Skip to main content

Welcome to the new ACRA website (test version)

1. Share your feedback via our short survey.
2. [Advisory] Government officials will NEVER ask you to transfer money or disclose bank log-in details over a phone. Call the 24/7 ScamShield Helpline at 1799 if you are unsure if something is a scam.

Accounting and Corporate Regulatory Authority

Meeting practical experience requirements

You need to acquire at least 2,500 hours of qualifying audit experience (QAE) under an audit principal (AP). Acquire this within five years before registering.

Last updated 31 January 2026

On this page

QAE requirements
How to gain QAE
When you can start counting QAE
Supervision requirements
Foreign QAE requirements
What to prepare for PA registration
Frequently asked questions (FAQs)
Glossary of key terms
Related pages

QAE requirements

You need to complete at least 2,500 hours of QAE within five years before you register as a public accountant (PA).

Your QAE does not need to be gained continuously. You can accumulate it over different periods, as long as:

  • Your total 2,500 hours were gained within five years before your application

  • At least 1,250 hours in key audit functions are under the same supervisor or in the same accounting entity

How to gain QAE

QAE is practical experience you gain in one or more of these roles:

Audit management role (includes key audit functions)

Manage an audit engagement1. This includes performing key audit functions

Key audit functions

Function

Details

Planning

Plan the audit engagement by completing these functions:

  • Review and form conclusions on audit client relationships and decide:

    • Whether to accept or continue the engagement; and

    • Whether the audit engagement complies with independence requirements (including Fourth Schedule requirements)

  • Develop audit scope and objectives

  • Evaluate client profile and risk, and assess implications for the audit engagement

  • Review and approve the planned audit approach before fieldwork starts

  • Ensure adequate staffing and resources based on required competencies and capabilities

Leading

Lead and manage the audit engagement:

  • Direct and monitor audit progress to ensure compliance with:

    • Applicable professional standards

    • Regulatory and legal requirements

    • Timelines and budget

  • Supervise and mentor other professional staff involved in the audit engagement

  • Communicate and consult with the engagement partner2 and team members3 about audit issues, and resolve these issues

  • Communicate with the client about matters relating to or arising from the audit engagement

Reporting

Review audit work and report findings:

  • Review audit engagement documents and work performed to ensure procedures are adequate and comply with applicable auditing standards

  • Form opinions based on sufficient audit evidence and in accordance with applicable auditing standards

  • Communicate and discuss audit findings with the client

  • Prepare or supervise the preparation of audit reports and other documents to be delivered to the client

Audit quality review role

Evaluate audit quality by either:

  • Assessing or reviewing audit engagement quality for an accounting entity, ACRA, or a professional accountancy body in Singapore

  • Carrying out audit inspections under Practice Monitoring Programmes for ACRA or a professional accountancy body in Singapore

Audit technical role

Perform a technical audit or accounting consultation if you:

  • Hold at least a managerial position in the accounting entity

  • Report directly to a partner or equivalent person

Note: You still need to acquire at least 1,250 hours of key audit functions, even if you have hours in audit quality review or audit technical roles.

When you can start counting QAE

You need to gain professional accountancy experience before you can start counting QAE.

The requirements depend on whether you are an ISCA member.

ISCA member

The PAOC4 has determined that you need at least three full years of practical work experience of a financial or accounting nature. This is equivalent to the practical experience requirements in ISCA's membership rules for qualifying as a Chartered Accountant.

The professional accountancy experience requirements to qualify as a Chartered Accountant of Singapore, as set out in ISCA’s membership rules is three years of relevant practical work experience, under the supervision of an Approved Mentor at an Accredited Training Organisation (ATO).

Not an ISCA member

You can start counting QAE after you meet the practical experience requirements set by the PAOC, which the PAOC determines to be equivalent to the practical experience requirements for qualifying as a Chartered Accountant of Singapore.

More details: Practice Direction No. 2 of 2025

Supervision requirements

Gain your 2,500 hours of QAE under the supervision arrangement that applies to your firm.

