Singapore: Accredited tax professionals | Research Credit Integrity Alliance

This page describes the voluntary accreditation scheme for tax professionals in Singapore, run by the Singapore Chartered Tax Professionals (SCTP), and how IRAS refers to it. It describes the scheme only and makes no recommendation.

Summary

Point	Position as at 11 October 2026	Source
Accrediting body	SCTP, which IRAS describes as "the accreditation body for tax professionals in Singapore"	IRAS1
Is accreditation required by law?	No legal requirement was identified; IRAS describes it as something professionals "may apply" for	IRAS1
Tiers	Accredited Tax Advisor, Accredited Tax Practitioner, Accredited Tax Practitioner (Provisional)	SCTP2
Specializations	Income Tax, GST, or both	SCTP2
Ethics	All accredited tax professionals must adhere to the SCTP Code	SCTP3
Continuing education	30 hours a year, or 90 hours over any three consecutive years	SCTP4
Official uses	Form C-S and Form C ask for an accredited reviewer's membership number; certain GST programs can be performed only by accredited professionals	IRAS15

The accrediting body

SCTP was established in 2010 as the Singapore Institute of Accredited Tax Professionals and renamed Singapore Chartered Tax Professionals in 2020. It describes itself as the national professional body for the tax community in Singapore.6

IRAS states that SCTP "aims to promote the standards of tax practice and raise the technical competence and capability of tax professionals", and that IRAS partners SCTP to improve industry standards, including through seminars, dialogue sessions and regular discussions with SCTP's SME Tax Committee.1 Under IRAS's Enhanced IRAS-Tax Agent Relationship Framework, IRAS seeks to understand tax agents' practices and needs through regular discussions with SCTP.7

Who may be accredited

SCTP states that accreditation is "based on both qualifications and practical tax experience". There are three categories and two specializations.2

Tier	Income tax specialization	GST specialization
Accredited Tax Advisor	At least 5 years of income tax experience and the Tax Academy of Singapore's Advanced Tax Programme (Income Tax Programme Level 3)	At least 5 years of GST experience and the Tax Academy's Advanced GST Programme (GST Programme Level 3)
Accredited Tax Practitioner	At least 3 years of income tax experience and one of the recognized qualifications, such as the Tax Academy's Income Tax Programme Level 2 or specified professional examination modules in Singapore taxation	At least 3 years of GST experience and the Tax Academy's GST Programme Level 2
Accredited Tax Practitioner (Provisional)	At least 3 years of income tax experience, or one of the recognized qualifications	At least 3 years of GST experience, and the Tax Academy's GST Programme Level 2 as listed in the criteria

Source for the table: SCTP's accreditation criteria.2 SCTP states that relevant experience must include at least two years of tax experience in Singapore, and it also offers an experience-based pathway for experienced professionals, with an attestation from an Accredited Tax Advisor.2 A professional may hold different tiers in the two specializations.3 SCTP states that applications are reviewed by its Accreditation Committee and approved by its Board in batches every two to three months.3

Obligations of accredited professionals

Ethics. SCTP states that its Code of Professional Conduct and Ethics was launched on 1 January 2011 and that "all accredited tax professionals must adhere to this Code".3 The current Code, effective 1 September 2026, provides that failure to adhere may result in disciplinary proceedings, which may lead to removal from membership.8 It requires members to disclose to clients any commission or other advantage from a third party, and strongly recommends an engagement letter that sets out the basis on which fees are charged.8 See Professional body rules.

Continuing education. Since 2012, accredited tax professionals in every tier have been required to complete 30 hours of continuing professional education each year. The requirement may be met over a three-year rolling period, provided 90 hours are completed in any three consecutive years.4

How IRAS uses accreditation

The return. Form C-S and Form C ask whether the return was reviewed by an SCTP Accredited Tax Advisor, Accredited Tax Practitioner or Accredited Tax Practitioner (Provisional) for income tax and, if so, for the reviewer's membership number.59 IRAS states that the membership number and member name fields are compulsory, that it may take steps to verify that the numbers are bona fide, and that it uses the information "for profiling purpose to better understand our taxpayers".10

GST programs. IRAS states that the Assisted Compliance Assurance Programme and the Assisted Self-help Kit "can only be performed by SCTP accredited tax professionals".1 Both are GST compliance initiatives.11

Directory. IRAS refers the public to SCTP's online directory for a list of accredited tax professionals.1

What accreditation does not cover

The accreditation criteria reviewed for this page are framed by tax type, income tax or GST. They do not include a separate specialization or qualification for research and development (R&D) or Enterprise Innovation Scheme claims.2 The sources reviewed for this page do not require an R&D or EIS claim to be prepared or reviewed by an accredited professional.512

No official source reviewed for this page reports how many accredited tax professionals there are, or what share of returns claiming R&D deductions were reviewed by one.

Sources

Inland Revenue Authority of Singapore, Enhanced IRAS-tax agent Relationship Framework (last updated 28 January 2026), section "Accreditation for tax professionals". https://www.iras.gov.sg/quick-links/tax-agents/iras-tax-agent-relationship (accessed 11 October 2026). Back
Singapore Chartered Tax Professionals, Accreditation Progression. https://www.sctp.org.sg/Accreditation-Criteria.aspx (accessed 11 October 2026). Back
Singapore Chartered Tax Professionals, Frequently Asked Questions, sections "General" and "Accreditation Application", questions on levels of accreditation, the Code, different designations and approval time. https://www.sctp.org.sg/FAQs.aspx (accessed 11 October 2026). Back
Singapore Chartered Tax Professionals, Continuing Professional Development. https://www.sctp.org.sg/CPE.aspx (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Explanatory Notes to Form C-S for Year of Assessment (YA) 2026, section "Particulars of Person who Reviewed the Return". https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/explanatory-notes-to-ya-2026-form-c-s.pdf?sfvrsn=1d2386c1_20 (accessed 11 October 2026). Back
Singapore Chartered Tax Professionals, About SCTP. https://www.sctp.org.sg/About-SCTP.aspx (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Partnership with tax agents (last updated 27 March 2026), section "Principles and strategies". https://www.iras.gov.sg/who-we-are/what-we-do/public-engagement/partnership-with-tax-agents (accessed 11 October 2026). Back
Singapore Chartered Tax Professionals, Code of Ethics and Professional Conduct (effective 1 September 2026), paragraphs 2.2, 3.10 and 8.18. https://www.sctp.org.sg/Ethics-Code.pdf (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Explanatory Notes to Form C for Year of Assessment (YA) 2026, page 1, item on review of the return by an SCTP accredited professional. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/explanatory-notes-to-ya-2026-form-c.pdf?sfvrsn=3b9e8f70_43 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Frequently Asked Questions (FAQs) on Filing of Form C-S/ Form C-S (Lite) (updated 15 May 2026), questions 12 and 13. https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/faqs---file-form-c-s.pdf?sfvrsn=7b435b8f_52 (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, Voluntary disclosure of errors for reduced penalties (last updated 21 May 2026), section "Voluntary compliance initiatives". https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/voluntary-disclosure-of-errors-for-reduced-penalties (accessed 11 October 2026). Back
Inland Revenue Authority of Singapore, IRAS e-Tax Guide: Research and Development Tax Measures (Eighth Edition, published 30 January 2026), paragraphs 2.2 and 11.1 to 11.3. https://www.iras.gov.sg/docs/default-source/e-tax/research-and-development-tax-measures-etax-guide_6th-edition.pdf?sfvrsn=1f38a2e8_27 (accessed 11 October 2026). Back