ltd    

 

V

 Venturecraft Holdings Pte Ltd  Verity Partners  V.P. Kumaran & Co  

 

 W

 Wan Assurance PAC  Wee Hur Holdings Ltd  Wee Pang Eng & Co
 Wildlife Reserves Singapore Pte Ltd  Wilmax Control Systems Pte Ltd  WSC Partnership

 

 Y

 Yang Lee & Associates  Yap Boh Pin & Co  Yeo-Koh & Ong
 YFK Public Accounting Corporation  Y L Chin & Co  Y M Kew & Co
 Yong Cherng Nan & Co  YTK Management Consultants Pte Ltd  

 

 Z

 Zapient Public Accounting Corporation

 

Organisations will be assessed according to the Practical Experience Principles and Guidelines. 

Read the ATO Guide to Practical Experience before you complete the application form.

Apply here: Accredited Training Organisation Application Form

A one-time accreditation fee of S$ 1,800 for Public Accounting Entities applies.

For enquiries, please contact ISCA:
Tel: (+65) 6597 5610
Email: singaporecaqualification_ato@isca.org.sg

 

Registered Learning Organisations (RLO)

 

Tuition services are offered by the Registered Learning Organisations.

Visit their websites for more information:
 

NANYANG TECHNOLOGICAL UNIVERSITY

Location
Nanyang Technological University,
50 Nanyang Avenue, Singapore 639798

Contact
Alumni Affairs Office
Tel: 6790 4327
Email: 
alumniaffairs@ntu.edu.sg
Website 

Available for
Professional Programme: Financial Reporting
(For NTU Alumni only)

NTU-logo

SINGAPORE MANAGEMENT UNIVERSITY

Location
Singapore Management University, School of Accountancy
60 Stamford Road, Singapore 178900

Contact
Benny Teo
Tel: 6828 0610
Email: 
soaevents@smu.edu.sg 
Website 

Available for
Professional Programme: All modules (except Capstone module)

SMU-logo

SINGAPORE UNIVERSITY OF SOCIAL SCIENCE

Stay tuned for more updates

 SUSS-logo

SIM GLOBAL EDUCATION

Location
SIM Global Education,
461 Clementi Road, Singapore 599491 

Contact
Dorcas Cheong
Tel: 6248 9786
Email: 
dorcascheong@sim.edu.sg
Website 

Available for
Foundation Programme: Advanced Financial Reporting

SIM-logo

 

KAPLAN LEARNING INSTITUTE PTE LTD

Location
Kaplan City Campus @ PoMo
1 Selegie Road, Level 6, PoMo, Singapore 188306

Contact
Patrick Yu 
Tel: 6411 4334
Email: 
kli.sg@kaplan.com
Website 

Available for
Foundation Programme: All modules
Professional Programme: All modules

KAPLAN-logo

 

 

LONDON SCHOOL OF BUSINESS & FINANCE

Location
London School of Business & Finance
3 Anson Road, Springleaf Tower, #06-01, Singapore 079909

Contact
Wendy Wong
Tel: 6580 7711
Email: 
wwong@lsbf.edu.sg 
Website 

Available for
Foundation Programme: All modules
Professional Programme: All modules (except Capstone module)

LSBF-logo

 

SAA GLOBAL EDUCATION CENTRE PTE LTD

Location
SAA Global Education
111 Somerset Road, #06-01/02, TripleOne Somerset, Singapore 238164

Contact
Laksha Mehta
Tel: 6733 5865
Email: 
laksha.mehta@saage.edu.sg 
Website 

Available for
Foundation Programme: All modules
Professional Programme: All modules (except Capstone module)

SAA-logo

 

 

 

 

The Singapore Accountancy Commission (SAC) has set out a list of Frequently Asked Questions (FAQs) to address common queries
from Candidates. For all other enquiries, please contact us here.

 

Candidates
Singapore CA Qualification Portal Download here

 

Employers
Being An ATO Download here
Approved Mentors Download here
Monitoring Candidate's Progress Download here
Professional Concerns Download here

 

 

   The Candidates Portal

   Candidates have all the information they need on the Candidates’ Portal. Click on the Singapore CA logo below: 

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