SINGAPORE ACCOUNTANCY COMMISSION-NGEE ANN POLYTECHNIC (SAC-NP) ADVANCED DIPLOMA IN ACCOUNTANCY
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1 SINGAPORE ACCOUNTANCY COMMISSION-NGEE ANN POLYTECHNIC (SAC-NP) ADVANCED DIPLOMA IN ACCOUNTANCY Factsheet The SAC-NP Advanced Diploma in Accountancy is an 18-month work-study programme tailored for polytechnic graduates who hold a Diploma in Accountancy (or equivalent) from the four local polytechnics. The aim of the programme is to deepen the technical knowledge and skills required by the accountancy profession. The Advanced Diploma in Accountancy is offered under the SkillsFuture Earn and Learn Programme (ELP) for Accountancy. Candidates who enrol into the course will take the same centralised examinations for the Singapore Qualification Programme (Singapore QP) Foundation Programme conducted by the Singapore Accountancy Commission (SAC). These Candidates must also be working fulltime with an ELP-participating Accredited Training Organisation 1 (ATO) and accumulate 180 hours of structured On-the-Job Training (OJT) within a minimum period of 18 months. Graduates from the Advanced Diploma in Accountancy will be specialists in the domains of accounting, auditing and taxation. Through this work-study programme, they will acquire and manifest the requisite professional knowledge and skills to perform effectively in their current job roles. These graduates may also look forward to career progression to mid-level job positions and better job prospects within the accountancy sector. Graduates from the Advanced Diploma in Accountancy may progress to the Singapore QP Professional Programme to attain the Chartered Accountant of Singapore designation. 1 An Accredited Training Organisation (ATO) is an employer that has been certified by the Singapore Accountancy Commission to possess the appropriate standards of staff training, accountancy resources and development for Singapore QP Candidates to fulfil their practical experience. The current ATOs include the Big four accounting firms, small & medium-sized accounting firms, government agencies and other corporate entities. The list of ATOs can be found on the Singapore QP website. Updated 10 August 2016 Page 1 of 12
2 Frequently Asked Questions (FAQs) 1) What are the differences between the Singapore QP Foundation Programme and the SAC-NP Advanced Diploma in Accountancy? Differences Target Audience/ Entry Requirements Course Structure Singapore QP Foundation Programme University graduates with accredited or non-accredited degrees. This Programme is a selfdirected programme which offers flexibility and learning support to suit the study and working needs of Candidates. The curriculum is offered as standalone modules. Candidates can study on a modular basis. SAC-NP Advanced Diploma in Accountancy Fresh polytechnic graduates (Singapore Citizens/Permanent Residents) from the following courses: Diploma in Accountancy (Ngee Ann Polytechnic) Diploma in Accountancy (Singapore Polytechnic) Diploma in Accountancy & Finance (Nanyang Polytechnic) Diploma in Accounting & Finance (Temasek Polytechnic) The Advanced Diploma in Accountancy course includes 3 Post-Diploma Certificates (PDC), each consisting of 2 academic modules: Course Duration 12 months and above 18 months PDC in Financial Reporting & Tax o Principles in Financial Reporting (PFF) o Singapore Taxation (TXF) Updated 10 August 2016 Page 2 of 12 PDC in Advanced Financial Reporting & Assurance o Advanced Financial Reporting (AFF) o Assurance (ASF) PDC in Financial Management & Accounting for Decision Making o Financial Management (FMF) o Accounting for Decision Making (ADF) The Advanced Diploma in Accountancy also includes a Post-Diploma Certificate (PDC) in Accounting Practice, which consists of a compulsory 180 hour structured on-the-job training with an ELP-participating Accredited Training Organisation (ATO): PDC in Accounting Practice o Industry Practicum 1 o Industry Practicum 2 o Industry Practicum 3
