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It lists the Foundation module names alongside the required prerequisite subjects that must be completed with a pass grade to qualify, including exemptions that may be granted by CPA Australia. Coverage includes Principles of Financial Reporting, Advanced Financial Reporting, Accounting for Decision Making, Assurance, Financial Management, and Singapore Taxation, with clear mappings to their corresponding qualification areas.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/cpa-australia-singapore-ca-qualification-foundation-module-exemption-guide-july-2026/180290/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/cpa-australia-singapore-ca-qualification-foundation-module-exemption-guide-july-2026/180290.png","ImageObject",300,407,{"name":92,"@type":93},"Angel","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",18,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What does the exemption guide describe?","Question",{"text":113,"@type":114},"It explains which Singapore CA Qualification (Foundation) modules can be exempted and what prerequisite subjects are required with a pass grade, including CPA Australia exemptions.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which prerequisite areas are required for PFF exemption?",{"text":118,"@type":114},"For Principles of Financial Reporting (PFF), the required areas are Foundations of Accounting and Financial Accounting and Reporting.",{"name":120,"@type":111,"acceptedAnswer":121},"What prerequisite areas are required for Assurance (ASF) exemption?",{"text":122,"@type":114},"For Assurance (ASF), the required prerequisite is Advanced Audit and Assurance.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},180290,1788340169,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":81},687207412472,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","| Singapore CA Qualification (Foundation) Module | With a pass grade in the modules listed (including exemptions granted by CPA Australia) |\n| --- | --- |\n| Principles of Financial Reporting (PFF) | Foundations of Accounting AND\u003Cbr>Financial Accounting and Reporting |\n| Advanced Financial Reporting (AFF) | Financial Reporting |\n| Accounting for\u003Cbr>Decision Making (ADF) | Management Accounting |\n| Assurance (ASF) | Advanced Audit and Assurance |\n| Financial Management (FMF) | Business Finance AND\u003Cbr>Financial Accounting and Reporting |\n| Singapore Taxation (TXF) | Singapore Taxation |","cbCaitmEaPcY90Rm","https://ap.wps.com/l/cbCaitmEaPcY90Rm","pdf",213229,"English","# Module exemption mappings\n## Principles of Financial Reporting (PFF)\n## Advanced Financial Reporting (AFF)\n## Accounting for Decision Making (ADF)\n## Assurance (ASF)\n## Financial Management (FMF)\n## Singapore Taxation (TXF)","[{\"question\":\"What does the exemption guide describe?\",\"answer\":\"It explains which Singapore CA Qualification (Foundation) modules can be exempted and what prerequisite subjects are required with a pass grade, including CPA Australia exemptions.\"},{\"question\":\"Which prerequisite areas are required for PFF exemption?\",\"answer\":\"For Principles of Financial Reporting (PFF), the required areas are Foundations of Accounting and Financial Accounting and Reporting.\"},{\"question\":\"What prerequisite areas are required for Assurance (ASF) exemption?\",\"answer\":\"For Assurance (ASF), the required prerequisite is Advanced Audit and Assurance.\"}]","CPA Australia Singapore CA Qualification (Foundation) Module Exemption Guide - July 2026 | PDF"]