ACCA to CA Singapore: The ISCA Pathway Explained (2025–2028)

In March 2025, a significant development arrived for ACCA members working in Singapore. The Accounting and Corporate Regulatory Authority (ACRA) and the Institute of Singapore Chartered Accountants (ISCA) jointly announced an enhanced pathway allowing ACCA full members and affiliates to attain the CA (Singapore) designation. The pathway is open for a defined period — until 25 March 2028 — making timely action important for those who qualify.

This guide explains the pathway in full, based on the official ACRA announcement (26 March 2025) and ISCA's published FAQ documentation. If you are building your ACCA qualification and considering a career in Singapore, this is essential reading. For broader context on working as an ACCA member in Singapore, see our complete guide to ACCA in Singapore.

What is the CA (Singapore) Designation?

CA (Singapore) is the premier professional accounting designation in Singapore, awarded by ISCA. To become a CA (Singapore), candidates must complete the Singapore Chartered Accountant Qualification (SCAQ) — a qualification governed by the Accountants Act and overseen by ACRA. The designation is the standard required for public practice in Singapore, including the right to sign audit reports as a registered public accountant.

While ACCA is widely recognised by employers in Singapore and used throughout the private sector, the CA (Singapore) designation carries specific regulatory weight that ACCA alone does not: only a CA (Singapore) who is also registered as a public accountant with ACRA can sign statutory audit reports under Singapore law. For finance professionals who want to move into public practice, audit signing, or MAS-regulated roles at the most senior levels, the CA (Singapore) designation matters.

Why Did This Pathway Come About?

Historically, ACCA members in Singapore who wanted to attain CA (Singapore) had to complete the full SCAQ programme — a significant additional commitment for qualified professionals. The 2025 pathway, announced jointly by ACRA and ISCA on 26 March 2025, recognises the overlap between the ACCA qualification and the SCAQ, and creates a streamlined route that avoids unnecessary duplication for eligible candidates.

The Two Pathways: A and B

The ISCA pathway document distinguishes between two groups of applicants. The requirements differ based on whether you are already a full ACCA member or are still completing your qualification.

Pathway A — For Existing ACCA Full Members

This pathway applies to individuals who were already ACCA full members as of 26 March 2025. The application must be submitted by 25 March 2028.

There are two routes within Pathway A:

• Fast-track route (no additional exam): If you have at least 10 years of ACCA full membership and at least 10 years of relevant finance and accounting experience at the date of application, you can apply for CA (Singapore) directly — with no requirement to take any further SCAQ papers. This is the most straightforward route for experienced ACCA members.
• Standard route (one additional module): If you have fewer than 10 years of ACCA full membership or relevant experience, you must complete the SCAQ's Integrative Business Solutions (IBS) capstone module before applying. Alternatively, you can wait until you accumulate the 10 years of membership and experience, provided this happens before the 25 March 2028 deadline.

Important: Module exemption fees are waived for applicants under the ACCA pathway. You will still need to pay the ISCA admission fee (S$436, inclusive of GST) when submitting your membership application. This fee is non-refundable if your application does not meet the admission criteria.

Pathway B — For ACCA Affiliates and Students

This pathway applies to individuals who were ACCA affiliates or students as of 26 March 2025, or who become ACCA affiliates or students before 25 March 2028. Under Pathway B, the final deadline to attain CA (Singapore) is extended to 25 March 2033 — giving candidates additional time to complete the full journey.

The requirements under Pathway B are:

1. Complete the ACCA qualification, including two specific Strategic Professional option modules: Advanced Audit and Assurance, and Advanced Taxation (UK or Singapore variant). If you do not take Advanced Taxation with ACCA, you may substitute it with two years of relevant Singapore work experience in tax-related matters, or by completing the SCAQ Taxation module.
2. Accumulate three years of relevant professional experience, including at least 18 months of supervised practical experience with an ACCA practical experience supervisor or ACCA Approved Employer.
3. Complete the SCAQ Integrative Business Solutions (IBS) module after obtaining your ACCA full membership. You can only enrol in the IBS module after achieving full ACCA membership — not before.

Step-by-Step: How to Apply

For Pathway A (Experienced ACCA Members)

1. Confirm you are an ACCA full member and assess whether you meet the 10-year membership and experience threshold.
2. If you do not yet meet 10 years, decide whether to wait (if you will reach it by March 2028) or to enrol in the IBS module instead.
3. Gather your ACCA certificate, transcript, and documentation of your work experience.
4. Submit the ISCA membership application form with all required documents and pay the S$436 admission fee via ISCA's e-services portal.
5. ISCA will assess your application. They reserve the right to determine whether experience requirements are met, and this decision is final.