3 Practical Experience Course/ Tuition Funding and Subsidies Candidates are not required to work with ATOs or related jobs. Candidates can choose to attend classes with Accredited Learning Organisations- Foundation Programme (ALO- FPs) or self-study and pass the Centralised Examinations conducted by the SAC. Not applicable. Candidates are required to be employed by an ELP-participating ATO. Candidates are required to attend classes at Ngee Ann Polytechnic and pass the Centralised Examinations conducted by the SAC. Since this is a fully-sponsored programme, the course fees & exam fees for the Advanced Diploma in Accountancy will be borne by the employer (for Singapore Citizens/Permanent Residents). Eligible fresh polytechnic graduates who have been successfully placed in the Programme and attained the Advanced Diploma in Accountancy will receive a $5000* sign-on incentive (*for Singapore Citizens only). Eligible fresh polytechnic graduates are defined as individuals who have graduated within 1 year of the date as stated on their diploma (or within 1 year of the ORD date for NSmen) 2) Who is eligible to enrol in the SAC-NP Advanced Diploma in Accountancy? Fresh polytechnic graduates (Singapore Citizens or Permanent Residents) with the following qualifications are eligible to apply for the Advanced Diploma in Accountancy: Diploma in Accountancy (Ngee Ann Polytechnic) Diploma in Accountancy (Singapore Polytechnic) Diploma in Accountancy & Finance (Nanyang Polytechnic) Diploma in Accounting & Finance (Temasek Polytechnic) Candidates must also be employed full-time by an ELP-participating ATO under the Singapore QP. Fresh polytechnic graduates are defined as individuals who have graduated within 1 year of their graduation date as stated on their diploma (or within 1 year of the ORD date for NSmen) Polytechnic graduates who have been working for up to 5 years (from their graduation / ORD date) and are currently employed by an ELP-participating ATO, may also be eligible to apply for the Advanced Diploma in Accountancy, subject to the assessment of their eligibility on a case-by-case basis. Updated 10 August 2016 Page 3 of 12
4 3) I have a Polytechnic Diploma in Accountancy. Can I enrol in the Singapore QP Foundation Programme? You must also have an Accredited Degree or Non-accredited Degree (which is recognised by the SAC as at least comparable to a three-year undergraduate degree using internationally recognised reference sources). 4) What are the Singapore QP requirements for Accredited Accountancy Degree, Accredited Degree and Non-accredited Degree graduates? Differences Entry Requirements to Singapore QP Eligibility of Exemptions Exemption Assessment Fee Exemption Fee per module Accredited Accountancy Degree Applicants with an accredited accountancy degree can enrol directly into the Singapore QP Professional Programme. Full exemption from Singapore QP Foundation Programme is granted. Not required. Accredited Degree Applicants with an accredited degree are required to complete the Singapore QP Foundation Programme before they can enrol into the Singapore QP Professional Programme. May be eligible for exemptions against one or more areas of the Singapore QP Foundation Programme. Required to pay onetime exemption assessment fee of S$ (GST inclusive). Non-accredited Degree Applicants with a non-accredited degree are required to complete the Singapore QP Foundation Programme before they can enrol into the Singapore QP Professional Programme. May be eligible for exemptions against one or more areas of the Singapore QP Foundation Programme. Required to pay onetime exemption assessment fee of S$ (GST inclusive). Not required. Not required. Required to pay exemption fee of S$535 per module (GST inclusive). Updated 10 August 2016 Page 4 of 12
5 5) How many modules are there in the SAC-NP Advanced Diploma in Accountancy? The Advanced Diploma in Accountancy course includes 3 Post-Diploma Certificates (PDC), each consisting of 2 academic modules: PDC in Financial Reporting & Tax o Principles in Financial Reporting (PFF) o Singapore Taxation (TXF) PDC in Advanced Financial Reporting & Assurance o Advanced Financial Reporting (AFF) o Assurance (ASF) PDC in Financial Management & Accounting for Decision Making o Financial Management (FMF) o Accounting for Decision Making (ADF) The Advanced Diploma in Accountancy also includes a Post-Diploma Certificate (PDC) in Accounting Practice, which consists of a compulsory 180 hour structured on-the-job training with an ELP-participating Accredited Training Organisation (ATO): PDC in Accounting Practice o Industry Practicum 1 o Industry Practicum 2 o Industry Practicum 3 6) Are the syllabi for the Singapore QP Foundation Programme and SAC-NP Advanced Diploma in Accountancy modules identical? Yes, the six modules offered by the Advanced Diploma in Accountancy are the same as those modules offered by the Singapore QP Foundation Programme. 7) I have enrolled in the SAC-NP Advanced Diploma in Accountancy. Can I switch to the Singapore QP Foundation Programme? Candidates have the option of switching to the Singapore QP Foundation Programme and complete the remaining Foundation Programme modules. However, they would need to have accredited degrees or non-accredited degrees which must be recognised by the SAC as at least comparable to a three-year undergraduate degree using internationally recognised reference sources. 8) Is the SAC-NP Advanced Diploma in Accountancy recognised by the Ministry of Education (MOE)? Yes, the Advanced Diploma in Accountancy is recognised by MOE. Updated 10 August 2016 Page 5 of 12
