Singapore Chartered Accountant
Singapore CA Qualification (Foundation)
SINGAPORE CA Qualification Foundation Programme
To drive accountancy excellence in Singapore and to transform Singapore into a leading global
accountancy hub for the Asia-Pacific region, the Singapore Accountancy Commission (SAC)
launched the Singapore Chartered Accountant (CA) Qualification (formerly known as the Singapore
Qualification Programme or Singapore QP) as a globally-recognised, Singapore-branded, postuniversity professional accountancy qualification in 2013.
PROFESSIONAL PROGRAMME – 5 MODULES
CAPSTONE – 1 MODULE
TECHNICAL – 4 MODULES
FOUNDATION PROGRAMME - 6 MODULES
UP TO 5 EXEMPTIONS
DIRECT ENTRY
DEGREES
ACCREDITED
DEGREES
OTHER
DEGREES
(HOLDERS)
(HOLDERS /
UNDERGRADUATES)
(HOLDERS /
UNDERGRADUATES)
ENTRY POINT 2
ENTRY POINT 3
ENTRY POINT 1
NO EXEMPTIONS
ADVANCED
DIPLOMA IN
ACCOUNTANCY
(STUDENTS)
PRACTICAL EXPERIENCE
ETHICS AND PROFESSIONALISM
CHARTERED ACCOUNTANT OF SINGAPORE
ENTRY POINT 4
5 Steps to Embark on the CA Singapore Journey :
1.
2.
3.
4.
5.
Determine your entry point into the Singapore CA Qualification
Apply to be a Singapore CA Qualification Candidate
Complete the Singapore CA Qualification (Foundation Programme) if required
Seek employment with an Accredited Training Organisation (ATO)
Complete the Singapore CA Qualification (Professional Programme) in tandem with the
Practical Experience (3 years of relevant work experience)
Centre for Micro-Credentials
CMC@sim.edu.sg
The Singapore CA Qualification (Foundation) provides an alternative pathway into the Singapore
CA Qualification for Candidates who do not have an Accredited Accountancy Degree. The
Foundation Programme provides basic technical knowledge and skills for inquiry, abstract logical
thinking, critical analysis, appropriate communication, and personal and interpersonal skills
required for the accounting profession. These provide a base for further development during the
Singapore CA Qualification and Practical Experience.
Eligibility
Applicants with any of the following are eligible for the Foundation programme:

Accredited degrees

Non-accredited degrees

Undergraduates (with effect from 1 July 2017 onwards)

Local Polytechnic Diploma in Accountancy
Accredited degrees
The following SIM GE degree programmes are accredited :

University of London
- Bachelor of Science in Accounting and Finance
- Bachelor of Science in Banking and Finance

RMIT University
- Bachelor of Business (Accountancy) (including full-time and part-time programmes)
Module Exemptions are applicable for the above SIM GE degree programmes, subject to individual
eligibility. Please refer to SAC website (www.sac.gov.sg) or the following link for details on
exemptions University of London:
https://www.sac.gov.sg/sites/sac2017/files/UOL%20Module%20Exemption%20Guide%20-%202021.pdf
RMIT University:
https://www.sac.gov.sg/sites/sac2017/files/RMIT%20University%20Module%20Exemption%20Guide%20%202021.pdf
Foundation Modules






