ISCA CPE Requirements: 120 Hours for Chartered Accountants (Singapore)

The Institute of Singapore Chartered Accountants (ISCA) calls it continuing professional education (CPE), and for a CA (Singapore) or FCA (Singapore) it asks for at least 120 CPE hours over a rolling three-year period, of which 60 must be verifiable, with a minimum of 20 verifiable hours each year including 2 hours of ethics. Other membership levels have lower totals. This guide sets out the numbers, the waiver and extension rules, how the compliance check works and what we could not confirm. For the route to the qualification, see our ACCA to CA (Singapore) pathway guide.

At a glance

The numbers by membership level

For CAs and FCAs the requirement is 120 CPE hours over a rolling three-year period, with 60 hours verifiable. A minimum of 20 verifiable hours, including 2 verifiable hours of ethics, must be completed each year. Alternatively, CAs can complete 6 verifiable ethics hours over the rolling three years. Associates and ISCA PBAs need 60 hours in total, 30 verifiable and 10 verifiable a year, and Affiliates and AAT (Singapore) members need 30 hours, 15 verifiable and 5 verifiable a year. Both of the lower tiers include 2 ethics hours a year.

How the rolling period works

ISCA says each rolling three-year period is the preceding three years from the year of renewal. So a renewal in 2027 looks back at 2024, 2025 and 2026. ISCA uses the same idea in its compliance check, where the 2026 check covers 1 January 2023 to 31 December 2025, which suggests calendar years. The example table on the requirements page is out of date, so rely on the rule, not the table.

Verifiable and non-verifiable hours

The remainder after the verifiable hours is non-verifiable learning, for example 60 hours out of 120 for a CA. The requirements page refers readers to a separate page explaining the difference, which we did not read, so check it for examples of what counts as verifiable.

Specialists and public accountants

CAs and FCAs with a specialisation credential need 8 verifiable hours a year in their area, and these count towards the CA requirement. CAs who are public accountants must also meet the CPE rules set by ACRA, the accounting regulator, so check both sets of rules.

Waivers, reductions and extensions

Members can apply for a waiver if they did no work of any professional or business nature for the whole CPE year, for example because of illness, caring duties, unemployment, a career break or retirement. A reduction is pro-rated for short breaks, maternity or paternity leave and semi-retirement. An extension of six months is available. Applications go through the eServices portal or by email to the CPE audit team, with documents to support the request.

The compliance check

ISCA monitors compliance by reviewing the annual declaration and auditing a sample of members. Selected members upload their CPE records and evidence through the eServices portal. Student members and members who joined by the experienced route are not subject to the audit. Outcomes are Compliant, Insufficient Hours or Non-Compliant. Members who fall short must give a written explanation and a remedial plan, and an extension of up to six months may be granted before a second audit.

Consequences

ISCA says non-compliance after the second audit may result in non-renewal of membership. Suspected false declarations may be referred to the Council or an Investigation Committee for professional misconduct, so declare accurately and keep your evidence.

What we could not confirm

The ISCA requirements page was last updated in December 2023, and the exemptions page in December 2022. The compliance-check page was updated in September 2026, and we found no change to the CPE rules in 2025 or 2026, but treat the requirement as current as published and confirm with ISCA. We could not confirm how the annual declaration is made or when it is due, whether overseas residents are treated differently, or the non-verifiable split in ISCA's own words. The advice to keep records for five years is a recommendation in the FAQs, not a rule.

Frequently asked questions

How many CPE hours do CAs (Singapore) need?

At least 120 hours over a rolling three-year period, with 60 verifiable and at least 20 verifiable hours each year.

How many ethics hours are required?

Two verifiable ethics hours each year, or alternatively 6 verifiable ethics hours over the rolling three years for CAs.

Can I get more time to finish my hours?

ISCA gives a default six-month extension, to 30 June of the renewal year, and members can apply for a waiver or reduction in some circumstances.

Does ISCA check CPE records?

Yes. It reviews annual declarations and audits a sample of members, who upload their records and evidence.

Do public accountants have extra rules?

Yes. CAs who are public accountants must also meet the CPE requirements of ACRA.

Finding courses that count

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. For comparison with other bodies, see CPD for accountants and CA ANZ CPD requirements.

Source: ISCA CPE requirements page (last updated 7 December 2023), CPE FAQs, CPE compliance check page (last updated 22 September 2026) and CPE exemptions page (isca.org.sg), checked October 2026.