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Learning Roadmap (SMP)
The ISCA SMP Learning Roadmap (ISCA SMP LRM) comprises a series of competencies which prescribe the skill sets and the related learning needs required by the various levels of audit professionals in SMPs, based on their experiences. These skills and competencies can be broadly categorised into two main groups - Technical and Generic. ISCA SMP LRM defines the skills and training needed for four proficiency levels - Foundational, Intermediate, Advanced and Expert.
Depending on where you are in your career and/or where you aspire to be in the future, the Roadmap facilitates your understanding of the competencies at various points in your career and provides learning opportunities to develop those competencies.
Technical Skills & Competencies (TSC)
Technical Skills & Competencies (TSC)
1. Audit
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Use applicable auditing and assurance standards to carry out auditing and assurance activities | ||||||
| Practical Audit Workshop – Audit Working Paper | PAW004 | 52.5 | 🟢 | 🟢 | ||
| Practical Audit Workshop – Supervisory and Review | PAW003 | 30 | 🟢 | 🟢 | ||
| ISCA Audit Manual for Standalone Entities (AMSE) - Practical Application and Challenges | ADT136A | 14 | 🟢 | 🟢 | 🟢 | 🟢 |
| ISCA Audit Manual for Standalone Entities (AMSE): An Introduction to the Methodology for Experienced Hires | ADT138 | 7 | 🟢 | 🟢 | 🟢 | |
| AMSE: Onboarding and Induction to Audit Environment in Singapore | ADT171AFv | 14 | 🟢 | 🟢 | 🟢 | |
| Mid-Year Technical Update for Auditors | ADT180v | 7 | 🟢 | 🟢 | ||
| Year End Technical Update for Auditors | ADT181v | 7 | 🟢 | 🟢 | ||
| Overview of Essential Singapore Standards on Auditing | ADT128v | 14 | 🟢 | 🟢 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Develop engagement plans which describe the nature, timing and extent of planned engagement procedures Perform assessments of risks, including fraud risks, through understanding the client’s business | ||||||
| An Overview of Audit Planning | ADT042v | 3.5 | 🟢 | 🟢 | ||
| Understanding the Audit Client and Risk Assessment | ADT025v | 7 | 🟢 | 🟢 | ||
| What Audit Managers and Partners Should Watch Out For in Risk Assessment | ADT068A | 7 | 🟢 | 🟢 | ||
| ISCA Audit Manual for Standalone Entities (AMSE): A Focus on Planning using Case Studies | ADT137 | 7 | 🟢 | 🟢 | 🟢 | |
| Auditors' Consideration of Client Internal Controls | ADT039 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Perform procedures involved prior to expressing an opinion | ||||||
| Types of Audit Report | ADT030 (classroom) ADT030v (virtual) | 3.5 | 🟢 | 🟢 | 🟢 | |
| Audit Communication (Management Representation Letters, Management Letters and Internal Control Deficiencies) | ADT045 (classroom) ADT045v (virtual) | 3.5 | 🟢 | 🟢 | 🟢 | |
| Audit Communication: Effective Management Letters (Case Study Approach) | ADT154 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Evaluation of Subsequent Events, Contingent Liabilities, and the Going Concern Assumption | ADT051 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Audit Completion Procedures | ADT145 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Set up quality control procedures for an assurance engagement | ||||||
| Key Findings from ACRA’s Recent PMP Reports: Addressing the Deficiencies and Meeting Audit Objectives | ADT175 | 7 | 🟢 | 🟢 | 🟢 | |
| Common PMP Findings and Practical Ways to Address Them | ADT179 (classroom) ADT179v (virtual) | 3.5 | 🟢 | 🟢 | ||
| Audit Quality Control, SSQC 1 for SMPs | ADT131 | 7 | 🟢 | 🟢 | ||
| Quality Management 2-Day Workshop | QA072 | 14 | 🟢 | 🟢 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Assess evidence to make informed decisions about the appropriate course of action | ||||||
