Assurance Module

Upon completion of the Assurance Module, Candidates will be able to analyse, exercise judgement, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments in Singapore and internationally. The Module addresses a wide variety of issues that a Chartered Accountant of Singapore may encounter. It develops the Candidates’ understanding of professional and ethical considerations as well as ensuring they have a broad understanding of the regulatory environment in Singapore.

The Module covers procedures in practice management, including quality control and the acceptance and retention of professional engagements; the audit of financial statements including planning, managing, evidence and review, as well as other assignments and reporting.

For more information, please see the handbook attached.

The Candidate Learning Pack (CLP) and Practice Workbook (PWB) where applicable will be provided by
SAC to candidates directly.

Applicants must satisfy both the Academic and Practical Requirements outlined below. 

ACADEMIC REQUIREMENTS

Applicants need to have either of the following:

1. Direct Entry Degree

Applicants must possess one of the following degrees for no more than 5 years commencing from the date of conferment.

• Nanyang Technological University
  • Bachelor of Accountancy
  • Master of Science in Accountancy (previously known as Master of Business Administration (Accountancy))
• National University of Singapore - Bachelor of Business Administration (Accountancy)
• Singapore Management University  - Bachelor of Accountancy
• Singapore University of Social Sciences - Bachelor of Accountancy (part-time included)
• Singapore Management University - Master of Professional Accounting
• Singapore Institute of Technology - Bachelor of Accountancy

Applicants who have had a direct entry degree for more than 5 years may have their working experience considered for direct admission on a case-by-case basis.

2. Accredited Degree or Other degree

Applicants must possess an accredited degree or other degree that is recognised by SAC and have completed the Singapore CA Qualification (Foundation) programme. For a list of universities or institutions recognised by the SAC, please click here. 

3. Final Year Undergraduates (with effect from November 2020)

Final-year Bachelor of Accountancy undergraduates from NUS, NTU, SMU, SIT and SUSS, and final year undergraduates from any discipline from all universities who have completed the Foundation Programme, do not need to graduate before signing up for the Professional Programme. They can do so as a final year undergraduate, and their one-time application fee of S$107 will be waived.

PRACTICAL REQUIREMENTS

To register, the applicant must be employed in an Accredited Training Organisation (ATO).The ATOs issue a Training Agreement and assign an Approved Mentor to their Candidates.