What the document covers
The 2025 direction replaces the 2015 version and explains when applicants may begin accumulating the required qualifying audit experience.
Specific requirements and implications
The direction distinguishes ISCA members from non-members. The membership route recognises full membership or the specified experience for CA (Singapore), including three years under an approved mentor at an accredited organisation. For non-members, PAOC identifies at least three full years of financial or accounting work. Issued on 27 October 2025 with immediate effect, it concerns when the 2,500-hour QAE clock can start.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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