Key points
For examinations passed from 1 January 2019, the route generally requires SCAQ or a recognised equivalent qualification, including its specified audit module. Earlier qualifications follow the separate pre-2019 list. An exemption from a required audit module does not necessarily satisfy ACRA's requirement to have passed it.
Planning your next steps
Additional Singapore company-law and taxation examinations apply in the circumstances described, including relevant local-experience and qualification conditions. Compare the exact qualification, module and completion date with the official table. For preparation, retain examination records rather than relying solely on membership certificates, and resolve any module gap before submitting the PA application.
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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