| Fraud Considerations in an Audit | ADT035 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Professional Judgment and Ethics | E124v | 3.5 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Other relevant and special interest topics | ||||||
| Audit of Internal Control under SOX and PCAOB requirements | ADT133v | 7 | 🟢 | 🟢 | 🟢 | |
| Audit of Charities | ADT157 (classroom)
ADT157v (virtual) | 7 | 🟢 | 🟢 | 🟢 | |
| Audit of Non-Profit Entities | ADT132v | 7 | 🟢 | 🟢 | 🟢 | |
| Audit of Statutory Boards and Government-linked companies | ADT127 | 7 | 🟢 | 🟢 | 🟢 | |
| Audit of Government Grants under SB-FRS/FRS 20 and its related Interpretations and Guidance | ADT139v | 3.5 | 🟢 | 🟢 | 🟢 | |
| Interpretations of Singapore Standards on Assurance Engagements (SSAEs), Review Engagements (SSREs), Related Services (SSRSs), Audit Guidance Statements (AGSs), Statement of Auditing Practice (SAPs) and Singapore Auditing Practice Notes (SAPNs) | ADT142v | 7 | 🟢 | 🟢 | ||
| Forensic Auditing | ADT043v | 7 | 🟢 | 🟢 | ||
2. Corporate Reporting
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Review financial statements in accordance with the applicable frameworks and regulatory requirements | ||||||
| Financial Statements: Presentation and Disclosures | A082 | 7 | 🟢 | 🟢 | 🟢 | |
| Findings from ACRA Financial Reporting Surveillance Programme ("FRSP') & Observations | TECH068 | 2 | 🟢 | 🟢 | ||
| Financial Reporting in volatile environments: Accounting implication arising from COVID-19 | A262v | 3.5 | 🟢 | 🟢 | ||
3. Professional Values & Ethics
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Resolve ethical conflicts in compliance with the relevant principles and processes | ||||||
| Ethical Dilemmas & Decision Making (e-learning) | E011i | 1.5 | 🟢 | 🟢 | 🟢 | |
| Framework for resolving Ethical Issues and Conflicts | E072v | 3.5 | 🟢 | 🟢 | 🟢 | |
| Ethical Issues for Accountants: Reducing Potential Ethical Breaches | E064v | 3.5 | 🟢 | 🟢 | ||
| The Ethics challenge: Prospects and Proposals for promoting professional integrity | E073v | 3.5 | 🟢 | 🟢 | ||
| Business Ethics - Real World Applications - Recommended Solutions | E135v | 7 | 🟢 | 🟢 | ||
| Resolving Ethical Conflicts by Understanding Your Personality & Decision-Making Style through MBTI ® | E116v | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Business Ethics: Mitigating Ethical Conflicts through the Application of the Enneagram | E128v | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
4. Governance and Risk Management
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Evaluate and improve governance practices in the organisation | ||||||
| Speaking Up, Raising Concerns & Whistleblowing (e-learning) | E012i | 2 | 🟢 | 🟢 | 🟢 | 🟢 |
| Ethical Whistle Blowing: Is it my Responsibility to Report? | E118v | 3.5 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Evaluate organisation’s potential for occurrence of fraud and develop fraud risk awareness throughout the organisation | ||||||
| Ethics & Professionalism: Case Studies For Accountants & Auditors | E126 | 7 | 🟢 | 🟢 | 🟢 | |
| The Ethics Challenge: Ways to manage and What to watch out for | E068v | 7 | 🟢 | 🟢 | 🟢 | |
| Accounting Ethics: The 36 Red Flags and Detecting Accounting Gimmicks and Fraud | E095v | 14 | 🟢 | 🟢 | 🟢 | 🟢 |
| Accounting Ethics: Understanding & Detecting Creative Accounting Practices | E061v | 14 | 🟢 | 🟢 | 🟢 | 🟢 |
5. Business Law and Regulations
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Respond to the changes in business laws and regulations | ||||||
| Amendments to the Singapore Companies Act | LS033 | 3.5 | 🟢 | 🟢 | 🟢 | |
| Understanding Leases & Tenancy Agreements from the Legal Perspective | LS030v | 7 | 🟢 | 🟢 | ||
6. Information Technology
| Course Title | Course Code | CPE Hours |
| Apply data extraction and analysis to analyse and evaluate financial and non-financial information | ||
