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.
Last updated 29 January 2026
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When to cancel your PAE status
You can apply to cancel your PAE status if you want to:
Stop providing public accountancy services (such as auditing); and
Continue operating as another type of business entity
If you want to stop operating and cease the whole entity, you can close your PAE directly:
Public accounting firm (PAF): Closing a PAF
Public accounting corporation (PAC): Closing a local company
Accounting limited liability partnership (ALLP): Closing an LLP
Before you cancel your status
This guide explains how to cancel your PAE status if you fulfil all of these conditions:
ACRA has not received any complaints or information about your PAE or public accountants (PAs) under the Accountants Act.
No disciplinary proceedings are pending against your PAE or PAs under the Accountants Act.
Your PAE is not under investigation or inquiry by a Complaints Committee or Disciplinary Committee under the Accountants Act.
Who can apply
You can apply directly through Bizfile if you hold one of these roles:
PAF or ALLP: Public accountant (PA) partner
PAC: PA director
You may also engage a corporate service provider (CSP) to file on your behalf.
Fees and processing time
Revoke a PAE status
What you need to know | Details |
Fees | Free |
Processing time | Most applications will be processed within 15 working days |
Note: Consider all implications carefully before you close your business. Your PAE will be closed immediately after you submit the eService. You cannot reverse the closure once ACRA approves it.
How to cancel your status
Open the General lodgement eService and log in.
Under Type of lodgement, select Apply to revoke public accounting entity status.
Complete and submit the form.
After you cancel your status
Once approved, your entity:
Can no longer provide public accountancy services
Can continue operating with a different status as follows:
After cancellation
If your PAE was a/an | What to expect |
|---|---|
PAF | You will receive a new business unique entity number (UEN), and you can start operating as an ordinary business entity. |
ALLP | Your entity can continue operating as an ordinary LLP. |
PAC | Your entity can continue operating as an ordinary company. |