Foundation Programme Frequently Asked Questions (FAQs)

Q: What is the Foundation Programme?

A: The Foundation Programme provides a pathway for applicants without accredited degrees (but

with recognised accounting and business-related degrees) to meet the entry requirements of the

Professional Programme. The Foundation Programme covers 6 core areas:

1. Financial Accounting and Reporting;

2. Management Accounting;

3. Financial Management;

4. Audit and Assurance;

5. Singapore Law; and

6. Singapore Taxation.

To find out more about the syllabus coverage, please download the Foundation Programme

Syllabus Handbook.

Q: Am I allowed any exemptions for the Foundation Programme?

A: Applicants with relevant qualification in accounting may apply with their transcripts and module

descriptions for exemptions against one or more areas of the Foundation Programme. Exemptions

can only be granted where the date on the degree certificate/testamur is less than 5 years prior to

the date of application for the exemption. The number of exemptions granted will be reviewed on a

case-by-case basis. To find out more about the exemption application procedures, please click

here.

Q: What should I do if I would like to apply for the Foundation Programme, but will only

be receiving my official degree after the enrolment date?

A: You may first submit the certified true copies of your Statement of Academic Completion and

the transcripts. Thereafter, you may submit your official degree to ISCA once you have received it.

Q: Where do I register for the Foundation Programme?

A: You may register for the Foundation Programme conducted by an Accredited Learning

Organisation-Foundation Programme (ALO-FP) after receiving a Notification of Successful

Application to become a Foundation Programme Candidate. Depending on the number of

exemptions granted, applicants will need to complete the modules of the remaining core syllabus

areas at the ALO-FP.

Q: How much will the Foundation Programme cost?

A: The cost of the Foundation Programme differs for each ALO-FP. Please check directly with the

ALO-FP regarding the cost of taking the Foundation Programme.

Q: How long do I need to complete the Foundation Programme?

A: Typically, the Foundation Programme can be completed between 6 months to a year depending

on the number of exemptions granted and whether you are taking it on a part-time or full-time

basis.

Q: If I enrolled into the Foundation Programme before 1 Jan 2014 with a Letter of

Conditional Entry, what should I do now that I have completed the Foundation

Programme?

A: Complete the Online Application Form and enclose the Certificate of Completion and Transcripts

upon completion of the Foundation Programme to embark on the Professional Programme.

Q: Are Candidates allowed to defer or obtain refunds for any enrolled modules of their

Foundation Programme?

A: The SAC does not mandate this procedure and each ALO-FP should have their deferment and

refund policy in place.

Q: Is it a requirement to be working with an ATO during the Foundation Programme?

A: It is not a requirement to be working with an ATO during the Foundation Programme. However,

we do highly recommend Candidates to be working in an ATO when they embark on the

Foundation Programme.

Updated 7 July 2014