| Big Data Analysis | ||
| Business Analytics for Strategic and Organizational Performance (Live Webinar) | DGT010v | 7 |
| Work with Data & Generate Data Driven Insights using Advanced Data Analytics (Live Webinar) | IT088v | 14 |
| Data Dashboards for Better Decision-Making (Live Webinar) | DGT044v | 14 |
| Data Management & Analysis in Excel Using SQL (Live Webinar) | IT022Cv | 14 |
| Business Analysis and Planning: Using Excel What-If Analysis (Live Webinar) | IT023Cv | 7 |
| A hands-on approach towards Data Analytics (for Accountants and Analysts)(Live Webinar) | DGT039v | 14 |
| Data Analytics Made Easy (E-Learning) | DGT003i | 1 |
| Automation | ||
| Robotic Process Automation (RPA) for Auditors | DGT040 | 14 |
| Visualisation and Storytelling | ||
| Interactive Dashboard: Designing Visually Appealing Reports (Live Webinar) | IT027Cv | 14 |
| Effective Data Visualisation and Communication | DGT064 | 7 |
| Course Title | Course Code | CPE Hours |
| Develop awareness of cyber security threats | ||
| Cybersecurity Risk - What it means to Auditors | DGT018 | 3.5 |
| Steps to Develop an Effective Cyber Security Strategy | DGT050v | 3.5 |
| Cyber Forensics and Cybersecurity for Decision Makers | DGT008 | 7 |
| Course Title | Course Code | CPE Hours |
| Implement auditing software systems in the organisation | ||
| Caseware Audit Singapore Training | SMP002 | 13.75 |
7. Taxation
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Assess tax implications of changes in tax laws | ||||||
| ISCA Budget Update 2021 (Recorded Webinar) | TAX2021i | 2.5 | 🟢 | 🟢 | 🟢 | 🟢 |
| Updates and Changes in Income Tax | TAX084v | 7 | 🟢 | 🟢 | 🟢 | |
| Corporate Tax: Annual Updates for 2021 | TAX088Iv | 7 | 🟢 | 🟢 | ||
| Year End Corporate Tax Updates and Corporate Tax Planning Workshop | TAX014Hv | 7 | 🟢 | 🟢 | ||
| Withholding Tax - Fundamentals that Accountants Need to Know! | TAX247v | 3.5 | 🟢 | 🟢 | ||
| GST on Reverse Charge | TAX255 | 3.5 | 🟢 | 🟢 | 🟢 | |
| GST: "The Knowledge Principle" - additional condition for input tax claims from 1 January 2021 | TAX265v | 3.5 | 🟢 | 🟢 | ||
8. Business Relations and Transformation
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Establish and manage internal and external relationships to achieve organisational goals | ||||||
| Conflict Resolution Skills | MP038 | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Manage changes and developments within teams and organisation | ||||||
| Leading and Managing Change | MP107v | 7 | 🟢 | 🟢 | 🟢 | |
9. Project Management
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Implement projects in accordance with project plans and deliverables, and monitoring and controlling processes performed to influence project outcomes | ||||||
| Effective Engagement Management for Accounting Firms | MP159v | 7 | 🟢 | 🟢 | ||
Generic Skills & Competencies (GSC)
Generic Skills & Competencies (GSC)
Leadership and Professional Development
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Convey and exchange thoughts, ideas and information effectively through various mediums and approaches | ||||||
| Negotiation & Communication Skill | ||||||
| Strategies of Effective Client Interviews for Auditors | MP167 | 7 | 🟢 | 🟢 | ||
| WSQ Apply Basic Negotiation Skills and Techniques | WD002* | 8 | 🟢 | 🟢 | 🟢 | 🟢 |
| WSQ Lead Workplace Communication and Engagement | WD005* | 16 | 🟢 | 🟢 | ||
| Communication techniques to handle difficult people | MP034A | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Influence Skill | ||||||
| Positive Influence At Work - The Art Of Getting What You Want At The Workplace | MP041 | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Written Communication skill | ||||||
| Writing impactful business correspondence and reports | MP110 | 7 | 🟢 | 🟢 | 🟢 | |