6 9) Is there a minimum GPA for admission into the SAC-NP Advanced Diploma in Accountancy? No, there is no set minimum GPA required to apply for the Advanced Diploma in Accountancy, but applicants must have a Diploma in Accountancy (or equivalent) from one of the four local polytechnics. 10) How much does the entire SAC-NP Advanced Diploma in Accountancy cost? Since this is a fully-sponsored programme, the course fees & exam fees for the Advanced Diploma in Accountancy will be borne by the employer (for Singapore Citizens or Permanent Residents). Information regarding the course fees & exam fees can be found on the Ngee Ann Polytechnic (CET Academy) or Singapore QP website respectively. 11) Who pays for the course fees and the exam fees? Employer or Employee? Since this is a fully-sponsored programme, the course fees & exam fees for the Advanced Diploma in Accountancy will be borne by the employer (for Singapore Citizens or Permanent Residents). 12) Must I study with Ngee Ann Polytechnic when I enrol in the SAC-NP Advanced Diploma in Accountancy? Yes, the Advanced Diploma in Accountancy is only offered by Ngee Ann Polytechnic. 13) When are the examinations held for the SAC-NP Advanced Diploma in Accountancy? The examinations will be held twice yearly, in June and December. 14) Must I be employed by an ELP-participating ATO when I enrol for the SAC-NP Advanced Diploma in Accountancy? Yes, you will need to be gainfully employed by an ELP-participating ATO upon commencement of the Advanced Diploma in Accountancy. When Candidates apply for the Advanced Diploma in Accountancy, Ngee Ann Polytechnic will send the completed application forms to ELP-participating ATOs of the Candidate s choice. The ATOs will review the applications and contact short-listed Candidates for interview. If successful, the Candidate will be offered employment with the ATO and will be placed on the ELP in Accountancy course. 15) Who conducts the examinations for the SAC-NP Advanced Diploma in Accountancy? Candidates must sit for the Foundation Programme centralised examinations, which will be conducted by the SAC. Updated 10 August 2016 Page 6 of 12
7 16) Are the examinations for the Singapore QP Foundation Programme and SAC-NP Advanced Diploma in Accountancy identical? Yes, the examinations for the Singapore QP Foundation Programmes and for the Advanced Diploma in Accountancy are identical. 17) What is my status after I complete the SAC-NP Advanced Diploma in Accountancy? Upon successful completion of the Advanced Diploma in Accountancy, you will be awarded the Advanced Diploma in Accountancy by Ngee Ann Polytechnic and the SAC. You may use this Advanced Diploma in Accountancy to enrol directly into the Singapore QP Professional Programme (within 5 years from the diploma issue date). 18) Will the universities recognise the SAC-NP Advanced Diploma in Accountancy for credits? Graduates would need to apply separately to the university of their choice for possible credits. The granting of exemptions is at the sole discretion of the university. 19) Will I be eligible to enrol into the Singapore QP Professional Programme directly after completing the SAC-NP Advanced Diploma in Accountancy? Yes, upon successful completion of the Advanced Diploma in Accountancy, you will be eligible to enrol directly into the Singapore QP Professional Programme (within 5 years from the diploma issue date). 20) I have a Polytechnic Diploma in Accountancy. Should I enrol into the Accredited Accountancy Degree conducted by local universities or the Advanced Diploma in Accountancy conducted by SAC-NP to attain the Chartered Accountant of Singapore designation via the Singapore QP? It depends on the study and working needs of Candidates. Universities adopt a more holistic approach towards campus-type education and place an emphasis on interdisciplinary learning whereas polytechnics seek to equip Candidates with relevant and specific skills for the workplace. The SAC-NP Advanced Diploma in Accountancy allows Candidates to deepen their competencies through on-the-job training with ATOs, and at the same time, enhance their knowledge through a specially-designed curriculum. Nevertheless, both qualifications allow Candidates to obtain the Chartered Accountants of Singapore designation through the Singapore QP. Furthermore, as part of the Skills Future initiatives, the eligible Candidates enrolling into the SAC-NP Advanced Diploma in Accountancy will be able to receive a sign-on incentive of S$5000 under the SkillsFuture Earn and Learn Programme for Accountancy. Updated 10 August 2016 Page 7 of 12
