The following fees are applicable to Singapore. 

Membership

The fees below apply to new and existing members and are subject to change.

New memberships  Fee (SGD)
Application fee (2017)
$166
Application Review fee
$92
First year membership: Associate (full year) $298
First year membership: CPA or FCPA (full year) $658
First year membership: Associate (half year)  $149
First year membership: CPA or FCPA (half year)  $329

The fees listed are subject to change.

Membership renewal Fee 2018 (SGD)
Associate $298
Associate (on full rate) $658
CPA or FCPA $658
Retired $132
Reduced (on application only) $329
Late fee: Applied to payments received after 11 January (not applicable on retired or reduced membership)  $46
Public Practice Certificate Renewal   $430
Limited Practice Certificate Renewal  $92

Publications

Publication Fee (SGD)
Australian Accounting Review (print and online) $120
Australian Accounting Review (online only)  $90

CPA Program 

  Fee 2018 (SGD)
Subject enrolment (early bird)  $1098
Subject enrolment 
$1248
Standard exam deferral $332
*Late exam deferral  $454
Subject material re-order
$100

*Late deferral fees are applicable within three weeks prior to the exam period.

Digital copies of most study guides can be accessed free of charge via My Online Learning.

Note: Singapore Taxation does not have a digital study guide, therefore unable to be accessed via My Online Learning.

Foundation exams

2017 exams

  Fee 2017 
Exam enrolment    SGD $348
Extension fee (per month to a maximum of six months) SGD $76
Change exam appointment between 24 to 72 hours before scheduled exam appointment  AUD $40

No refund for enrolment cancellation

 

Note: All fees are paid to CPA Australia, except for a change to exam appointment 24 to 72 hours before scheduled exam appointment, in which case a fee is payable directly to Pearson VUE in Australian dollars.

Practice management

  Fee 2018 (SGD) 
Subject enrolment (early bird)
$1218
Subject enrolment  $1354
Standard exam deferral $302
*Late exam deferral  $412
Subject material re-order  $100

*Late deferral fees are applicable within three weeks prior to the exam period.

Migration assessment

  Fee (AUD) 
Skilled migration assessment  $473
Skilled migration replacement letter
$73 
Skilled migration review or appeal assessment $145
Skilled migration assessment withdrawal
$73 
Skilled migration assessment update
$145

Public Practice Certificate

Certificate Fee 2018 (full year) Fee 2018 (half year)
Public Practice Certificate fee
$430
$215
Limited Practice Certificate fee
$92 $46