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Accounting and Corporate Regulatory Authority

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.

Last updated 30 January 2026

Audit regulation in Singapore

Understand ACRA's role in audit regulation, including public accountant (PA) registration and monitoring of audit quality.

Legal obligations: Public accountants & accounting entities

Learn what ACRA regulates for public accountants (PAs) and public accounting entities (PAEs) under the Accountants Act.

Code of Professional Conduct & Ethics for PAs & AEs

Download the Code of Professional Conduct and Ethics for public accountants (PAs) and accounting entities (AEs) ("ACRA Code").

Practice Monitoring Programme (PMP) for public accountants

The PMP assesses if audits were performed in accordance with prescribed professional standards and/or other requirements.

Quality Control (QC) review for accounting entities

The QC review assesses accounting entity’s (AE) quality controls against the prescribed quality control standards.

Regulatory notices for public accountants & accounting entities

Check the latest regulatory notices for public accountants and accounting entities, such as orders issued and notices of disciplinary proceedings.