8 21) Will the Accredited Training Organisations (ATO) recruit any Diploma holders in Accountancy? Yes, ATOs will recruit diploma holders who have the relevant diploma qualifications. When Candidates apply for the Advanced Diploma in Accountancy, Ngee Ann Polytechnic will send the completed application forms to ELP-participating ATOs of the Candidate s choice. The ATOs will review the applications and will contact short-listed Candidates for interview. If successful, the Candidate will be offered employment with the ATO and will be placed on the ELP in Accountancy course. 22) Will my salary be comparable with the local accountancy degree holders after I have completed the SAC-NP Advanced Diploma in Accountancy? Notwithstanding the ATOs HR Polices and Salary Guidelines, remuneration package offered to individual Candidate tend to take into consideration factors such as work experience and job performance. Updated 10 August 2016 Page 8 of 12
9 SKILLSFUTURE EARN AND LEARN PROGRAMME FOR ACCOUNTANCY Factsheet SkillsFuture is a national movement to provide Singaporeans with the opportunities to develop their fullest potential throughout life, regardless of their starting point. Through this movement, the skills, passion, and contributions of every individual will drive Singapore's next phase of development towards an advanced economy and inclusive society. The SkillsFuture Earn and Learn Programme (ELP) is a work-study programme designed to give fresh polytechnic graduates a head-start in careers related to their discipline of study. The ELP provides polytechnic graduates with more opportunities to build on the skills and knowledge they acquired in school, and to better support their transition into the workforce. The SkillsFuture Earn and Learn Programme (ELP) is designed in collaboration with industry to ensure relevance to employers. Applicants will: Be employed by an Accredited Training Organisation (ATO) related to their discipline of study, thus allowing them to deepen their knowledge and skills through workplace learning and mentorship; Undergo structured on-the-job training and mentorship, leading to industry-recognised certification; Be assigned a mentor and be supported in continual skills development in accordance with their ATO s talent development plan; and Have a well-structured career development pathway in the ATO. The Singapore Accountancy Commission (SAC), Ngee Ann Polytechnic (NP) and the Singapore Workforce Development Agency (WDA) launched the SkillsFuture Earn and Learn Programme for Accountancy in August Candidates under the programme will embark on the SAC-NP Advanced Diploma in Accountancy, which provides a new pathway for diploma holders in Accountancy to attain the Chartered Accountant of Singapore designation via the Singapore QP. Updated 10 August 2016 Page 9 of 12
10 Frequently Asked Questions (FAQs) 23) Who is eligible to enrol in the SkillsFuture Earn and Learn Programme for Accountancy? Fresh polytechnic graduates (Singapore Citizens or Permanent Residents) with the following qualifications are eligible to apply for the ELP in Accountancy course: Diploma in Accountancy (Ngee Ann Polytechnic) Diploma in Accountancy (Singapore Polytechnic) Diploma in Accountancy & Finance (Nanyang Polytechnic) Diploma in Accounting & Finance (Temasek Polytechnic) Candidates must also be employed full-time by an ELP-participating ATO under the Singapore QP. Fresh polytechnic graduates are defined as individuals who have graduated within 1 year of the graduation date as stated on their diploma (or within 1 year of the ORD date for NSmen) Polytechnic graduates who have been working for a few years (from their graduation / ORD date) and are currently employed by an ELP-participating ATO, may also be eligible to apply for the ELP in Accountancy course, subject to the assessment of their eligibility on a case-by-case basis. 