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Accounting and Corporate Regulatory Authority

Legal obligations: Public accountants & accounting entities

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

Last updated 29 January 2026

On this page

What PAs and PAEs must do
What ACRA regulates
What ACRA does not regulate

What PAs and PAEs must do

PAs and PAEs must:

  • Comply with all legal and regulatory requirements of the profession

  • Conduct themselves professionally when dealing with clients and third parties

  • Avoid improper conduct that would bring the public accountancy profession into disrepute

What ACRA regulates

ACRA regulates PAs and PAEs (accounting firms, corporations, and limited liability partnerships registered with ACRA).

What ACRA does not regulate

ACRA does not regulate:

  • Accountants in general, including those who do bookkeeping

  • The manner in which the PAEs run their business

  • The quality of services provided by PAEs