Singapore Chartered Accountant Qualification (SCAQ)

What is the SCAQ

The SCAQ is Singapore's national chartered accountant qualification, which provides a pathway for aspiring professionals to build or advance their career in business and accountancy.

When you complete the SCAQ and meet the requirements, you can apply to get the CA (Singapore) designation.

Why the SCAQ matters

The SCAQ is:

• Globally recognised, which opens career opportunities worldwide through its reciprocal agreements with members of Chartered Accountants Worldwide (CAW), the most prestigious group of accountancy professional bodies

• Designed to develop business leaders with multi-disciplinary skills beyond technical knowledge, offering wide career options in any industry, including leadership positions in C-Suite roles

• Focused on providing an Asian perspective on accountancy that meets the needs of Singapore and the Asian market

Eligibility requirements

The SCAQ welcomes persons with diverse educational backgrounds.

You may apply for the SCAQ if you are a:

• Local polytechnic diploma holder;

• Undergraduate or degree holder (accountancy or non-accountancy);

• ITE accounting diploma holder;

• Accounting diploma holder from recognised institutes of higher learning (IHL); and

• Member of a professional body with mutual recognition or reciprocal agreements with ISCA.

SCAQ structure

Foundation Programme

The Foundation Programme consists of six technical modules and is an alternative pathway for individuals who do not have an accredited accountancy degree from the local autonomous universities to enter the SCAQ Professional Programme.

The Foundation Programme gives you:

• Fundamental accounting knowledge;

• Critical thinking skills; and

• Communication skills for the accounting profession.

This prepares you for:

• The Professional Programme; and

• Your practical work experience.

More details: Foundation Programme

Professional Programme

The Professional Programme consists of four technical modules and one Capstone module. It is a direct pathway for individuals who possess a relevant accredited accountancy degree from the local autonomous universities to obtain the Singapore CA Qualification. 

The Professional Programme gives you:

• Advanced accounting knowledge; and

• Higher-order analytical and evaluation skills.

More details: Professional Programme

Relevant practical experience 

Candidates in the SCAQ are required to gather three years of relevant practical experience with an Accredited Training Organisation (ATO). 

More details: ATO's roles and responsibilities

Administration of the SCAQ

ACRA oversees the development of the SCAQ structure and the setting of fees. From 1 January 2024, ACRA has appointed ISCA to administer the SCAQ. This includes candidate management, administrative support, and SCAQ examinations. 

Visit ISCA's website for:

• Details on the SCAQ and its entry pathways

• Access to the SCAQ Candidate Portal 

If you have any questions on the SCAQ, you may contact ISCA:

• Email: SCAQ@isca.org.sg

• Phone: 6749 8060

Development of the SCAQ

The Professional Education (PE) Council guides the SCAQ's development. Its functions and responsibilities include:

• Oversight of the quality and standards of the SCAQ curriculum and examinations.

• Analysis and approval of the SCAQ exam results.

• Advising on the equivalence between the SCAQ and other professional bodies’ qualifications.

• Reviewing ISCA’s proposals on:

  • Initiatives related to the SCAQ examination and curriculum structure;

  • Administration of examinations;

  • Module equivalence; and

  • Exemption assessment to ensure alignment with the direction set by ACRA.

• Reviewing compliance of ISCA’s administration of the SCAQ to ensure it aligns with the framework and policies set by ACRA. 

• Identifying risks, gaps, and opportunities with regard to the SCAQ to ACRA.