Step 1: Check the requirements to renew a PA's registration
You must meet four requirements to renew your public accountant (PA) registration every year.
Last updated 29 January 2026
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1. Pass practice reviews
You must either:
Pass the Practice Reviews conducted under Part 5 of the Accountants Act 2004
Comply with any order or requirement made by the Public Accountants Oversight Committee (PAOC)
Practice Review details: Practice Monitoring Programme (PMP)
2. Meet continuing professional education (CPE) requirements
You must meet all of these requirements:
Total hours: Complete 120 CPE hours over three years
Structured learning: Complete at least 90 hours of structured learning
Annual minimum: Complete at least 20 hours of structured learning each calendar year
Note: If you cannot meet these requirements, apply for an exemption.
2a. Counting hours from the three-year period
Illustration of the rolling three-year period
Renewal year | CPE hours for courses attended from |
2026 | 1 January 2023 to 31 December 2025 |
2027 | 1 January 2024 to 31 December 2026 |
2b. Requirements for core expertise areas
Of your 90 hours of structured learning, you must complete the minimum hours for each core expertise area.
Check the requirements for your registration type:
PAs who perform audits
These requirements apply to all PAs unless they are:
Also an approved liquidator
Registered only to become a judicial manager and not perform audit
You need at least 60 structured learning hours in core expertise areas. Of your 60 hours, you need to meet the minimum hours for each area below. The remaining nine hours can be from any core expertise area.
Requirements: Most PAs
Core expertise areas | Minimum hours |
Financial and Sustainability Reporting Standards and Pronouncements (Category 1) | 18 |
Ethics and Professionalism (Category 2) | 6 |
Auditing and Assurance Standards, Pronouncements and Methodology (Category 3) | 18 |
Information Technology (Category 5) | 9 |
PAs who are also approved liquidators
You need at least 60 structured learning hours in core expertise areas.
Requirements: Also approved liquidators
Core expertise areas | Minimum hours |
Financial and Sustainability Reporting Standards and Pronouncements (Category 1) | 18 |
Ethics and Professionalism (Category 2) | 6 |
Auditing and Assurance Standards, Pronouncements and Methodology (Category 3) | 18 |
Insolvency and Restructuring (Category 4) | 9 |
Information Technology (Category 5) | 9 |
PA registered only as judicial managers and do not perform audit
You need at least 45 structured learning hours in core expertise areas.
Requirements: Judicial managers
Structured learning hours | Core expertise areas |
30 | Either:
Note: At least nine hours must be in Category 4. |
6 | Ethics and Professionalism (Category 2) |
9 | Information Technology (Category 5) |
2c. Maintain proper records of training
Maintain your CPE records using the format in Appendix IV of the CPE Syllabus.
What to record
Keep accurate records of your structured and unstructured learning activities. The records need to include the following:
Name and contact information of the CPE programme provider
Title and description of content
Date of programme
Number of CPE hours
How long to keep records
Keep records and evidence of participation for three years. This includes:
Certificates
Attendance lists
Letters of certification from employers or lecturers
Evidence of participation (must be produced when requested, together with the reasons for classifying a particular course in that category)
Produce your records when requested. You must also explain why you classified each course in its particular category.
Note: If the Public Accountants Oversight Committee (PAOC) ordered you to complete additional CPE hours under the Practice Monitoring Programme, do not count these hours towards your CPE requirements for renewal.
More details: Section 13(3)(a) of the Accountants Act, Practice Directions on revised CPE syllabus and renewal requirements
3. Meet continued registration criteria
You must meet all four criteria:
You practise or intend to practise as a public accountant in Singapore.
You have or will have an office in Singapore where clients can engage your services.
You are available to accept work from the public.
You are a member of the Institute of Singapore Chartered Accountants.
4. Pay any outstanding fees
You must pay all outstanding fees to ACRA before you apply to renew.
Applicable fees
Fees | Legal references |
|---|---|
PMP fees | Section 33(2) of the Accountants Act Read this with rule 4 and the First Schedule to the Accountants (Public Accountants) Rules. |
Penalties from PAOC disciplinary proceedings | |
Costs and expenses from PAOC disciplinary proceedings |
More details: Practice Direction No. 2 of 2008