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Accounting and Corporate Regulatory Authority

Managing as a public accountant (PA) or accounting entity (AE)

Access regulations and practical guides related to managing as a PA or AE.

Last updated 30 January 2026

Overview of managing as a public accountant or accounting entity

Lists the key requirements, guides, fees and resources for public accountants (PAs) and accounting entities (AEs).

Regulation & compliance for public accountants & accounting entities

Check your regulatory obligations as a public accountant (PA) or an accounting entity (AE), including monitoring and reviews.

Renewing public accountant (PA) registration

Check the requirements and steps to renew a public accountant's registration.

Updating changes in particulars: Public accountants (PAs)

If your registered details as a PA change, you must notify ACRA within 30 days.

Cancelling public accountant (PA) registration

You can apply to cancel your PA registration if you no longer wish to practise as a PA.

Changing the name of a public accounting entity (PAE)

Learn how to change the name of your public accounting firm (PAF), public accounting corporation (PAC) or Accounting limited liability partnership (ALLP).

Updating changes in particulars: Accounting LLP (ALLP)

Learn what ALLP changes you must update with ACRA, including deadlines, required information, and step-by-step filing instructions.

Updating changes in particulars: Public accounting corporation (PAC)

Learn when and how to update your PAC's registration details under the Accountants Act 2004 and Companies Act 1967.

Updating changes in particulars: Public accounting firm (PAF)

Learn what PAF changes you must update with ACRA, including deadlines, required information, and step-by-step filing instructions.

Cancelling your public accounting entity (PAE) status

Cancel (revoke) your PAE status to stop providing public accountancy services and continue operating as another type of business entity.

PAs registered as judicial managers or trustees in bankruptcy

View public accountants (PAs) registered specifically to act as judicial managers (JMs) or trustees in bankruptcy.

Applying for consent to resign: Auditors of PICs, VCCs, or subsidiaries

Check when auditors of public interest companies (PICs), variable capital companies (VCCs), or subsidiaries need ACRA's consent to resign, and how to apply for approval.