Nationality Gender Highest Qualification Availability Email Contact Career History Preferred Job Level Preferred Role for next job
Singapore Citizen Male Bachelor (University) 1-Month Notice Senior Executive,Middle Management
Singapore Citizen Male Bachelor (University) 1-Month Notice Senior Executive,Manager,Middle Management
Myanmar citizen Male Post-Graduate (Masters and above) 1-Month Notice Senior Executive Financial accounting
Singapore Citizen Male Bachelor (University) 1-Month Notice Manager,Middle Management Financial accounting,Management accounting / FP&A,Corporate finance
Singapore Permanent Resident Male Post-Graduate (Masters and above) 1-Month Notice Manager
Singapore Citizen Male Bachelor (University) 2-months Notice Manager
Singapore Citizen Female Bachelor (University) Immediate Middle Management,Senior Management Professional services,Financial accounting,Management accounting / FP&A,Corporate finance
Singapore Citizen Female Post-Graduate (Masters and above) 1-Month Notice Manager,Middle Management,Senior Management

Associate Pathway

You are eligible to apply for Associate (ISCA) membership if you have a recognised accounting degree or an equivalent professional accounting qualification. The official designation of Associate members is "Associate (ISCA)".

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Direct Entry Degrees

Accounting degrees listed by the Singapore Accountancy Commission as appropriate for direct entry to the Professional Programme of the Singapore CA Qualification

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Other Accounting Degrees*

Accounting degrees recognised by the Institute

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Other Accounting Qualifications*

Professional accountancy qualifications recognised by the Institute

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Singapore CA Qualification (SCAQ)

Candidates who have completed the SCAQ Foundation Programme and Candidates of the SCAQ Professional Programme

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*Domicile requirements for overseas applicants: Applicants must be residing in Singapore with at least 6 months of relevant local work experience at the time of application. Relevant work experience includes accounting and/or finance functions in any sector or industry

How to Apply

Create an account on the ISCA eServices portal

Fill up the online application form

Upload a copy of the following supporting documents:

  • Singapore NRIC/Passport (for foreigners)
  • Degree/Professional Qualification Certificate
  • Degree/Professional Qualification Transcript
  • Character Reference Form
    • First referee: CA (Singapore) or full member of a recognised accountancy body
    • Second referee: Present Employer (immediate past employer if employed with current employer for less than 6 months)
  • Deed Poll (if applicable)

Payment and application submission.

We will notify you of the outcome within 8 to 10 weeks upon submission of all necessary supporting documents and payment.

Additional information:

  1. Certified True Copies (CTC) - Applicants who are not working with firms registered under the Accredited Training Organisation need to submit CTC supporting documents, signed off by a CA (Singapore) or a member of a recognised professional body

  2. Reclassification to CA (Singapore) via the Transitional Arrangements - You must be approved as an Associate (ISCA) by 31 December 2018 and satisfy the conditions of the Transitional Arrangements for reclassification to CA (Singapore) within the specific timelines applicable to you

Mandatory Completion of ISCA Professional Ethics Courses

New Associate (ISCA) are required to complete the ISCA Professional Ethics Courses (e-learning) within the first year of admission to membership. Those who have completed the ISCA Pre-Admission Course, or will be completing the Singapore CA Qualification (SCAQ) Programme or ISCA Professional Business Accountant (PBA) Programme may be exempted.

ISCA Professional Ethics Courses:

* E006i: Ethics for Associate (ISCA) has been phased out in May 2021, and replaced with the above two courses. New Associate (ISCA) will need to complete both E014i and E008i.


The CPE hours from the ISCA Professional Ethics Courses can be counted towards meeting the CPE requirements in the next calendar year (second year as an Associate).

The e-learning courses will be valid for 6 months from the date of registration. No further extensions or refunds will be allowed.


 Application submitted before 1 MayApplication submitted between 1 May and mid-NovApplication submitted after mid-Nov
Admission Fee


(Waived for Singapore CA Qualification Candidates)

Annual Subscription FeeS$214S$107S$214
(Waived for Singapore CA Qualification Candidates)

Fees are inclusive of GST

  1. The application fee is non-refundable regardless of the outcome of the application or if the application is withdrawn after submission 
  2. For more information on the Membership Fee Structure, click here

Frequently Asked Questions

Associate (ISCA) will enjoy the affiliation and a sense of belonging to an established accountancy body. The membership will enable you to gain access to professional development resources, get discounts on Continuing Professional Education (CPE) or conferences, and enjoy networking and career opportunities.  Such support will enhance your career development, keeping you abreast of the latest accounting standards and business developments that is deemed crucial to all employers of their accounting and finance professionals.

As an Associate (ISCA), you will be able to:

• Receive employers’ recognition as a credible accountancy professional adhering to the ISCA Code of Professional Conduct and Ethics.
• Leverage the Associate (ISCA) designation as a member of an established accountancy body.
• Develop your knowledge and enhance your skills with numerous courses and events.
• Capitalise on ISCA's technical guidance, latest news and developments, and useful resources.
• Broaden your network by connecting with over 32,000 like-minded members.
Fill up the details of your two character referees in the online application form. Once the details are keyed in, you will see an option for you to ‘Preview and Print” the character reference form at the bottom of the page. You may print the form and get your character referees to sign on the form. Upload the completed form with the rest of your supporting documents in the ‘document upload’ section. 
As the national professional accountancy body, ISCA strives to be inclusive by creating more pathways for individuals to enter the accountancy profession. By expanding the admission criteria for Associate (ISCA), more accounting professionals can be affiliated with ISCA and be supported in their professional development before they attain the full qualification of CA (Singapore). As they represent a valuable talent pool contributing to the Singapore accountancy profession, it is important to ensure that these aspiring accountants belong to a professional body that upholds professional and ethical standards.
To apply as Associate (ISCA), Singapore CA Qualification (formerly known as the Singapore Qualification Programme) candidates will need to submit an application online. Please refer to Associate Pathway page for more information.

CPE is applicable to Associate members with effect from 1 January 2017. For Associates (ISCA), at least 60 CPE hours over a rolling three-year period, of which 30 hours must be verifiable. A minimum of 10 verifiable hours, including 2 verifiable hours of ethics, must be completed each year.

Members who hold a specialisation credential (e.g. ISCA Financial Forensic Professional Credential) have to complete a minimum of 8 verifiable hours relevant to their specialised areas each year, which can be counted towards fulfilling  the CPE requirements of an Associate (ISCA).

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Accredited degrees in accountancy are degrees that are approved and listed by the Singapore Accountancy Commission as appropriate for direct entry to the Singapore CA Qualification. Recognised accounting degrees are degrees that are recognised for admission as Associate (ISCA). Recognition does not have equal status to accreditation as there is no formal evaluation on the quality of the university. Recognition is an approach to place reliance on the internal quality assurance of the university which has been accredited by the local government or other locally recognised accreditation bodies. 

A certificate will be issued free-of-charge once your membership is approved. An email will be sent to you once your certificate is ready for collection.

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Contact the Members Services Centre at or 6597 5533, and we will assess your accounting degree. Assessment will be on a case-by-case basis.

Alternatively, candidates can complete the Foundation level of the Singapore CA Qualification Programme to fulfil the Associate (ISCA) admission requirements.