Principles of Financial Reporting
Advanced Financial Reporting
Accounting for Decision Making
Assurance
Financial Management
Singapore Taxation
Centre for Micro-Credentials
CMC@sim.edu.sg
Advanced Financial Reporting (AFF) & Assurance (ASF) Modules Structure
SIM GE has been accredited by the SAC as a Registered Learning Organisation (RLO) to conduct
Singapore CA Qualification (Foundation) Programme.
SIM GE provides tuition for the Foundation Programme on a modular basis. Two modules –
Advanced Financial Reporting (AFF), and Assurance (ASF) – will be offered in March-June
2022.
Students are expected to attend classes once or twice a week. Classes are generally held in the
evenings, 7pm – 10pm; and some Saturdays (day time sessions). Each lesson is three hours in
duration.
Module
Dates
- Advanced Financial Reporting (AFF)
- Assurance (ASF)
Revisions for Centralized Exam
2 March through 3 Jun 2022
Time
7.00pm – 10:00pm
(refer to full schedule on Pg 5)
30 May – 3 Jun 2022
7.00pm – 10:00pm
Total Contact Hours
48 (16 sessions)
SIM Mock Exam
End May 2022
SAC Centralised Examination
AFF 7 June 2022; ASF 9 June 2022
(SAC Exam enrolment deadline 31 March 2022)
Mode of Delivery
Classroom (In-person) approach includes:
 lectures
 tutorials
Assessment
 Mock Examinations
Programme Fees
Modules
Course Fee
Advanced Financial Reporting (AFF)
S$
513.60
Assurance (ASF)
S$
513.60
Fees are inclusive of prevailing GST (S$480.00 + S$33.60 (7% GST) = S$513.60).
Registration window : 28 January – 18 February 2022
Centre for Micro-Credentials
CMC@sim.edu.sg
How to Register (AFF or ASF Module)
To register, log on to SIMConnect > My Apps > Service Centre > Micro-Credentials > select drop
down box either Assurance or Advanced Financial Reptg.
Students registered to either/both module/s will receive confirmation of their respective modules’
prep course/s via email by end February 2022.
In the event of insufficient enrolment numbers to either/both module/s, SIM GE reserves the right
to cancel the course. Email notification will be sent to registered students, and a full course fee will
be refunded.
Singapore CA Qualification (Foundation) Centralized Examinations
Students attending the SIM preparatory course/s are to apply separately with the Singapore
Accountancy Commission (SAC) to be a Candidate as well as register for the Foundation module/s
Centralized Examination/s which you will be undertaking.
Details on Candidate application, Foundation Modules Centralized Examination registration, and
Module Exemption submission, can be found on SAC website. Go to www.sac.gov.sg -- select
Professional Development -- Foundation Programme -- Apply Now.
Please read through all other important details on Candidate application fees, Centralized
Examination registration fees, Module Exemption submission fees, and important dates, on the
SAC website.
Enquiries
Please contact the Centre for Micro-Credentials (CMC@sim.edu.sg) for queries relating to the AFF
and/or ASF modules.
Centre for Micro-Credentials
CMC@sim.edu.sg
Schedule of Lessons
Assurance (ASF)
Advanced Financial Reporting (AFF)
Lesson
No.
1
Dates
2022
2 Mar
Day
Time
Dates
2022
18 Mar
Day
Time
7 – 10pm
Lesson
No.
1
Wed
Fri
7 – 10pm
2
4 Mar
Fri
7 – 10pm
2
28 Mar
Mon
7 – 10pm
3
9 Mar
Wed
7 – 10pm
3
1 Apr
Fri
7 – 10pm
4
11 Mar
Fri
7 – 10pm
4
4 Apr
Mon
7 – 10pm
5
16 Mar
Wed
7 – 10pm
5
8 Apr
Fri
7 – 10pm
6
23 Mar
Wed
7 – 10pm
6
11 Apr
Mon
7 – 10pm
7
30 Mar
Wed
7 – 10pm
7
22 Apr
Fri
7 – 10pm
8
6 Apr
Wed
7 – 10pm
8
25 Apr
Mon
7 – 10pm
9
13 Apr
Wed
7 – 10pm
9
26 Apr
Tue
7 – 10pm
10
20 Apr
Wed
7 – 10pm
10
10 May
Tue
7 – 10pm
11
27 Apr
Wed
7 – 10pm
11
13 May
Fri
7 – 10pm
12
11 May
Wed
7 – 10pm
12
17 May
Tue
7 – 10pm
13
18 May
Wed
7 – 10pm
13
20 May
Fri
7 – 10pm
14
25 May
Wed
7 – 10pm
14
23 May
Mon
7 – 10pm
SIM Mock
Exam
26 May
Thu
1 – 4.15pm
SIM Mock
Exam
24 May
Tue
1 – 4.15pm
Revision
1 Jun
Wed
7 – 10pm
Revision
31 May
Tue
7 – 10pm
Revision
2 Jun
Thu
7 – 10pm
Revision
3 Jun
Fri
7 – 10pm
Centre for Micro-Credentials
CMC@sim.edu.sg