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 with international benchmarks and evolving industry needs. It places stronger emphasis on sustainability, digital and data competencies, ethical decision-making, and other contemporary areas within the relevant modules.
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.
For background on the broader SCAQ programme developments first announced in November 2025, refer to the SCAQ Developments page →
At a Glance
SCAQ Professional Programme Syllabus Refresh – What's Changed?
Refer to the summary below for a candidate-friendly before-and-after overview of the refreshed learning outcomes across the five examinable Professional Programme modules. For easier viewing of the module details, download the full-resolution summary below.
Download full-resolution summary ↓
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 evolving industry needs and aligned with international benchmarks.
The refreshed learning outcomes place stronger emphasis on areas such as sustainability, digital and data competencies, ethical decision-making, and other contemporary topics relevant to the respective modules.
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 examinable Professional Programme modules remain unchanged:
- Financial Reporting (FR)
- Assurance (AS)
- Business Value, Governance and Risk (BG)
- Taxation (TX)
- Integrative Business Solutions (IB)
Candidates are also required to complete the Ethics & Professionalism (EP) modules as part of the Singapore CA Qualification.
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 refreshed learning outcomes give clearer emphasis, where relevant to the module, to areas including:
- Sustainability and ESG
- Digital developments, data and artificial intelligence
- Cybersecurity and technology-related risks
- Ethical decision-making and professional judgement
- Risk management and governance
- Communication, leadership and integrated thinking
These areas are incorporated within the relevant modules rather than introduced as separate modules. Refer to the visual summary above for the module-specific overview.
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 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.
Use the SCAQ Professional Programme Syllabus Handbook — rather than the before-and-after learning-outcome count alone — to check the objectives, assessment information and examinable learning outcomes for your module.
8. How will the refresh affect candidates who have already passed some Professional Programme modules?
The refreshed learning outcomes apply to examinations taken from the December 2026 examination session onwards.
If you have already passed a Professional Programme module, focus on the remaining module(s) you will sit. For any module taken from December 2026 onwards, prepare using the updated SCAQ Professional Programme Syllabus Handbook and the learning materials applicable to that examination session.
9. What if I previously attempted a module and am retaking it in December 2026 or later?
If you sit or resit a module in December 2026 or later, prepare based on the refreshed learning outcomes in the SCAQ Professional Programme Syllabus Handbook and use the learning materials applicable to that examination session, regardless of when you 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.
Review the updated SCAQ Professional Programme Syllabus Handbook together with the current learning materials for the module you are sitting. The handbook is the official reference for the module learning outcomes.
11. Will updated learning materials be available?
Yes. ISCA has indicated that Professional Programme candidates can expect updated learning materials to reflect the refreshed learning outcomes.
The SCAQ Professional Programme Syllabus Handbook sets out the objectives, assessment information and learning outcomes for the Professional Programme modules. Module learning materials are accessed through the SCAQ e-Learning Portal via the Candidate Portal.
Use the resources identified for the December 2026 examination session or later when preparing for your examination.
12. How should I prepare for the refreshed syllabus?
Candidates should:
- Review the updated SCAQ Professional Programme Syllabus Handbook and the learning outcomes for the module(s) you intend to sit.
- Access the learning materials for your module through the SCAQ e-Learning Portal via the Candidate Portal, and use the materials applicable to your examination session.
- Review the visual summary on this page for a high-level view of areas that have been streamlined, repositioned, introduced or strengthened.
- Continue practising the application of knowledge through open-ended, case-based and scenario-driven questions.
13. Will a separate syllabus refresh briefing session be conducted?
The syllabus-refresh information and guidance are consolidated on this page in place of a separate briefing session. Candidates can review the visual summary, FAQs and linked resources at their convenience.
14. Where can I find the refreshed syllabus and supporting materials?
Use the following official resources:
- SCAQ Professional Programme Syllabus Handbook (PDF) — the official reference for module objectives, assessment information and learning outcomes. The current handbook is effective 1 July 2026.
- Candidate Portal access & user guides — includes the SCAQ e-Learning Portal user guide. Module learning materials are accessed through the e-Learning Portal.
- Visual summary on this page — a candidate-friendly overview of how the learning outcomes have been streamlined, repositioned, introduced or strengthened.
- SCAQ Developments — background on the broader SCAQ programme developments announced in November 2025.
The key links are also provided in the Resources section below.
Resources
Use the Syllabus Handbook to confirm the learning outcomes for your module, and the SCAQ e-Learning Portal for the learning materials applicable to your examination session.
SCAQ Professional Programme Syllabus Handbook
This is the official Professional Programme syllabus document. It sets out the objectives, assessment information and learning outcomes for each Professional Programme module. Use the handbook effective 1 July 2026 when preparing for the December 2026 examinations and later.
SCAQ e-Learning Portal & Module Learning Materials
Module learning materials are accessed through the SCAQ e-Learning Portal. Log in through the Candidate Portal and launch the e-Learning Portal from Learning Materials. The Candidate Portal information page also provides the SCAQ e-Learning Portal user guide.
SCAQ Developments
Refer to the November 2025 announcement for the broader SCAQ programme developments and the original information on the Professional Programme learning-outcome refresh.
Need More Help?
If you still have questions about the refreshed learning outcomes or the resources for your examination session, contact the SCAQ team using your registered email address. Please include the module and examination session concerned.
If 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.