Supervision arrangements

If your firm

Your supervision requirements

Does not have SSQC 15, SSQM 1 and SSQM 2 quality controls reviewed by ACRA to ACRA's satisfaction

  • Direct supervisor: An AP who is also the engagement partner for each audit engagement

Has SSQC 1, SSQM 1 and SSQM 2 quality controls reviewed by ACRA to ACRA's satisfaction

Note: This applies to firms in the public interest entity (PIE) segment that have undergone ACRA firm-level inspections. ACRA does not conduct firm-level inspections on request.

  • Direct supervisor: Any PA who is an engagement partner (does not need to be an AP)

  • AP oversight: An AP needs to provide overall oversight

Note: For both arrangements, at least 1,250 hours of key audit functions need to be under the same supervisor or in the same accounting entity. You can change employers as long as you meet this requirement.

Foreign QAE requirements

You can count up to 1,250 hours of foreign QAE if it meets all these conditions:

Location and standards

Your foreign QAE needs to be gained:

  • While auditing financial statements in a foreign audit entity6

  • In a country where the entity is registered or licensed with auditing standards the PAOC considers equivalent to Singapore standards.

Quality factors

The PAOC assesses quality based on one or more of these factors:

  • The foreign entity has implemented, or is implementing, quality controls equivalent to Singapore standards (including SSQC 1).

  • The foreign entity has been inspected by its country's regulator, and the regulator is satisfied with the findings.

  • The PAOC considers the foreign entity in good standing in its country of registration or licensing.

  • The QAE meets the practical experience required for qualifying the applicant as an auditor in that country.

Timing

You need to gain your foreign QAE within five years before registration.

What to prepare for PA registration

To register as a PA, prepare these documents to meet the practical experience requirement.

Required documents: Practical experience requirement

For

You need to

All applicants

Prepare these documents:

  • Declaration form for the applicant (yourself)

  • Declaration form for the audit principal (AP)

  • Record of your QAE

Download QAE forms and templates

Applicants with foreign QAE

Prepare the documents required for all applicants and:

Note: Email all documents to acra_pod@acra.gov.sg within five working days from the date of your online application

Frequently asked questions (FAQs)

What if my AP moves to a new firm?

You can either:

  • Stay at your current firm under another AP's supervision

  • Transfer to the new firm with your current AP (your 1,250 hours remain continuous)

What if my AP can no longer supervise me?

Your AP needs to stop supervising you if they receive:

  • An order prohibiting them from being an AP

  • A hot review order (unless the PAOC approves their application to continue)

  • A restriction order

  • A suspension order

What you should do: Arrange for a new AP to continue your supervision. Your QAE gained before your previous AP stopped supervising you still counts towards your requirements.

When might the PAOC reject foreign QAE?

The PAOC may reject your foreign QAE if you have:

  • Complaints about professional or occupational misconduct with any professional body in any country

  • Disciplinary proceedings relating to any profession or occupation in any country

  • Been subject to disciplinary action relating to any profession or occupation in any country

Glossary of key terms

  1. Audit engagement: A reasonable assurance engagement where a PA expresses an opinion on whether the financial statements prepared give a true and fair view in accordance they comply with applicable financial reporting frameworks.

  2. Engagement partner: A partner or other person in an accounting entity who is responsible for the engagement, its performance, and the report issued on behalf of the accounting entity. Where required, this person has appropriate authority from a professional, legal, or regulatory body.

  3. Engagement team: All personnel performing an engagement, including contracted experts.

  4. PAOC: Public Accountants Oversight Committee

  5. SSQC 1 (Singapore Standard on Quality Control 1): A standard issued by the Institute of Singapore Chartered Accountants (ISCA). It sets out quality control requirements for audits, reviews of financial statements, and other assurance and related services engagements.

  6. Foreign audit entity: An entity formed outside Singapore that is licensed or registered to audit financial statements in that country.

Related pages

Qualifying audit experience (QAE): Forms & templates

Resources for PA applicants and audit principals to record and certify QAE to meet practical experience requirements.

Audit principal requirements and responsibilities (for supervisors)

Requirements and responsibilities for audit principals (APs) who supervise PA applicants gaining QAE.