| Professional Business Writing that Gets You Results | MP133 | 14 | 🟢 | 🟢 | 🟢 | |
| Presentation skill | ||||||
| Presentation Skills - Bring the Numbers Alive! | MP157v | 7 | 🟢 | 🟢 | ||
| Presentation Skills – Present like a professional | MP155 | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Adopt a fresh perspective to combine ideas or information in new ways and make connections between seemingly unrelated fields to create new ideas and applications | ||||||
| Light Up your Bulb! Creative Thinking Skills for Accountants | MP062A | 14 | 🟢 | 🟢 | 🟢 | 🟢 |
| Unleash the Potential of Creative Thinking | MP166 | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Becoming a Creative Accountant: Analytical and Creative Problem Solving | MP057 | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Help others to learn and develop their capabilities to enhance their performance and achieve personal or professional goals | ||||||
| Coaching for Performance Improvement | MP031v | 7 | 🟢 | 🟢 | 🟢 | |
| Coaching and Mentoring Skills for Managers | MP043 | 7 | 🟢 | 🟢 | ||
| Supervisor's Essential Journey | MP101 | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Manage relationships efficiently and communicate with others effectively to achieve mutual consensus and outcomes | ||||||
| EQ Skills for Success @ Work | MP028 | 7 | 🟢 | 🟢 | 🟢 | 🟢 |
| Build Relationships & Manage Difficult Situations at Work | MP132v | 14 | 🟢 | 🟢 | 🟢 | |
| Strategies for Personal Excellence @ Work | MP136 | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Lead others to achieve objectives in the most effective way; Provide an inclusive workplace that cultivates workplace relationships and teamwork, and foster the development of others | ||||||
| Leadership Development Program for Managers: Lead With Impact By Enacting Transformational Behavioral Traits | MP139 | 14 | 🟢 | |||
| Accountancy Future Leaders Programme | AFLP | Refer programme website | 🟢 | 🟢 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Seek out opportunities to enhance one’s knowledge and skills; Access and acquire new knowledge and skills actively for continual learning | ||||||
| Buzan Sharpen your Memory | MP096E* | 7 | 🟢 | 🟢 | 🟢 | |
| Effective Brain Smart Skills For Workplace Productivity | MP097E* | 14 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Generate feasible and efficient solutions to solve problems and capitalise on new opportunities | ||||||
| Becoming a Creative Accountant: Analytical and Creative Problem Solving | MP057 | 7 | 🟢 | 🟢 | 🟢 | |
| WSQ Display Critical Thinking and Analytical Skills | WD001* | 16 | 🟢 | 🟢 | 🟢 | |
| WSQ Solve Problems and Make Decisions at Managerial Level | WD006* | 16 | 🟢 | 🟢 | ||
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Efficient and effective deployment and allocation of resources when and where they are needed; Include planning, allocating and scheduling of resources to tasks, which typically include manpower, machines, money and materials | ||||||
| Effective Time Management for Productivity | MP002A | 7 | 🟢 | 🟢 | 🟢 | |
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Understanding of concepts across multiple disciplines, with the capacity to synthesise the knowledge and insights to guide decisions and foster cooperation | ||||||
| Fundamental Art of War Thinking for Auditors & Accountants | MP105 | 7 | 🟢 | 🟢 | ||
ISCA Seminar / Conference
ISCA Seminar / Conference
| Course Title | Course Code | CPE Hours | Proficiency Level | |||
| FDN | INT | ADV | EXP | |||
| Seminar / Conference | ||||||
| ISCA Budget Update 2021 | TAX2021v | 3 | 🟢 | 🟢 | 🟢 | 🟢 |
| Practitioners Conference 2021 - At the Lead of Change | PC2021 | 5 | 🟢 | 🟢 | ||
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About SMP Learning Roadmap
Recommended CPE Hours for Audit Professionals (Non-Public Accountants)
