Professional Programme

Frequently Asked Questions (FAQs)

Q: How do I achieve the Practical Experience?
A: Candidates must be employed by an Accredited Training Organisation (ATO) with the Training
Agreement and achieve the following:
i. A minimum of 450 days (3 years) Practical Experience;
ii. A minimum of 5 days professional pro bono work over this period; and
iii. 9 Generic Competences and 4 of the 15 Technical Competences elements (including 1
element of Financial Reporting).
For description of the competences, please download the Candidate Guide to Practical Experience.

Q: Who are the ATOs?

A: Please click here for the most updated list of ATOs.

Q: Who is a Training Principal?

A: A Training Principal is a person in an ATO who has the overall responsibility for supervising your
training for the Singapore QP and confirms to the SAC that you have attained the required
standards. The Training Principal is also responsible for registering your Training Agreement with
the SAC and signing off your Record of Practical Experience and Competence (RPEC).

Q: Who is an Approved Mentor?

A: An Approved Mentor is a qualified and professional accountant chosen by your ATO to supervise
and support you throughout your Practical Experience. Your Approved Mentor will help you
understand the Practical Experience requirements and work with you to gain the relevant
experience to satisfy the requirements of the Singapore QP.
To change an Approved Mentor, Candidate needs to notify ISCA at SingaporeQP_ato@isca.org.sg
within 1 month after he/she has changed the Approved Mentor by providing the following
information:

Candidates full name and NRIC;

The Mentoring Start Date and Mentoring End Date of the current mentorship; and
Full name, email address and company name of the candidates new Approved Mentor.
Please note that the new mentor needs to be registered as an Approved Mentor with
SAC/ISCA. For clarification, contact ISCA at SingaporeQP_ato@isca.org.sg.

Q: Can I change my ATO while doing the Singapore QP?

A: Yes, but you can only do so once during the 3-year period of completing the Singapore QP.
Application for subsequent changes will be assessed on a case-by-case basis.
Candidate needs to notify ISCA at SingaporeQP_ato@isca.org.sg within 1 month after he/she has
left the current ATO by providing the following information:

Candidates full name and NRIC;

The full name of the existing ATO;
The date (DD/MM/YYYY) that the Candidate left the ATO; and
Attach a scanned copy of Candidates RPEC that contains his/her working experience
with the existing ATO. Please ensure the RPEC has been properly signed off by the
mentor and Training Principal in the existing ATO.

Once
the
Candidate
is
employed
by
a
new
ATO,
please
contact
SingaporeQP_ato@isca.org.sg as soon as the following information is available:

ISCA

at

The full name of the new ATO;

The full name and email address of the new Approved Mentor (please note that the new
mentor needs to be registered as an Approved Mentor with SAC/ISCA); and
Mail a certified true copy of your new Training Agreement issued by your new ATO to:

ATO Accreditation Team

Institute of Singapore Chartered Accountants
111 Somerset Road, TripleOne Somerset
#07-05
Singapore 238164
Please note that failure to notify SAC/ISCA by stipulated deadlines may affect the accuracy and
integrity of your Practical Experience records with SAC/ISCA.

Q: Does my current working experience count when I am taking the Foundation

Programme?
A: If you have gained relevant work experience that has enabled you to develop relevant
knowledge and skills, you can seek your Training Principals support to recognise it as a prior work
experience. This includes work experience gained while the Candidate is doing the Foundation
Programme. This could result in a reduction in the length of your Training Agreement.
The maximum reduction to your Training Agreement is:
i. 12 months if the experience was for a minimum of 4 months (50 days) and your
previous employer is currently an ATO and you were supervised by someone who is an
Approved Mentor now; or
ii. 6 months if the experience was for a minimum of 4 months (50 days) and your previous
employer is currently not an ATO.
You will need to provide your Training Principal with a written request including full details of the
work experience and written confirmation from your previous employer. In the case where your

previous employer is currently an ATO, you may approach your Training Principal; and the
qualified professional accountant who supervised you.

Q: How am I assessed on my Practical Experience component?

A: During your Practical Experience, you are required to note down the work you have done and
the competences you have gained on the Record of Practical Experience and Competence (RPEC).
It is important to maintain this record as the SAC may review it. Upon completion of your Training
Agreement, your Training Principal will sign off your RPEC.

Q: What is the Record of Practical Experience and Competence (RPEC)?

A: The RPEC is designed to enable you to record evidence of your Practical Experience and skills.
The RPEC forms the basis of the discussions at your review meetings with your Approved Mentor.
Please download a copy and complete all sections and have them signed off as instructed. Keep
the records safe and updated until you are ready to submit the RPEC to the SAC. It is your
responsibility to ensure that it is properly kept.

Q: How often should I update my Record of Practical Experience and Competence

(RPEC)?
A: It is recommended that you update your RPEC on a regular basis, at least every six (6) months.

Q: Where can I find out more information on the Practical Experience component?
A: The Candidate Guide to Practical Experience provides Candidates a comprehensive list of
requirements of the Practical Experience component and important guidelines during your
training.
To find out more information on the Practical Experience component,
please download the Candidate Guide to Practical Experience.

Updated 17 June 2014