Chartered Accountants are regarded as a mark of excellence across all aspects of business. It is esteemed for the significance it holds and the rigorous training in attaining this distinguished designation.
The Singapore QP (SQP) provides the pathway to become Chartered Accountants of Singapore.
The Foundation Programme provides an alternate pathway into the Singapore QP, for Candidates who do not have an accredited accountancy degree.
The Foundation Programme of the Academic Base will develop in graduates the base technical knowledge and skills as well as capacities for inquiry, abstract logical thinking, critical analysis, appropriate communication, personal and interpersonal skills required by the accounting profession. These provide a base for further development during the Professional Programme and Practical Experience. Candidates will have to sit for the Singapore QP Foundation Programme centralised examinations conducted by the Singapore Accountancy Commission (SAC).
The Foundation Programme covers a set of six core syllabus areas:
- Principles of Financial Reporting (PFF);
- Advanced Financial Reporting (AFF);
- Accounting for Decision Making (ADF);
- Assurance (ASF);
- Financial Management (FMF); and
- Singapore Taxation (TXF).
Revision courses will also be conducted when the examination period to help students cope with the examinations.
Structure Self-Study Programme Study Text
Self study option is also available with the programme study text.
Our Professional Programme for SQP covers the following technical modules;
- Financial Reporting (FR)
- Assurance (AS)
- Taxation (TX)
- Business Value, Governance and Risk (BG)
1. Academic Requirements
The SQP builds on the strong foundation laid in the Academic Base.
To satisfy the requirements of the Academic Base, Candidates must either:
- Hold an Accredited Accountancy Degree with a five-year validity period commencing from the date of conferment;
- Hold an Accredited Degree with a five-year validity period commencing from the date of conferment and complete the enhanced Foundation Programme for Singapore QP;
- Hold a Non-Accredited Degree which must be recognised by the SAC as at least comparable to a three-year undergraduate degree using internationally recognised reference sources and complete the enhanced Foundation Programme for Singapore QP; or
- Complete the Singapore Accountancy Commission-Ngee Ann Polytechnic (SAC-NP) Advanced Diploma in Accountancy.
2. Practical Requirements
Besides the Professional Programme, Practical Experience is also another key component of the SQP. It enables Candidates to acquire and manifest the requisite professional knowledge, skills, judgement, attitudes and behaviours required of a Chartered Accountant of Singapore.
Intrinsic in the SQP framework is the acquisition of a suite of competences in the pathway to becoming a Chartered Accountant of Singapore.
To attain the Chartered Accountant of Singapore designation, Candidates will have to complete 3 years of relevant practical work experience, under the supervision of an Approved Mentor, and with a Training Agreement at an Accredited Training Organisation (ATO).
Please download the form here. If your application is successful, you will receive a notification email that will demonstrate your eligibility to enrol in the Foundation Programme.
If your degree is not accredited for direct entry to the Professional Programme component of the Singapore QP but is comparable to a three-year undergraduate degree, you must complete the Foundation Programme in order to embark on the Professional Programme.
The assessment fee is $160.50 (GST inclusive) and is non-refundable.
4. Exemptions from SAC
• Students applying for exemptions from the Foundation Programme will be required to provide the SAC with relevant course outlines as evidence of knowledge and skills acquired in the core areas of the Academic Base.
• Students will need to produce a Notification of Acceptance email printout from the SAC when enrolling for the Foundation Programme.
• The exemption(s) granted by the SAC is/are only valid for 5 years from the date of the Notification of Acceptance email. Students will need to re-apply to the SAC for exemptions after the exemption period has lapsed.
• Students who fail to produce the required Notification of Acceptance email printout:
» Must attend the entire Foundation Programme if they produce a Notification of Acceptance email printout from the SAC.
» Will not be allowed to attend the Foundation Programme if they are unable to produce the a Notification of Acceptance email printout from the SAC
For more information, please visit here.
- Download the Singapore QP Course Syllabus Handbook
- Download the Singapore QP Professional Programme Enrolment Form
SQP Professional Revision October Intake
Class Option (16 classroom hours)
|Course Fees (S$)||Resit Fees (S$)|
|Business Value, Governance & Risk||$800.00||$640.00|
Class, Mock Exam and Review Option
(16 classroom hours, take home Mock Exam with solutions and 2 hours Mock Review)
|Course Fees (S$)||Resit Fees (S$)|
|Business Value, Governance & Risk||$875.00||$700.00|
Class, Invigilated Mock Exam, Marking and Review Option
(16 classroom hours, invigilated Exam, marking of mock exam, mock solutions and and 2 hours Mock Review)
|Course Fees (S$)||Resit Fees (S$)|
|Business Value, Governance & Risk||$910.00||$700.00|
All prices listed are inclusive of GST.
Fee Protection Scheme (FPS) / Medical Insurance Coverage
Kaplan Financial has put in place requirements which include Fee Protection Scheme (FPS) and Medical Insurance Coverage under the EduTrust Certification Scheme regulated by the Council of Private Education.
For more information, please visit www.cpe.gov.sg
FPS (Paid for by Kaplan Learning Institute & Applicable to Foundation Programme for Singapore QP)
FPS is applicable to ALL students (regardless of nationality and the type of passes, i.e. dependent’s pass, student’s pass, work permit etc). It is mandatory for all students to apply for FPS and sign a student contract when they enrol for courses with any Private Education Institution (PEI) with EduTrust Certification.
Insurance premium is computed at 0.45% of the fee payable plus 7% GST capped at minimum insurance premium of S$8.56. FPS premium is based on a fixed rate of the course fees and payable upon enrolment per intake.
Medical Insurance Coverage (Applicable to Foundation Programme for Singapore QP)
It is compulsory for ALL students to have medical insurance coverage for hospitalization and related medical treatment for the entire course duration. There are exemptions for Singaporeans and Permanent Residents if they are covered by their own medical insurance plan. However, if local students wish to opt in for medical insurance, their Insurance Premium will be $46.05(inclusive of 7% GST).
CPE has mandated that students who opt out must produce their medical insurance policy for verification by the PEI. KLI will only exempt students who submit a copy of their medical insurance policy for opting out.
Please download the following medical insurance guideline documents:
- Kaplan Learning Institute Benefits Schedule GHS Plan 1-$30K + GPA
- Private Education Institution Combined Claim Form
- EduTrust Group Hospitalisation and Surgical Insurance Product Summary FAQs
- EduTrust Group Personal Accident Insurance Product Summary & FAQ
- Guide to Health Insurance