Preparatory Course for Singapore Qualification Programme - Professional Programme – Assurance
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. 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.
- Legal and professional framework
- Considerations for the professional accountant
- Practice Management
- Performing the audit
- Other assignments
- Current issues and developments
No assessment or certificate is involved in this course. Students may sit an external examination conducted by Singapore Accountancy Commission (SAC) after the course.
This course is ideal for the working adults who would like to gain knowledge in the area to prepare themselves for the external examination.
All applicants must satisfy the requirements of the Academic Base of the Singapore QP before they can embark on the Professional Programme. To satisfy the requirements of the Academic Base, applicants must either:
- Hold an accredited accountancy degree; or
To enrol directly into the Professional Programme, applicants must possess one of the following accredited degrees in accountancy:
- Bachelor of Accountancy from the Nanyang Technological University;
- Bachelor of Business Administration (Accountancy) from the National University of Singapore;
- Bachelor of Accountancy from the Singapore Management University;
- Bachelor of Accountancy from the UniSIM University (part-time);
- Master of Professional Accounting from the Singapore Management University; or
- Master of Science in Accountancy from the Nanyang Technological University (previously known as Master of Business Administration (Accountancy))*.
* Graduates of the NTU Master of Business Administration (Accountancy) programme are allowed to enrol directly into the Professional Programme.
The original and a certified true copy of the degree and transcript must be submitted at the time of enrolment into the Singapore QP.
These degrees are also recognised for the purpose of registering public accountants under the Accountants Act (Cap. 2).
For more information regarding the Foundation Programme, please click here. Hold a recognised degree that is comparable to a 3-year undergraduate degree and complete the Foundation Programme for Singapore QP.
To find out more about the Foundation Programme application procedures, please click here.
To register in the Programme, applicants must be employed with an Accredited Training Organisation (ATO) which issues a Training Agreement and assigns an Approved Mentor to their Candidates.
For more information on the introduction of SAC/SQP, please see here.
Students will be given a set of the learning pack by SAC.