Overview of the Singapore CA Qualification (Foundation)

As the lead agency for developing the accountancy sector, the SAC regularly reviews its programmes to ensure that they meet the highest standards and rigour, and remain highly relevant to the business world. Since the launch of the Singapore CA Qualification (Foundation) in 2013, SAC has been continuously seeking feedback from stakeholders on ways to improve the programme so that Candidates who complete the Singapore CA Qualification (Foundation) are better prepared and equipped when enrolling in the Singapore CA Qualification.

The review leading to the Singapore CA Qualification (Foundation) has been conducted in consultation with the Singapore CA Qualification Academic Workgroup, which comprises leading employers, academia from the local universities and industry practitioners. Convening the Academic Workgroup has provided an additional layer of rigour to assure stakeholders that the Foundation Programme syllabus is robust and relevant to all industry sectors.

The Singapore CA Qualification (Foundation) will be officially launched in August 2016, with the first Singapore CA Qualification (Foundation) centralised examinations to be held in December 2016.

The Singapore CA Qualification (Foundation) provides an alternate pathway into the Singapore CA Qualification, for Candidates who do not have an accredited accountancy degree. The Singapore CA Qualification (Foundation) of the Academic Base will develop in graduates the base technical knowledge and skills as well as capacities for inquiry, abstract logical thinking, critical analysis, appropriate communication, personal and interpersonal skills required by the accounting profession. These provide a base for further development during the Professional Programme and Practical Experience.

The Singapore CA Qualification (Foundation) covers a set of six core syllabus areas:

  • Principles of Financial Reporting (PFF);
  • Advanced Financial Reporting (AFF);
  • Accounting for Decision Making (ADF);
  • Assurance (ASF);
  • Financial Management (FMF); and
  • Singapore Taxation (TXF).

Please click here to view the Syllabus Handbook of the Singapore CA Qualification (Foundation).

Candidates may choose the following modes of study for the Singapore CA Qualification (Foundation):

Regardless of the mode of study, Candidates will have to sit for the Singapore CA Qualification (Foundation) centralised examinations conducted by the Singapore Accountancy Commission (SAC).



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