For Pathway B (ACCA Affiliates and Students)

1. Ensure you are registered as an ACCA affiliate or student before 25 March 2028.
2. Complete the ACCA qualification, including Advanced Audit and Assurance and Advanced Taxation (or fulfil the Singapore tax experience alternative).
3. Accumulate three years of practical experience (minimum 18 months supervised).
4. After achieving ACCA full membership, register as a SCAQ candidate via the SCAQ Candidate Portal, selecting ACCA as your professional body and submitting your ACCA certificate and transcript for module exemption processing.
5. Enrol in and complete the IBS capstone module.
6. Submit your CA (Singapore) application to ISCA by 25 March 2033.

Why Pursue CA (Singapore) if You Already Have ACCA?

ACCA is a strong qualification and widely respected by Singapore employers across banking, financial services, industry, and commerce. However, CA (Singapore) opens doors that ACCA alone does not:

• Public practice and audit signing: Only a registered public accountant — who must hold CA (Singapore) — can sign statutory audit reports in Singapore under the Accountants Act. If audit partner or public practice is your goal, CA (Singapore) is a prerequisite.
• MAS-regulated roles at the most senior levels: Certain senior roles within MAS-regulated entities and licensed public accountancy firms require or strongly prefer CA (Singapore).
• Local employer perception: While multinationals are broadly comfortable with ACCA, some Singapore-headquartered organisations and government-linked companies give preference to CA (Singapore) for senior finance leadership appointments.
• Professional standing: CA (Singapore) is the home-market designation, carrying the same symbolic weight that ICAEW carries in the UK or CPA Australia carries in Australia.

Is the Deadline Really 2025–2028? What Happens After?

The current enhanced pathway for ACCA full members (Pathway A) is explicitly time-limited. Applications must be submitted by 25 March 2028. ISCA has stated that it is advisable for eligible ACCA members and affiliates to pursue the applicable pathways within the availability period.

What happens after 2028 is not publicly confirmed. ACCA members who miss the window would, in principle, need to complete the full SCAQ programme to attain CA (Singapore). ISCA may introduce new arrangements in the future, but this cannot be assumed — candidates who are eligible should act before the deadline rather than waiting.

For ACCA affiliates and students under Pathway B, the deadline to achieve CA (Singapore) is 25 March 2033, provided they enrolled as an ACCA affiliate or student before 25 March 2028.

Can You Become a Public Accountant Through This Pathway?

Attaining CA (Singapore) through the ACCA pathway is a prerequisite, but not the final step for public practice. To register as a public accountant with ACRA, there are additional requirements beyond CA (Singapore) membership, including practical experience in public accountancy and completion of the ISCA Public Practice Programme. ACRA administers the public accountant registration separately — visit acra.gov.sg for the full requirements.

What Does It Cost?

Based on information published by ISCA:

• ISCA admission fee: S$436 (inclusive of GST), payable on application. This is non-refundable.
• Module exemption fees: Waived for applicants under the ACCA pathways.
• Annual ISCA membership subscription: Applicable once admitted as a CA (Singapore) member — check ISCA's membership fees page for the current annual rate.
• IBS module fee (if required under Pathway A or B): ISCA notes that fees paid to ACRA or ISCA before 31 December 2024 are non-refundable for those who were enrolled in the SCAQ and wish to switch; for new enrolments under the pathway, check the current SCAQ module fees on the ISCA portal.

Always verify fees directly with ISCA at isca.org.sg before applying, as fees are subject to change.

Frequently Asked Questions

Do I need to have worked in Singapore to apply?

No — you are eligible for CA (Singapore) through the ACCA pathway even if you have not worked in Singapore, provided you meet all other requirements under Pathway A or Pathway B.

What if I became an ACCA member through a reciprocal agreement rather than by passing all ACCA exams?

You are eligible, provided you passed the ACCA qualification including the four Strategic Professional level papers. ISCA has confirmed this in its FAQ documentation.

What if I have a disciplinary record with ACCA?

Contact ISCA's membership team directly at membership@isca.org.sg for guidance on your eligibility before applying.

I am already enrolled in the full SCAQ. Can I switch to the ACCA pathway?

Yes. If you are an ACCA full member and meet the Pathway A requirements, you can request withdrawal from the SCAQ and apply directly for CA (Singapore). Contact scaq@isca.org.sg to process this. Note that SCAQ fees paid before 31 December 2024 are non-refundable.

If I attain CA (Singapore) through this pathway, will I be treated differently from candidates who completed the full SCAQ?

No — once admitted as a CA (Singapore) member through the pathway, you hold the same designation as any other CA (Singapore) member. There is no differentiation in the designation itself.

Where to Find the Official Information

The full pathway details, eligibility requirements, and application forms are published on ISCA's website. The ACRA announcement of 26 March 2025 is available at acra.gov.sg. Given that requirements and deadlines are time-sensitive, always verify the current position directly with ISCA before taking action.

If you are currently working toward your ACCA qualification and planning a career in Singapore, getting the qualification right at every stage is important. Explore how Learnsignal's ACCA qualification support can help you reach membership efficiently — and keep your options open for pathways like this one.

ACCA's global mobility also extends well beyond Singapore. Whether you are considering moves to the Gulf, the UK, or across Asia-Pacific, read about ACCA in the UAE for another example of how the qualification travels.