About the Syllabus Refresh
From the December 2026 examination session, the Singapore Chartered Accountant Qualification (SCAQ) Professional Programme modules will be assessed based on refreshed learning outcomes.
The refresh keeps the Professional Programme current and relevant by aligning its learning outcomes more closely with international education standards and developments in the accountancy profession. It also strengthens the integration of sustainability, data, technology and professional skills across the programme.
The Professional Programme structure, module names and open-ended, case-based assessment format remain unchanged. Many of the revisions clarify, consolidate or reorganise existing learning outcomes, while selected contemporary areas have been introduced or strengthened.
This is a targeted refresh of the Professional Programme learning outcomes — not a redesign of the programme or assessment.
At a Glance
SCAQ Professional Programme Syllabus Refresh – What's Changed?
Refer to the summary below for a high-level overview of the refreshed syllabus across the Professional Programme modules.
What Has Been Strengthened?
The refreshed learning outcomes retain the core knowledge and application expected within each module while strengthening selected contemporary areas.
Financial Reporting
The refreshed learning outcomes retain the core principles and application of financial reporting while consolidating overlapping content. Coverage has been strengthened in selected contemporary areas, including sustainability-related disclosures, digital assets, fair value measurement, government grants, and revenue recognition and presentation.
Assurance
The refreshed module places greater emphasis on risk-based auditing, technology-enabled assurance and emerging risks. Areas strengthened include IT controls, data analytics, cybersecurity, sustainability assurance and the use of artificial intelligence in assurance engagements. Related learning outcomes have also been consolidated to provide a clearer progression through the audit process.
Business Value, Governance and Risk
The refreshed module strengthens the connection between business value, governance, risk and sustainable value creation. Areas receiving greater emphasis include strategic valuation, enterprise risk management, business continuity, cybersecurity, ESG governance and selected business law considerations.
Taxation
The learning outcomes have been streamlined and reorganised into seven principal tax areas: personal income tax, corporate income tax, international tax, GST, stamp duty, ethics and tax planning, and administering taxes in Singapore. Highly granular or less commonly encountered matters have been consolidated so that the module remains focused on the knowledge and application expected of a general-purpose accountant.
Integrative Business Solutions
The refreshed module continues to integrate technical knowledge with professional skills in complex business situations. Stronger emphasis is placed on risk management, technology and cybersecurity, sustainability reporting, integrated thinking, leadership, multidisciplinary analysis and persuasive communication.
Frequently Asked Questions
Find out what the syllabus refresh means for your Professional Programme examinations and preparation.
1. Why is the Professional Programme syllabus being refreshed?
The refresh helps ensure that the Professional Programme remains relevant to the evolving role of Chartered Accountants.
The learning outcomes have been benchmarked against applicable International Education Standards and updated to reflect developments in areas such as sustainability, data, technology, risk and professional skills.
2. When will the refreshed learning outcomes take effect?
The refreshed learning outcomes will apply from the December 2026 examination session.
3. Is this a major change to the Professional Programme?
No. This is a refresh of the learning outcomes rather than a redesign of the Professional Programme.
Many of the revisions involve clarifying wording, consolidating related outcomes and reorganising content to improve coherence and reduce repetition. Selected contemporary topics have also been introduced or strengthened to keep the programme current.
4. Will the Professional Programme structure or module names change?
No. The overall programme structure and the five Professional Programme modules remain unchanged:
- Financial Reporting
- Assurance
- Business Value, Governance and Risk
- Taxation
- Integrative Business Solutions
5. Is the examination format changing?
No. Professional Programme examinations will continue to use open-ended, case-based and scenario-driven assessments.
The examinations will continue to assess candidates' ability to apply knowledge, exercise professional judgement and respond to practical business situations.
6. Which areas have been strengthened across the syllabus?
The refresh gives clearer emphasis to several areas relevant to contemporary accountancy practice, including:
- Sustainability and ESG
- Data, digital developments and artificial intelligence
- Cybersecurity and technology-related risks
- Ethical judgement and professional scepticism
- Risk management and governance
- Communication, leadership and integrated thinking
These areas are incorporated within the relevant modules rather than introduced as separate modules.
7. What does a change in the number of learning outcomes mean?
A change in the number of learning outcomes does not, by itself, indicate a change in the level or rigour of a module.
Some related or overlapping learning outcomes have been combined, while others have been reorganised or expressed through more focused learning outcomes. Selected contemporary areas have also been made more explicit.
Candidates should use the refreshed syllabus and updated learning resources as their guide to the examinable scope.
8. How will the refresh affect candidates who have already passed some Professional Programme modules?
Modules that candidates have already passed remain completed.
Candidates sitting for a remaining module from the December 2026 examination session should prepare using the refreshed syllabus and the resources applicable to that examination session.
9. What if I previously attempted a module and am retaking it in December 2026 or later?
Candidates sitting for an examination in December 2026 or later should prepare based on the refreshed learning outcomes and the corresponding updated learning materials, regardless of when they previously attempted the module.
10. Do I need to relearn the entire module?
No. The refresh does not replace the entire body of knowledge within each module.
Core subject matter remains relevant, while some content has been clarified, consolidated, reorganised or updated.
Candidates should review the refreshed syllabus and updated study materials to identify the areas relevant to their module.
11. Will updated study materials be available?
Yes. Updated study guides and learning materials will be made available to reflect the refreshed learning outcomes.
Candidates should ensure that they use the materials identified for the December 2026 examination session or later.
12. How should I prepare for the refreshed syllabus?
Candidates should:
- Review the refreshed syllabus and learning outcomes for each module they intend to sit.
- Use the updated study guide and learning materials applicable to the examination session.
- Pay attention to areas identified as introduced or strengthened in the summary.
- Continue practising the application of knowledge through case-based and scenario-driven questions.
13. Will a separate syllabus refresh briefing session be conducted?
The information and guidance required for the syllabus refresh are consolidated on this page, including the summary of changes, frequently asked questions and links to updated resources.
Candidates may review these materials at their convenience.
14. Where can I find the refreshed syllabus and supporting materials?
Candidates may refer to the following resources:
- Professional Programme syllabus handbook
- Updated module study guides
- Updated learning materials
- Summary of the Professional Programme syllabus refresh
Links to the applicable resources will be provided in the Resources section below.
Resources
Use the resources applicable to the December 2026 examination session or later when preparing for your Professional Programme examinations.
Professional Programme Syllabus Handbook
Refer to the refreshed syllabus and learning outcomes applicable from the December 2026 examination session.
Link to be addedUpdated Learning Materials
Access the updated study guides and learning materials for your Professional Programme module.
Access Candidate PortalSCAQ Developments
Refer to the earlier SCAQ announcement and information on developments to the Singapore CA Qualification.
View SCAQ DevelopmentsNeed More Help?
Contact the SCAQ team if you have questions about the refreshed syllabus or your examination preparation.
Email scaq@isca.org.sgIf you have further questions, please contact the SCAQ team at scaq@isca.org.sg.
When writing in, please indicate the Professional Programme module and examination session concerned so that the team can assist you more effectively.
