Cancelling public accountant (PA) registration

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

Last updated 29 January 2026

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Before you apply

This guide explains how to cancel your PA registration.

You can apply to cancel your registration at any time if both of these apply:

ACRA has not received any complaint or information against you under the Accountants Act.
There are no pending disciplinary proceedings against you.

Who may apply

As an individual, you can apply directly.

You may also engage a corporate service provider (CSP) to file on your behalf.

Required steps before you apply

PA cancellation: Requirements

Your situation

What you must do

If you are the only PA practising in any of these public accounting entities (PAEs):

Complete the relevant steps below before you cancel your registration:

Cancel your PAE status if you would like to continue operating as an ordinary business entity.
File cessation or dissolution of business entity if you would like to cease the operations of the entity.
Appoint a new PA partner or director into your AE. If you admit a new PA director, they must also be a member of the PAC.

If you are the only PA who is a:

Partner under section 18(3)(c) or partner under section 18A(3)(e) of the Accountants Act
Director under section 17(3)(d) of the Accountants Act

Submit a change in particulars to appoint another PA as:

Partner under section 18(3)(c) or partner under section 18A(3)(e) of the Accountants Act
Director under section 17(3)(d) of the Accountants Act

More details:

If your PAE will no longer meet the requirement that two-thirds of the partners or directors are PAs after you cancel your registration

Submit a change in particulars to appoint another PA as a:

Partner under section 18(3)(c) or partner under section 18A(3)(e) of the Accountants Act
Director under section 17(3)(d) of the Accountants Act

If you admit a new PA director, they must also be a member of the PAC.

More details:

Fees and processing time

PA cancellation