Programme Outline
Upon completion, participants will be able to:
- Define the roles and responsibilities of forensic accountants and relevant legal and regulatory frameworks in Singapore that guide investigation and reporting.
- Explain key financial forensic accounting concepts, including how white-collar crime, legal frameworks and regulatory requirements in Singapore impact professional practice.
- Apply practical investigative approaches, including evidence gathering, data analysis and interviews, to conduct effective fraud detection and forensic investigations.
- Develop comprehensive fraud risk management strategies, including investigation planning and execution, through applied case work and mock investigations.
- Apply digital forensics principles to identify, preserve, and analyse electronic evidence in a financial forensic context, while adhering to the chain of custody and relevant Singaporean cyber and data protection laws.
Course Module, Duration and Mode of Delivery
Module | Title | CPE Category | Hours | Mode of Delivery |
FoACI | Forensic Accounting & Compliance Investigation | Category "Others" | 10 | e-Learning |
FC | Financial Crime | Category "Others" | 6 | e-Learning |
DF | Digital Forensics | Category 5 | 8 | e-Learning |
PR | Professional Requirements | Category 2 | 4.5 | e-Learning |
Capstone | Capstone Module for ISCA Financial Forensic Accounting Qualification | Category "Others" | 21 | In-person |
| Total | | 49.5 | |
Detailed Module Coverage
Module | Module Coverage |
Forensic Accounting & Compliance Investigation | This module provides a comprehensive foundation in fraud and forensic accounting, covering common types of white-collar crime, the roles and responsibilities of forensic accountants, and the relevant legal and regulatory framework in Singapore. Participants will learn practical investigative approaches, including evidence gathering, data analysis, interviews, and reporting, to support fraud detection and forensic investigations from start to finish. The module also builds core competencies in fraud risk management and investigation planning through applied case work and a mock investigation. |
Financial Crime | The Financial Crime module provides a practical overview of financial crime risks, regulatory expectations, and compliance requirements in Singapore and globally. Participants will gain hands-on understanding of AML/CFT, fraud, corruption, sanctions, and emerging risks such as crypto-related financial crime, supported by real-world typologies, investigation management, and effective reporting practices. The module also covers governance, risk management, technology, and ethical considerations to help professionals design and operate effective financial crime compliance and remediation frameworks. |
Digital Forensics | The Digital Forensics module introduces participants to the principles and practical application of digital and cyber investigations in a financial forensic context. It covers the identification, preservation, and analysis of electronic evidence, including emails, system logs, malware artefacts, and online activity, while emphasising proper chain of custody and investigative methodology. Participants will also gain exposure to forensic data analytics and e-discovery, supported by relevant Singapore cyber and data protection laws. |
Professional Requirements | The following Ethics Pronouncement (EP) which are applicable to all ISCA Members will be covered: - EP 100 Code of Professional Conduct and Ethics issued by ISCA (ISCA Code); and
- EP 200 Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore.
|
Capstone Module for ISCA Financial Forensic Accounting Qualification -------------- Schedule 1
Date and Time (9am - 5pm)*:
3 Aug 2026 (D1)
4 Aug 2026 (D2)
5 Aug 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
16 Nov 2026 (D1)
17 Nov 2026 (D2)
18 Nov 2026 (D3) ---------- | The 3-day in-person capstone will cover the following topics through practical case studies and exercises: Remote Proctoring Examination (after the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (1 Attempt)
|
Training Methodology
Self-paced e-learning modules, with an in-person capstone workshop and an overall assessment
Closing Date for Registration
1 week before the course start date
Notes:
- * ISCA reserves the right to make changes or improvements to any of the schedule dates and times described in this page without prior notice.
- You will undertake a group project in the capstone module. More details will be shared during the capstone workshop.
- Each capstone session is capped at 50 participants.
Intended For
- Forensic accounts across professional services firms, corporates, and the public sector
- Accounting and finance professionals
- Law enforcement officers
- Governance, compliance, and control professionals
Schedule & Fees
Date & Time
03 Aug 2026 (9:00 AM - 5:00 PM)
04 Aug 2026 (9:00 AM - 5:00 PM)
05 Aug 2026 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
3,270.00
For Non-Members:
3,270.00
Programme Facilitator(s)
Lem Chin Kok
Venue
60 Cecil Street
ISCA House
Singapore 049709
Date & Time
16 Nov 2026 (9:00 AM - 5:00 PM)
17 Nov 2026 (9:00 AM - 5:00 PM)
18 Nov 2026 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
3,270.00
For Non-Members:
3,270.00
Programme Facilitator(s)
Lem Chin Kok
Venue
60 Cecil Street
ISCA House
Singapore 049709
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Mr Lem Chin Kok
Mr Lem Chin Kok is the Chief Executive Officer of AiRTS, an AI-first technology firm based in Singapore, with operations extending into Vietnam.
In addition to his role at AiRTS, Chin Kok serves as a board member of the Goods and Services Tax Board of Review (GSTBR). This administrative tribunal, established under the Goods and Services Tax Act, adjudicates disputes between taxpayers and the Comptroller of Goods and Services Tax at the Inland Revenue Authority of Singapore.
He also contributes to academia by teaching the Forensic Accounting and Digital Forensics module for the Master of Science in Accountancy program at Nanyang Technological University.
Chin Kok was the chairman of the Institute of Singapore Chartered Accountants (ISCA) Financial Forensic Accounting Oversight Committee for 6 years. In this capacity, he played a pivotal role in designing and developing the ISCA Financial Forensic Accounting qualification, the region’s first applied learning qualification in this field.
Before his current endeavours, Chin Kok spent over 22 years at a Big Four audit firm, where he led forensic practices across the Asia Pacific, as well as cyber practices in Singapore, India, and Indonesia, and risk consulting practice in Singapore.
