ISCA SMP Learning Roadmap (ISCA SMP LRM) - FAQ

ISCA is committed to promoting lifelong learning and equipping the profession to be future-ready through continuous professional education.

With this in mind, the ISCA SMP LRM is developed to:

  • help audit professionals, with different levels of audit experience, better understand the different knowledge and skills required to carry out their roles and responsibilities in a proper manner; and  
  • equip them with the right skill sets by recommending relevant learning opportunities.

The following groups of personnel will find the ISCA SMP LRM useful:

1)   Public Accountants / HR professionals - to assist them in charting the training programmes of their audit staff to fulfill their professional development needs.

2)   Audit staff - to identify the necessary skills and competencies required for the external audit job function and assess the relevant learning opportunities to meet those needs.

Regardless of whether you are using the LRM for your own development or for your staff, it introduces a structured way for firms and auditors to identify competency gaps and address them with appropriate training recommendations.

The ISCA SMP LRM contains the core competencies relevant to audit professionals in SMPs.  It defines the skills and training needed for four proficiency levels - FoundationalIntermediate, Advanced and Expert.

Depending on where you are in your career and/or where you aspire to be in the future, the ISCA SMP LRM facilitates your understanding of the competencies at various points in your career and provides learning opportunities to develop those competencies.

1)    Identify your proficiency level and the expected competencies

The ISCA SMP LRM defines the competencies needed for four proficiency levels - FoundationalIntermediate, Advanced and Expert.

By identifying the proficiency level that you are currently at or aspire to be, you can better understand the skills and knowledge needed to perform competently in your job.

 2)   Enhance competencies through training

After identifying the competencies expected of your job role, you can address any competency gaps by attending the relevant training programmes recommended in the LRM.

Continuing development of professional competence and lifelong learning are critical to enable audit professionals to perform competently and stay relevant in their professional environment.

ISCA’s recommended CPE hours serve as a useful guide to SMPs in planning the learning and development programmes for their audit staff, as well as to audit professionals in determining the category of courses to attend.

To indicate your interest for a course, please perform the following steps:

1)    Login to ISCA eservices portal via

2)    Go to “Browse for CPE & Events” at the left navigation grid.

3)    At “CPE Training & Events” webpage, search for the course that you wish to attend.

You may search for the course using the categories under "Training" section at the left navigation grid. Alternatively, you may use the “Search” function at the right-hand corner of the CPE Training & Events webpage using the course code or keyword of the course title.

4)    Click into the relevant course to reach the course details webpage.

5)    At the course details webpage, click on the “Notify Me For Next Session” button.

 Once the next session is available and published, a one-time notification will be sent to your default email address.

About SMP Learning Roadmap

Recommended CPE Hours for Audit Professionals (Non-Public Accountants)

Learning Roadmap (SMP)