- Course Description
- Introduction
- Qualification Pathways
- Programme Eligibility
- Qualification (foundation) Modules
- Qualification Modules
- Course Schedules & Fees
- Important Dates
- Student Contract & Handbook
Singapore’s National Chartered Accountant (CA) 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.
An Asian Touch
The Singapore CA Qualification boasts a curriculum of industry-relevant skills that are crucial for accountants that are much needed in the corporate world.
It involves a perfect blend of elements combining the demands of the Singapore and Asian market, making it an accounting programme that is distinctive and unparalleled.
Careers Abound
With a Singapore CA certification, professionals can choose from a wide range of career paths in the business and financial sector.
The qualification would equip them for directorships as well as roles such as Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs).
Apart from supervisory and managerial roles, professionals can also develop their careers in financial accounting, auditing, risk management and banking and financial services.
Your Pathways to the Singapore CA Qualification
The Singapore CA Qualification accepts candidates from a vast spectrum of academic backgrounds from holders of a recognised accountancy degree to those who have degrees in other disciplines, local polytechnic diplomas in accountancy as well as undergraduates.
Pave Your Way to Success
Firstly, identify your entry route into the Singapore CA Qualification. These routes include having a direct entry degree, accredited degrees or other degrees, or advanced diploma in accountancy.
Next, apply to be a candidate for the Singapore CA Qualification and complete the foundation programme if it is required.
Then, get a job with an accredited training organisation and complete the Singapore CA Qualification (Professional Programme) simultaneously with the hands-on experience (three years of relevant work experience).
Get a Good Head Start with the Foundation Programme
Those without an accredited accountancy degree can still apply to study for the Singapore CA Qualification through the Foundation programme. It imparts essential technical knowledge for problem inquiry, critical thinking skills, and effective communication needed for the accounting profession.
Advance with the Professional Programme
The Singapore Chartered Accountant designation is a mark of professional excellence.
The Singapore CA qualification is formulated to develop accountants who are exemplary leaders in the corporate world. They will be sought after for their knack to come up with remarkable strategies that will provide high value as well as specially designed services to firms they work in.
The programme is an advanced course that encourages the development of higher-order skills of application, reasoning, synthesis, and assessment.
The combination of this advanced knowledge along with hands-on experience at work in an accredited training organisation will well equip accountants of the next generation to be exemplary business leaders for the fast-paced economy.
Foundation Programme
Minimum Age: 18 years old
Academic Level:
- Holders or Undergraduates of Accredited and Non-Accredited Degrees
- Holders of a Diploma in Accountancy from local Polytechnics
Language Proficiency: Grade C6 at GCE O-level English Language or equivalent
For more information on the list of programmes that qualify for the Foundation Programme, please visit https://www.sac.gov.sg/scaq
Professional Programme
Minimum Age: 18 years old
Academic Level:
- Holders of Direct Entry Degrees for no more than 5 years*
- Holders of Accredited and Non-Accredited Degrees and have completed the Singapore CA Qualification (Foundation) Programme
- Final-Year Undergraduates of Bachelor of Accountancy from NUS, NTU, SMU, SIT and SUSS, and Degree programmes from any discipline from all universities who have completed the Foundation Programme
Language Proficiency: Grade C6 at GCE O-level English Language or equivalent
*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. Candidates in this category will need to show evidence from SAC that their case is approved.
Each revision class be completed in 10 sessions (30 hours per subject).
Modules
- Principles of Financial Reporting
- Advanced Financial Reporting
- Accounting for Decision Making
- Assurance
- Financial Management
- Singapore Taxation
Each revision class be completed in 5 sessions (16 hours per subject).
Modules
The Singapore CA Qualification consists of six modules, out of which five are examinable:
- Capstone – Integrative Business (IB)
Four Technical Modules:
- Financial Reporting (FR)
- Assurance (AR)
- Business Value, Governance & Risk (BG)
- Taxation (TX)
Foundation Programme
December 2021 Examinations
Enrolment | |
New Candidate Application: Singapore CA Qualification (Foundation)* |
All year round |
Ethics & Professionalism Modules Enrolment | 1 July 2021 to 30 September 2021 |
Examination Enrolment Window** |
*Should you wish to apply for exemptions, please submit your online request for module exemption assessment 14 working days before examination enrolment deadline.
**For late enrolments (ie. within 15 days after the close of the examination enrolment window), please email to SCAQ@relc.org.sg. A late examination enrolment fee applies.
Examination Dates (Remote Proctored) | |
Financial Management (FMF) | 6 December 2021, 2pm to 5.15pm |
Advanced Financial Reporting (AFF) | 7 December 2021, 2pm to 5.15pm |
Principles of Financial Reporting (PFF) | 8 December 2021, 2pm to 5.15pm |
Assurance (ASF) | 9 December 2021, 2pm to 5.15pm |
Singapore Taxation (TXF) | 10 December 2021, 2pm to 5.15pm |
Accounting for Decision Making (ADF) | 13 December 2021, 2pm to 5.15pm |
Results | |
Examination Results Release | To be advised |
Deadline for Appeal on Examination Results | |
Appeal Outcome | Within 7 working days upon receipt of appeal form and payment |
Professional Programme
December 2021 Examinations
Enrolment Periods | |
New Candidate Application: Singapore CA Qualification (Foundation)* |
All year round |
Ethics & Professionalism Modules | 1 July 2021 to 30 September 2021 |
Examination Enrolment Window** |
*Should you wish to apply for Professional Programme Taxation module exemption, please submit your online request for module exemption assessment 12 weeks before examination enrolment deadline.
**For late enrolments (ie. within 15 days after the close of the examination enrolment window), please email to SCAQ@relc.org.sg. A late examination enrolment fee applies.
Examination Dates (Remote Proctored) | |
Integrative Business Solutions (IB) | 6 December 2021, 9am to 1.30pm |
Assurance (AS) | 7 December 2021, 9am to 12.15pm |
Business Value, Governance and Risk (BG) | 8 December 2021, 9am to 12.15pm |
Financial Reporting (FR) | 9 December 2021, 9am to 12.15pm |
Taxation (TX) | 10 December 2021, 9am to 12.15pm |
Results | |
Examination Results Release | To be advised |
Deadline for Appeal on Examination Results | |
Appeal Outcome | Within 7 working days upon receipt of appeal form and payment |
Download Advisory Note | Student Handbook
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