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Singapore CA Qualification (Foundation) Assurance — Information & Free Practice

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About Singapore CA Qualification (Foundation) Assurance

Singapore CA Qualification (Foundation) Assurance · SG

Key exam facts

Provider
ISCA administers the Singapore CA Qualification; ACRA is responsible for its development. Cirrus is the e-exam platform and Proctorio provides remote proctoring.
Format
Restricted open-book, remotely proctored electronic multiple-choice examination; standalone and short case-based questions. Foundation MCQ format applies from June 2026.
Exam questions
Total questions: 50.
Time limit
2 hours 30 minutes of examination time.
Passing score
At least 50% of the available examination marks (Candidate Handbook 2026, section 11.8).
Exam fee
Singapore dollars, GST included: S$408.75 per module for non-students; S$327.00 for students currently in formal tertiary education at exam enrolment; re-sit S$218.00 per module. Application/candidature and other conditional fees are separate; tuition excluded. Fees are non-refundable and subject to change.

Topics covered

  • Legal and Professional Framework (10%)

    • Regulatory Frameworks for Audit and Assurance Services
    • Laws and Regulations

  • Practice Management (20%)

    • Code of Professional Conduct and Ethics
    • Professional Responsibility
    • Quality Management
    • Appointment and Re-appointment of Auditors

  • Planning the Audit (20%)

    • Planning the Audit
    • Evaluation of Internal Controls
    • Materiality, and Assessing the Risk of Misstatement
    • Information Technology (IT)

  • Performing the Audit (40%)

    • Audit Evidence
    • Audit Procedures
    • Using the Work of an Auditor's Expert
    • Evaluation and Review

  • Reporting (10%)

    • Auditor’s Reports
    • Assurance Services other than Statutory Audit
    • Other Reports

How to prepare

Work through the topics, read the explanation after each answer, and revisit the areas where you miss questions. Use the official outline and reference materials below to guide your study.

These independent practice questions are not actual exam items and do not guarantee a passing result.

Frequently asked questions

What is the exam format?

Restricted open-book, remotely proctored electronic multiple-choice examination; standalone and short case-based questions. Foundation MCQ format applies from June 2026.

How many questions are on the exam?

Total questions: 50.

How long is the exam?

2 hours 30 minutes of examination time.

What is the passing score?

At least 50% of the available examination marks (Candidate Handbook 2026, section 11.8).

How much does the exam cost?

Singapore dollars, GST included: S$408.75 per module for non-students; S$327.00 for students currently in formal tertiary education at exam enrolment; re-sit S$218.00 per module. Application/candidature and other conditional fees are separate; tuition excluded. Fees are non-refundable and subject to change.

Official sources and references

Confirm current exam arrangements with the exam provider.