What Singapore CA Assurance covers
Assurance (AS) is one of the four technical modules of the Singapore CA Qualification Professional Programme. It covers the audit and assurance process from acceptance and planning, through risk assessment and gathering evidence, to forming an opinion and reporting, together with professional ethics, quality management and the regulatory environment in Singapore.
The Assurance exam format
Assurance is a 3 hour 15 minute e-examination with remote proctoring. It is case-based, with questions and sub-questions that need written responses, and you need 50% to pass. Exams are held in June and December.
Where candidates lose marks
- Generic audit procedures. Procedures must be specific to the risk and balance in the case.
- Missing the risk. Strong answers explain why something is a risk of material misstatement, not just that it is one.
- Thin ethics points. Identify the threat, the safeguard and the action needed.
How TutorPOD teaches Assurance
Classes are led by Paul William, founder of TutorPOD, who holds the Singapore CA, ACCA and CIMA qualifications. Lessons apply audit standards to realistic cases, then build up to timed practice with personalised feedback on your written answers.
Classes run live online and in person in Singapore, in small groups or 1-to-1.
Other Professional Programme modules
Assurance sits alongside Financial Reporting, Taxation and Business Value, Governance and Risk, leading to the Integrative Business Solutions capstone.