FP - Singapore CA Qualification (Foundation) Examination - 4 December 2025 - Assurance

Oct 13, 2026

Exam instructions for the Singapore CA Qualification (Foundation) Assurance module, dated 4 December 2025, detailing timing, format, and allowed materials for a restricted open-book e-exam. Covers exam integrity controls including recorded video, rules on permitted devices and access to Excel only, and prohibitions on websites and printing. Includes module-specific assumptions on currency and applicable reporting and auditing standards, followed by Question 1 scenario material for auditing Big Fan Pte Ltd’s revenue and related planning figures.

LanguageEnglish

CategoryPaper Templates

FormatPDF

Pages21

Reading Time7 min

AccessFree to download

INSTRUCTIONS TO CANDIDATES

Time, questions, and open-book restrictions

Allowed materials and permitted devices

Recording, ownership, and integrity actions

MODULE-SPECIFIC INSTRUCTIONS

Currency and reporting standards assumptions

Important notice and access rules

Question 1 Scenario

Audit senior assignment and business background

Revenue extracts and FY 2026 projected figures

FP Singapore CA Qualification (Foundation) Examination 4 December 2025 Assurance INSTRUCTIONS TO CANDIDATES 1. The time allowed for this examination paper is 3 hours 15 minutes. 2. This examination paper has FOUR (4) questions and comprises TWENTY-ONE (21) pages (including this instruction sheet , and Appendix A) . Each question may have MULTIPLE parts and ALL questions are examinable. 3. This is a restricted open-book examination. You are allowed to have only the following materials with you at your exam location: • One A4-sized double-sided cheat sheet • One A4-sized double-sided blank scratch paper 4. During the examination, you are allowed to use your laptop and any calculators that comply with the ISCA’s regulations. Please note that watches, mobile phones, tablets, and all other electronic devices MUST NOT be used during the examination and MUST NOT be within reach or sight or hearing from where you are seated to write the exam. 5. During the examination, videos of you and your computer screen will be recorded for the purpose of ensuring examination integrity and you have consented to these recordings. 6. This examination paper and all video recordings of this exam are the property of the Accounting and Corporate Regulatory Authority. MODULE-SPECIFIC INSTRUCTIONS: 7. Assume that all dollar amounts are in Singapore dollar (S$) unless otherwise stated. 8. Unless specified otherwise, assume that all the reporting entities in all the questions adopt, for all the relevant years, the Singapore Financial Reporting Standards (International) (SFRS(I)) that were issued by the Accounting Standards Council, the Singapore Standards on Auditing (SSA) and the Code of Professional Conduct and Ethics issued by the Institute of Singapore Chartered Accountants (ISCA) as at the date of this examination. IMPORTANT NOTICE: If you are not feeling well, please do not press “Start Assessment”. If you have started and leave during the exam, you would be deemed to have attempted the paper. e-Exam Question Number 1 **VERY IMPORTANT NOTICE** 1. Your question paper is attached under the "Resource" tab found at the bottom right of EACH question. Other important information: 2. You will only be allowed to access the Excel function from your computer. 3. You are NOT ALLOWED to access any websites or reference materials (except for your A4 sized double sided cheat sheet) during the exam. 4. You are NOT ALLOWED to print the question paper. 5. Please take note that your screen will be monitored throughout the examination. If you are found to have accessed unauthorised materials or websites, or if you cheat or attempt to cheat, you will be liable to severe disciplinary action. Should you encounter any issues during the exam, please call the following number: +65 6028 9811 6. You do not need to fill in an answer to this instruction question. Question 1 –(a) to (f) You are an audit senior assigned to audit the financial statements of Big Fan Pte Ltd (Big Fan) . The financial year ends on 31 March 2026. Big Fan sells large, industrial fans for industrial use such as in factories, shipyards and energy plants. The permanent audit files , updated in prior year’s audit, contain the following extracts about Big Fan’s revenue: “Big Fan imports the industrial fans from suppliers in China and sells to corporate customers in Singapore. Installation of these fans is complex and requires skilled labour. Depending on the configuration of the fans, installation can take one to two weeks to complete. Big Fan does not provide installation services; Big Fan’s customers engage Big Fan’s business partner to provide installation and maintenance service.” The following draft figures are provided by Big Fan for audit planning purposes. The figures in the income statement are made up of actual figures (from 1 April 2025 to 30 November 2025) and projected figures (from 1 December 2025 to 31 March 2026) . | | F

FAQs

How long is the Assurance examination, and how many questions does it contain?

The allowed time is 3 hours 15 minutes. The paper has FOUR (4) questions comprising TWENTY-ONE (21) pages, and all questions are examinable.

What materials and tools are candidates allowed to use during the exam?

Candidates may bring one A4-sized double-sided cheat sheet and one A4-sized double-sided blank scratch paper. During the exam, they may use a laptop and calculators that comply with ISCA regulations, and they are allowed to access the Excel function only.

What are the key rules about accessing external resources and devices?

Candidates are not allowed to access websites or reference materials (other than the A4 cheat sheet) and are not allowed to print the question paper. Watches, mobile phones, tablets, and other electronic devices must not be used and must not be within reach or sight or hearing.

Oct 13, 2026

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