Upon completion of the Assurance Module, Candidates will be able to analyse, exercise judgment, 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. Learn more.
The module addresses risk management as a key factor in governance and strategy. It develops skills from previous studies in asset valuation in the context of wider considerations of capital investment appraisal, including strategic investment decisions, taking into account underlying financial risk management concepts for effective and responsible decision making. Learn more.
Upon completion of the Financial Reporting module, Candidates will be able to demonstrate knowledge and apply the Singapore Financial Reporting Standards (SFRS) to produce a complete set of financial statements for an entity. They will also be able to explain and advise on the application of the SFRS, demonstrating appropriate professional judgment in the process. Learn more.
Candidates should also be able to appreciate tax planning opportunities under domestic taxation laws. Candidates will also be expected to understand international taxation and comparative tax treatments for financial risk management considerations, though not in a tax planning or advisory role. Learn more.