Singapore CA Qualification
Explore the qualification modules and learn how FLTC supports your preparation through flexible and structured learning & Support.
Principles of Financial Reporting
Upon completing this module, you will be able to:
1.
Understand the principles and conceptual framework of financial reporting.
2.
Apply Singapore Financial Reporting Standards (SFRS) to financial statements.
3.
Recognise, measure, and account for assets, liabilities, income, and expenses.
4.
Prepare a complete set of financial statements for different types of business entities.
5.
Present financial statements and apply key disclosure and reporting requirements.
Advanced Financial Reporting
Upon completing this module, you will be able to:
1.
Apply ethical and professional principles in financial reporting.
2.
Apply SFRS to complex financial reporting scenarios.
3.
Account for financial instruments and fair value measurements.
4.
Prepare consolidated financial statements for groups.
5.
Account for foreign currency transactions and overseas operations.
Accounting for Decision Making
Upon completing this module, you will be able to:
1.
Understand managerial accounting concepts and cost classifications for business decision-making.
2.
Apply cost management techniques to support planning and business decisions.
3.
Prepare budgets and analyse cost variances to improve organisational performance.
4.
Evaluate short-term business decisions and performance using responsibility accounting.
5.
Apply strategic management models and performance measurement tools to support organisational success.
Assurance
Upon completing this module, you will be able to:
1.
Understand the principles, purpose, and regulatory framework of assurance and audit engagements.
2.
Apply ethical and professional standards in accordance with Singapore Standards on Auditing (SSA).
3.
Assess audit risks, internal controls, and materiality in the audit process.
4.
Perform audit procedures and evaluate audit evidence to support audit conclusions.
5.
Prepare and interpret audit reports and understand different types of assurance engagements.
Financial Management
Upon completing this module, you will be able to:
1.
Understand financial management principles and their role in achieving business objectives.
2.
Apply working capital management techniques to improve business performance.
3.
Evaluate financing options, capital structure, and the cost of capital.
4.
Apply investment appraisal and business valuation techniques to support financial decision-making.
5.
Identify financial risks and recommend appropriate risk management strategies.
Singapore Taxation
Upon completing this module, you will be able to:
1.
Understand the Singapore tax system and the principles of taxation.
2.
Apply the rules for individual income tax and calculate personal tax liabilities.
3.
Apply corporate income tax rules, including tax deductions and capital allowances.
4.
Compute corporate taxable income and income tax liabilities for different business structures.
5.
Understand Goods and Services Tax (GST) and prepare GST return
Business Value Governance and Risk
Upon completing this module, you will be able to:
1.
Apply professional judgement and ethical principles in audit and assurance engagements.
2.
Evaluate the regulatory and professional framework governing assurance services in Singapore.
3.
Plan, perform, and manage audit engagements in accordance with auditing standards.
4.
Evaluate audit evidence and formulate appropriate audit conclusions and reports.
5.
Apply quality management principles and best practices to professional assurance engagements.
Assurance
Upon completing this module, you will be able to:
1.
Apply professional judgement and ethical principles in audit and assurance engagements.
2.
Evaluate the regulatory and professional framework governing assurance services in Singapore.
3.
Plan, perform, and manage audit engagements in accordance with auditing standards.
4.
Evaluate audit evidence and formulate appropriate audit conclusions and reports.
5.
Apply quality management principles and best practices to professional assurance engagements.
Integrative Business Solutions
Upon completing this module, you will be able to:
1.
Analyse business issues and develop practical, value-adding solutions.
2.
Apply critical thinking and professional judgement to complex business scenarios.
3.
Demonstrate ethical decision-making and professional conduct.
4.
Communicate business recommendations clearly and effectively to stakeholders.
5.
Integrate technical knowledge, strategic thinking, and teamwork to solve real-world business challenges.
FLTC Learning & Support
1.
Live Online Classes
2.
Access to recorded lessons
3.
Exam-Focused Practice
4.
Exam Techniques & Guidance
5.
E- Learning materials
6.
Mock exam & debrief
7.
Learning Progress Support