Chin Kok began his career with the Singapore Police Force, specializing in the investigation of white-collar crimes such as criminal breach of trust, forgery, and cheating, more than 30 years ago. His extensive experience in both law enforcement and the corporate sector underscores his expertise in forensic accounting and risk management.
Programme Outline
Upon completion, participants will be able to:
- Define the roles and responsibilities of forensic accountants and relevant legal and regulatory frameworks in Singapore that guide investigation and reporting.
- Explain key financial forensic accounting concepts, including how white-collar crime, legal frameworks and regulatory requirements in Singapore impact professional practice.
- Apply practical investigative approaches, including evidence gathering, data analysis and interviews, to conduct effective fraud detection and forensic investigations.
- Develop comprehensive fraud risk management strategies, including investigation planning and execution, through applied case work and mock investigations.
- Apply digital forensics principles to identify, preserve, and analyse electronic evidence in a financial forensic context, while adhering to the chain of custody and relevant Singaporean cyber and data protection laws.
Course Module, Duration and Mode of Delivery
Module | Title | CPE Category | Hours | Mode of Delivery |
FoACI | Forensic Accounting & Compliance Investigation | Category "Others" | 10 | e-Learning |
FC | Financial Crime | Category "Others" | 6 | e-Learning |
DF | Digital Forensics | Category 5 | 8 | e-Learning |
PR | Professional Requirements | Category 2 | 4.5 | e-Learning |
Capstone | Capstone Module for ISCA Financial Forensic Accounting Qualification | Category "Others" | 21 | In-person |
| Total | | 49.5 | |
Detailed Module Coverage
Module | Module Coverage |
Forensic Accounting & Compliance Investigation | This module provides a comprehensive foundation in fraud and forensic accounting, covering common types of white-collar crime, the roles and responsibilities of forensic accountants, and the relevant legal and regulatory framework in Singapore. Participants will learn practical investigative approaches, including evidence gathering, data analysis, interviews, and reporting, to support fraud detection and forensic investigations from start to finish. The module also builds core competencies in fraud risk management and investigation planning through applied case work and a mock investigation. |
Financial Crime | The Financial Crime module provides a practical overview of financial crime risks, regulatory expectations, and compliance requirements in Singapore and globally. Participants will gain hands-on understanding of AML/CFT, fraud, corruption, sanctions, and emerging risks such as crypto-related financial crime, supported by real-world typologies, investigation management, and effective reporting practices. The module also covers governance, risk management, technology, and ethical considerations to help professionals design and operate effective financial crime compliance and remediation frameworks. |
Digital Forensics | The Digital Forensics module introduces participants to the principles and practical application of digital and cyber investigations in a financial forensic context. It covers the identification, preservation, and analysis of electronic evidence, including emails, system logs, malware artefacts, and online activity, while emphasising proper chain of custody and investigative methodology. Participants will also gain exposure to forensic data analytics and e-discovery, supported by relevant Singapore cyber and data protection laws. |
Professional Requirements | The following Ethics Pronouncement (EP) which are applicable to all ISCA Members will be covered: - EP 100 Code of Professional Conduct and Ethics issued by ISCA (ISCA Code); and
- EP 200 Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore.
|
Capstone Module for ISCA Financial Forensic Accounting Qualification -------------- Schedule 1
Date and Time (9am - 5pm)*:
3 Aug 2026 (D1)
4 Aug 2026 (D2)
5 Aug 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
16 Nov 2026 (D1)
17 Nov 2026 (D2)
18 Nov 2026 (D3) ---------- | The 3-day in-person capstone will cover the following topics through practical case studies and exercises: Remote Proctoring Examination (after the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (1 Attempt)
|
Training Methodology
Self-paced e-learning modules, with an in-person capstone workshop and an overall assessment
Closing Date for Registration
1 week before the course start date
Notes:
- * ISCA reserves the right to make changes or improvements to any of the schedule dates and times described in this page without prior notice.
- You will undertake a group project in the capstone module. More details will be shared during the capstone workshop.
- Each capstone session is capped at 50 participants.
Intended For
- Forensic accounts across professional services firms, corporates, and the public sector
- Accounting and finance professionals
- Law enforcement officers
- Governance, compliance, and control professionals
Programme Facilitator(s)
Mr Lem Chin Kok
Mr Lem Chin Kok is the Chief Executive Officer of AiRTS, an AI-first technology firm based in Singapore, with operations extending into Vietnam.
In addition to his role at AiRTS, Chin Kok serves as a board member of the Goods and Services Tax Board of Review (GSTBR). This administrative tribunal, established under the Goods and Services Tax Act, adjudicates disputes between taxpayers and the Comptroller of Goods and Services Tax at the Inland Revenue Authority of Singapore.
He also contributes to academia by teaching the Forensic Accounting and Digital Forensics module for the Master of Science in Accountancy program at Nanyang Technological University.
Chin Kok was the chairman of the Institute of Singapore Chartered Accountants (ISCA) Financial Forensic Accounting Oversight Committee for 6 years. In this capacity, he played a pivotal role in designing and developing the ISCA Financial Forensic Accounting qualification, the region’s first applied learning qualification in this field.
Before his current endeavours, Chin Kok spent over 22 years at a Big Four audit firm, where he led forensic practices across the Asia Pacific, as well as cyber practices in Singapore, India, and Indonesia, and risk consulting practice in Singapore.
Chin Kok began his career with the Singapore Police Force, specializing in the investigation of white-collar crimes such as criminal breach of trust, forgery, and cheating, more than 30 years ago. His extensive experience in both law enforcement and the corporate sector underscores his expertise in forensic accounting and risk management.
