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Examination requirements for graduates on or after 1 January 2019

An applicant must, at the time of his application for registration, attain the following on or after 1 January 2019: 

  1. Passed the final examination in accountancy of the Singapore Chartered Accountant Qualification (SCAQ);
  2. Passed the final examination in accountancy of the following accountancy qualification programmes (recognised as equivalent to the SCAQ):
    1. The Association of Chartered Accountants Qualification under the Institute of Chartered Accountants in England and Wales, including passing the examination module Advanced Level: Corporate Reporting;
    2. The Chartered Accountant Qualification under the Institute of Chartered Accountants of Scotland, including passing the examination module Test of Professional Skills: Assurance & Business Systems; 
    3. The Chartered Accountancy Programme under the Chartered Accountants Ireland, including passing the examination module FAE Elective: Advanced Auditing and Assurance; 
    4. The Chartered Accountants Program under the Chartered Accountants Australia and New Zealand, including passing the examination module: Audit and Assurance; or
    5. The Certified Practising Accountant Program of CPA Australia (formerly known as the Australian Society of Certified Practising Accountants), including passing the examination module Advanced Audit and Assurance.

Examination requirements for graduates before 1 January 2019

An applicant must, at the time of his application for registration, attain the following before 1 January 2019: 

  1. Have passed the final examination in accountancy of one of the following:
    1. The Singapore Polytechnic for the professional diploma and for the degree course in accountancy for the years 1961 to 1969;
    2. The University of Singapore for the degree of Bachelor of Accountancy;
    3. The Nanyang University of Singapore for the degree of Bachelor of Commerce (Accountancy) or Bachelor of Accountancy;
    4. The National University of Singapore for the degree of Bachelor of Accountancy or Bachelor of Business Administration (Accountancy) Degree;
    5. The Nanyang Technological Institute for the degree of Bachelor of Accountancy;
    6. The Institute of Singapore Chartered Accountants (formerly known as the Institute of Certified Public Accountants of Singapore) — Association of Chartered Certified Accountants of the United Kingdom Joint Scheme; including passing one of the following examination modules:
      1. Paper 10: Accounting and Audit Practice;
      2. Paper 3.1: Audit and Assurance Service; or
      3. P7 Advanced Audit and Assurance;
    7. The Nanyang Technological University for the degree of Bachelor of Accountancy or Master of Business Administration (Accountancy);
    8. The Institute of Singapore Chartered Accountants Professional Examination;
    9. The Singapore Management University for the degree of Bachelor of Accountancy or Master of Professional Accounting;
    10. The Singapore University of Social Sciences for the degree of Bachelor of Accountancy;
    11. The Singapore Chartered Accountant Qualification prescribed by the Singapore Accountancy Commission; or 
  2. Have passed the final examination in accountancy of one of the following or its recognised equivalent:
    1. The Institute of Chartered Accountants of Scotland (ICAS);
    2. The Institute of Chartered Accountants in England and Wales (ICAEW);
    3. Chartered Accountants Ireland (CAI) (formerly known as the Institute of Chartered Accountants in Ireland (ICAI));
    4. The Association of Chartered Certified Accountants (ACCA) (formerly known as the Chartered Association of Certified Accountants); including passing one of the following examination modules:
      1. Paper 10: Accounting and Audit Practice;
      2. Paper 3.1: Audit and Assurance Service; or
      3. P7 Advanced Audit and Assurance;
    5. The Institute of Chartered Accountants in Australia (ICAA);
    6. CPA Australia (formerly known as the Australian Society of Certified Practising Accountants);
    7. New Zealand Institute of Chartered Accountants (NZICA) (formerly known as the Institute of Chartered Accountants of New Zealand); 
      viia. Chartered Accountants Australia and New Zealand (CAANZ);
    8. The Canadian Institute of Chartered Accountants (CICA); 
      viiia. Chartered Professional Accountants Canada (CPA Canada), except that CPA Canada members must have passed the following:
      1. 2 elective modules on Assurance and Tax; and
      2. The Common Final Examination;
    9. The American Institute of Certified Public Accountants (AICPA);
    10. The Chartered Institute of Management Accountants of the United Kingdom (CIMA), except that CIMA members shall have passed the following subjects:
      1. Financial Reporting Environment;
      2. Accounting and Audit Practice;
      3. Advanced Taxation; and
      4. Company Law and Corporate Governance
    and shall have also passed such other examination and have fulfilled such other requirements as may be determined by the Oversight Committee.

Please note that all the compulsory modules listed above have to be completed before 1 January 2019 in order to be considered to have met the examination requirements before 1 January 2019.

Related Information

Examination requirements on local laws for graduates 

An applicant who has less than 2 years of relevant local experience and has not passed the Singapore Chartered Accountant Qualification or the final examination in accountancy from a specified Institute of Higher Learning, have to pass an examination in the following subjects: 

  1. Singapore Company Law; and
  2. Singapore Taxation and Tax Management. 
The relevant Institutes of Higher Learning for this requirement are as follows:

For those who graduate prior to 1 January 2019:

i. The Singapore Polytechnic for the years 1961 to 1969;
ii. The University of Singapore;
iii. The Nanyang University of Singapore;
iv. The National University of Singapore;
v. The Nanyang Technological Institute;
vi. The Institute of Singapore Chartered Accountants Association of Chartered Certified Accountants of the United Kingdom Joint Scheme;
vii. The Nanyang Technological University;
viii. The Institute of Singapore Chartered Accountants Professional Examination;
ix. The Singapore Management University; and
x. The Singapore University of Social Sciences.

For those who graduate on or after 1 January 2019: 

i. the National University of Singapore;
ii. the Nanyang Technological University;
iii. the Singapore Management University;
iv. the Singapore University of Social Sciences; and
v. the Singapore Institute of Technology.
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