About the FP MCQ Format
From the June 2026 examination session, all Foundation Programme (FP) modules use a multiple-choice question (MCQ) assessment format. The format supports broader and more consistent coverage of the syllabus while continuing to assess candidates' understanding, critical thinking and application.
What changed?
The assessment format changed from open-ended questions to MCQs from the June 2026 examination session.
Final examination session using the previous open-ended assessment format.
First examination session using the new MCQ assessment format.
At a Glance
MCQ Practice Papers
Use the sample MCQ questions and full practice papers below to familiarise yourself with the examination format and build confidence before your examination. The links open in the Cirrus e-Exam platform.
Accounting for Decision Making
Access the ADF MCQ practice paper in Cirrus.
Access Practice Paper →Advanced Financial Reporting
Access the AFF MCQ practice paper in Cirrus.
Access Practice Paper →Principles of Financial Reporting
Access the PFF MCQ practice paper in Cirrus.
Access Practice Paper →Foundation Programme Study Guides
Use the 2026 Study Guide for the module you are preparing for. Each guide supports the applicable Foundation Programme syllabus and examination preparation.
Additional MCQ Preparation Resources
These resources can help you understand the MCQ format, practise examination techniques and familiarise yourself with the Cirrus e-Exam platform.
FP MCQ Exam Briefing
Review the briefing on the Foundation Programme MCQ examination format and Cirrus e-Exam platform.
View MCQ Exam Briefing →FP MCQ Exam Approach Guides
Access module-specific exam-focused videos covering MCQ techniques, worked examples, common mistakes, time management and accuracy.
View MCQ Approach Guides →Cirrus Examination Guide
Learn how to access and navigate Cirrus, flag questions, submit answers and avoid common technical or procedural issues.
View Cirrus Guide →SCAQ Study Support
Refer to the official Study Support page for examination guidance, rules and e-Exam information.
View Study Support →How to Access and Order Textbooks
View the full list of recommended Foundation Programme textbooks under the Resources section of the Foundation Programme page.
You may also browse the recommended study texts at the SCAQ Centre (ISCA House, Level 3) before deciding whether to purchase them.
Textbooks ordered through the SCAQ textbook order form are available at discounted rates and are exclusively available to Singapore CA Qualification candidates.
More Information
Use the official SCAQ pages below for programme information and updates.
SCAQ Developments
Read the official announcement and FAQs on the FP MCQ assessment change and other SCAQ developments.
View SCAQ Developments →Foundation Programme
View Foundation Programme requirements, modules, important dates and resources.
View Foundation Programme →What's New + FAQs
Check the latest SCAQ announcements and frequently asked questions.
View What's New + FAQs →Singapore CA Qualification
Visit the main SCAQ page for programme pathways and qualification information.
Visit SCAQ →If you have questions about the Foundation Programme MCQ format or your examination preparation, please contact the SCAQ team at scaq@isca.org.sg.
