To meet the educational standard, applicants must have academic Accounting qualifications at least comparable to a Singapore Bachelor Degree. This degree must have adequate coverage of 11 core curriculum areas in order to apply for ICPAS Professional Examination (ICPAS PE). Work experience will not be accepted in lieu of formal qualifications. The core curriculum areas are as follows:

i. Accounting Theory / Accounting System & Processes
ii. Financial Accounting
iii. Management or Cost accounting
iv. Finance or Financial Management
v. Audit
vi. Taxation
vii. Business Law
viii. Information System or Computer-based Information System
ix. Human Resource; Organisational Behaviour
x. Economics (Micro and Macro)
xi. Statistics or Quantitative or Research Methods

All the applications received by the closing date will be submitted to our ICPAS Board of Education and Examination (BOEE) for assessment. During assessment, various factors are taken into consideration including:

• University accreditation with ICPAS PE
• Fulfillment of 10 core subject areas (available in Online Assessment Application)
• Subjects and grades from past academic qualifications etc

• Full Acceptance*
  Applicants who fulfill all the criteria set by BOEE will be accepted as ICPAS Professional Examination (PE) candidates. They are required to attempt and pass the 5 compulsory PE modules within 5 years from the date of acceptance.

• Partial Acceptance
  Applicants who do not meet the minimum core subject requirements might be accepted as PE candidates. However, they would be required to attempt and pass the recommended qualifying subjects in addition to the 5 PE modules within 5 years from the date of acceptance.

  Applicants who are required to attempt the qualifying subjects will be informed to approach the ICPAS approved course providers to find out more information on course fees and registration procedures.

  Financial Accounting Subjects Requirement#
  In consideration of Financial Accounting subjects as the fundamental units for entry into ICPAS PE, all applicants are required to attempt and pass at least 2 Financial Accounting subjects at degree level.

  Applicants who have passed only 1 Financial Accounting subject at degree level are required to complete 1 additional Financial Accounting subject prior to sitting for the 5 compulsory ICPAS PE module examinations.

  Other Qualifying Subjects*
  Applicants, who are required to complete the appended qualifying subject, may attempt the qualifying subject(s) concurrently with the 5 PE modules.

  • Management Accounting
  • Finance
  • Business Law
  • Information System
  • Human Resource / Organisational Behaviour
  • Economics
  • Statistics

  * Subject to payment of candidate fee
  # Candidates are required to complete the Financial Accounting subject and payment of candidate fee prior to sitting for the ICPAS 5 PE module examinations.
  

• Rejection
  Applicants who do not meet the ICPAS PE assessment criteria will be rejected. The assessment application fee paid is non-refundable. The reason for rejection varies as it depends on the qualification background of the applicants. Unsuccessful applicants are then advised to seek other routes such as ICPAS / ACCA joint scheme.

  For enquiries on ICPAS / ACCA Joint scheme, please contact the ICPAS Examination & Student Registry at 6744 9865, email them at studentadmin@icpas.org.sg or visit http://esr.icpas.org.sg.