24) I have a non-accountancy diploma from a local polytechnic. Am I eligible to enrol in the SAC-NP Advanced Diploma in Accountancy? No, only polytechnic graduates (Singapore Citizens or Permanent Residents) with the following qualifications will be eligible to apply for the course: Diploma in Accountancy (Ngee Ann Polytechnic) Diploma in Accountancy (Singapore Polytechnic) Diploma in Accountancy & Finance (Nanyang Polytechnic) Diploma in Accounting & Finance (Temasek Polytechnic) 25) I have a Diploma in Accountancy from a private institution. Am I eligible to enrol in the SAC-NP Advanced Diploma in Accountancy? No, only polytechnic graduates (Singapore Citizens or Permanent Residents) with the following qualifications will be eligible to apply for the course: Diploma in Accountancy (Ngee Ann Polytechnic) Diploma in Accountancy (Singapore Polytechnic) Diploma in Accountancy & Finance (Nanyang Polytechnic) Diploma in Accounting & Finance (Temasek Polytechnic) Updated 10 August 2016 Page 10 of 12
11 26) Are Graduates from Universities or Private Education Institutions eligible to enrol in the SkillsFuture Earn and Learn Programme for Accountancy? No, only polytechnic graduates (Singapore Citizens or Permanent Residents) with the following qualifications will be eligible to apply for the course: Diploma in Accountancy (Ngee Ann Polytechnic) Diploma in Accountancy (Singapore Polytechnic) Diploma in Accountancy & Finance (Nanyang Polytechnic) Diploma in Accounting & Finance (Temasek Polytechnic) 27) Must I be employed by an ELP-participating ATO when I enrol for the SAC-NP Advanced Diploma in Accountancy? Yes, you will need to be gainfully employed by an ELP-participating ATO upon commencement of the Advanced Diploma in Accountancy. When Candidates apply for the Advanced Diploma in Accountancy, Ngee Ann Polytechnic will send the completed application forms to ELP-participating ATOs of the Candidate s choice. The ATOs will review the applications and contact short-listed Candidates for interview. If successful, the Candidate will be offered employment with the ATO and will be placed on the ELP in Accountancy course. 28) How much is the sign-on incentive for Candidates? Each fresh polytechnic graduate who is successfully placed on the programme will receive a $5000* sign-on incentive that will be disbursed in two equal tranches, namely mid-point and upon completion of the programme and attainment of the Advanced Diploma in Accountancy. *Only Singapore Citizens will be eligible to receive the $5000 sign-on incentive. 29) How much funding is provided to participating employers under the SkillsFuture Earn and Learn Programme? Participating employers can claim up to S$15,000 for each eligible participant placed in ELP (Singapore Citizen / Permanent Resident), for supportable components stated below: Mentors/Trainers Grant ($5000 per participant) On-the-Job Training (OJT) Blueprint Development Grant ($5000 per unique job role) Administrative Grant ($2000 per participant) Additional OJT Grant ($15 per hour, capped at $5000 per participant for OJT hours over and above the scope of the OJT component within the Advanced Diploma under ELP) Overseas Attachment Grant (up to 90% of invoice value, capped at $8000 per participant) The overall cap for employers is up to $15,000 per eligible participant Updated 10 August 2016 Page 11 of 12
12 30) Will Candidates have to return the sign-on incentive if they are asked to leave, or if their employment is terminated by their employers? Yes, Candidates will have to return the sign-on incentive already disbursed to them if they are asked to leave or have their employment terminated by their employers. 31) What if I take more than 18 months to complete the SAC-NP Advanced Diploma in Accountancy? Is there a time bar or penalty? The maximum duration for the Advanced Diploma in Accountancy is three years. If Candidates are unable to meet the requirements of any parts of the programme, then Ngee Ann Polytechnic and the participating employer will work closely with the Candidate to address the gaps, and undergo re-assessment, where relevant. 32) If I have any further questions, where do I go for more information? You may contact CET Academy of Ngee Ann Polytechnic for more information. CET Academy s contact details are as follows: Mr Ong Seh Bin Senior Manager (Programme) CET ACADEMY Ngee Ann Polytechnic Blk 50, #01-01, 535 Clementi Road, Singapore Tel: enquiryelp@np.edu.sg Website: Alternatively, you can register your interest at Ngee Ann Polytechnic s course interest website at The above information is subjected to changes without prior notice. Updated 10 August 2016 Page 12 of 12
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