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Regulations & Compliance · PDF

Public Practice Programme: Registration Evidence and Different CPE Treatment

The direction requires registration applicants to complete ISCA’s Public Practice Programme from 16 September 2010, but distinguishes this prerequisite from CPE credited to accountants already registered.

Source checked · 11 October 2026 Historical document

Who must complete the programme

Applicants submitting a public-accountant registration application to ACRA on or after 16 September 2010 must have completed ISCA’s Public Practice Programme and received evidence of completion from ISCA. The requirement implements the Oversight Committee’s course determination on ethics and professional practice under the Second Schedule.

The three-day course described in the source

The programme prepares prospective public accountants for both commercial and public-interest aspects of practice. It reinforces ethics and the public interest, addresses the realities of running a practice, and covers processes to manage resources efficiently while meeting high professional standards. The three-day description is from this direction, not an independently verified current timetable.

Registration and renewal CPE are treated differently

Attendance does not qualify for CPE hours for registration as a public accountant. Existing registered public accountants taking the programme voluntarily may receive CPE hours as structured learning. Completion evidence and CPE credit therefore serve different purposes and should not be conflated.

Legal references and version

The direction cites section 10 of the Accountants Act 2004, paragraphs 4 and 5 of the Second Schedule, and the Third Schedule to the Public Accountants Rules. It was issued on 10 August 2010 and updated as of 1 July 2023. The footnote explains that ISCA was previously ICPAS.

Official source

This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.

Read the official PDF ↗
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