All students in Singapore should now select the International (INT) version of the exam, which uses approximately 95% of the same syllabus content. Use the following transitional guidance and resources to support your exam success.

Adjusting to the AAA INT syllabus

The AAA SGP and AAA INT syllabuses were very similar. Students transitioning will no longer be examined on the small amount of SGP specific content, which made up approximately 5% of the AAA SGP exam.

Access the AAA INT September 2025 - June 2026 syllabus and study guide

Access the AAA INT September 2025 – June 2026 examinable documents

Points to focus on

Ethical Code

The main difference will be ensuring that you are familiar with the IESBA International Code of Ethics for Professional Accountants. Students who have previously studied the AAA SGP adapted exam will be familiar with the ISCA Code of Professional Conduct and Ethics, and should ensure that they are familiar with the references in the IESBA Code.

The ISCA Code is substantively based on the IESBA Code. However, it is important that you refer to the correct version in the exam. 

Notable differences include the long association rules for senior personnel on the audits of public interest entities (PIE). The IESBA Code requires senior personnel (such as the audit engagement partner) to serve for a maximum of seven cumulative years, whereas the ISCA Code requires a maximum of five years. You should ensure that you are familiar with the relevant cooling off periods, audit firm rotation periods, as well as the guidance for fees (including fee caps) under the IESBA Code as there are some differences between ISCA and IESBA.

Recommended resource

Study Hub – AAA INT – Chapter 3 Code of Ethics for Professional Accountants

Auditing standards

The AAA SGP exam was based on Singapore Standards of Auditing (SSA). Students should ensure that they are familiar with the International Standards of Auditing (ISA) upon which the AAA INT exam is based. 

Full details of the ISAs relevant to the AAA INT exam can be found in the examinable documents and the Study Hub study guide for this exam.

Access the AAA INT September 2025 – June 2026 examinable documents

Access ACCA Study Hub

Accounting standards

The AAA SGP exam was based on Singapore Financial Reporting Standards (SFRS). Students should ensure that they are familiar with the International Financial Reporting Standards (IFRS) upon which the AAA INT exam is based.

Students should ensure that they have sat and passed the SBR INT exam in order to ensure that they have the appropriate knowledge and application skills regarding financial reporting standards prior to sitting the AAA INT exam.

Exam technique

Good exam technique makes a big difference in the exam. Here are some tips and resources to help you hone your exam technique.

• Visit the ACCA Practice Platform to view the AAA INT specimen exam and familiarise yourself with the AAA INT exam. You can also practice using the AAA INT past exams, practice exams, and mock exam. 
• Practice under timed conditions, plan your answers before writing, and follow the mark allocation to ensure balanced responses. 
• Use clear, structured answers and avoid over-explaining lower-mark questions. 
• The AAA examiner’s reports provide great insights into common mistakes and best practices. We recommend to use these and read the mind of the marker articles along with question practice in the Practice Platform.