About Examination & Student Registry (ESR)

The Institute of Certified Public Accountants of Singapore (ICPAS) is the Partner of the ICPAS / ACCA Joint Examination Scheme (JES). The JES has been successfully run by ICPAS and ACCA since 1983 and thousands of JES students have graduated and gone on to rewarding careers.

All nationals of Singapore or people residing in Singapore must register under the JES if they wish to undertake the ICPAS/ACCA qualification. Under the JES, students are eligible to take the following Singapore papers:

For ACCA :

Singapore Variant papers -

F4 Corporate and Business Law (SGP)
F6 Taxation (SGP)
P6 Advanced Taxation (SGP)

Singapore Adapted papers -

F3 Financial Accounting (SGP)
F7 Financial Reporting (SGP)
F8 Audit and Assurance (SGP)
P1 Professional Accountant (SGP)
P2 Corporate Reporting (SGP)
P4 Advanced Financial Management (SGP)
P7 Advanced Audit and Assurance (SGP)

For CAT

Singapore Variant paper -

T9 Preparing Taxation Computations (SGP)

Singapore Adapted papers -

T6 Drafting Financial Statements (SGP)
T8 Implementing Audit Procedures (SGP)

The Examination & Student Registry (ESR) Department is the primary contact office for the Joint Examination Scheme. The Department works closely with the ACCA U.K. and Singapore offices to make available student-centered services. The Institute's Training Director, Mr Evan Law, oversees the department which handles a wide and diverse range of activities listed below:

  1. ICPAS / ACCA Joint Examination Scheme
    • Joint administration of the applications of ICPAS/ACCA qualification
    • Provision of advisory services to ICPAS/ACCA JES students
    • Evaluation and Assessment of exemptions awarded to local qualifications
    • Facilitating the appointment of Singapore Panel of Examiners, Assessors and Inspectors for the JES
    • Ensuring the standards of the Singapore variant and adapted papers meet the requirements of the accounting profession as well as the admission criteria to ICPAS membership leading to CPA Singapore
    • Partner in organizing student events such as Student Orientation Programme and Graduation Ceremony
    • Joint supervision of the ACCA / ICPAS Student Society (AISS) with ACCA Singapore
    • Secretariat support to the ICPAS ACCA and Examination Committees
    • Conducting career talks to local educational institutions
  2. Association of Taxation Technicians Singapore (ATTS) Qualification
    • Administration of applications of ATTS qualification
    • Administration of ATTS examinations
    • Appointment of ATTS Panel of Examiners and Assessors
    • Development and review of ATTS syllabus
    • Organisation of member/student events such as ATTS Tax Forums and Annual Tea Reception
    • Publication of ATTS Tax Bulletin
    • Secretariat support to ATTS Committee
  3. Certified Accounting Technician (CAT) Full Membership
    • Administration of applications of CAT Membership
    • Publicity of CAT Membership
  4. Management of The ICPAS Library

We trust that this website will provide you with all the information you need to know on ACCA and ATTS qualifications, as well as CAT Full Membership.

If you have any suggestions as to how we can further improve our services, please do contact us.