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Singapore

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 (2018)
$166           
Application Review fee
 $92
First year membership: Associate (full year) $300
First year membership: CPA or FCPA (full year) $662
First year membership: Associate (half year)  $150
First year membership: CPA or FCPA (half year)  $331

The fees listed are subject to change.

Membership renewal Fee 2018 (SGD)
Associate $300
Associate (on full rate) $662
CPA or FCPA $662
Retired $132
Reduced (on application only) $331
Late fee: Applied to payments received after 11 January (not applicable on retired or reduced membership)  $46

Publications

Publication Fee (SGD)
Australian Accounting Review (print and online) $120
Australian Accounting Review (online only)  $92

CPA Program 

  Fee 2018 (SGD)
Subject enrolment (early bird)  $1104
Subject enrolment 
 $1256
Standard exam deferral $334
*Late exam deferral  $456
Subject material re-order
 $102

*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

2018 exams

  Fee 2018 
Exam enrolment    SGD $350
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)
 $1224
Subject enrolment  $1362
Standard exam deferral $304
*Late exam deferral  $414
Subject material re-order  $102

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

Migration assessment

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