Early and Extended Renewal of Certificate of Registration by Public Accountants for 2025

  1.     Annually, public accountants (PAs) who wish to remain in practice are required to renew their certificates of registration, which expire on 31 December via the BizFile+ portal.  As the current BizFile+ will undergo a system revamp at the end of this year, ACRA will commence the 2025 PA Renewal process earlier, starting from 1 October 2024, to enable public accountants to renew their certificates of registration for 2025 using the current BizFile+ system.

2.     Public accountants who wish to renew their certificates of registration for 2025 should submit their renewal applications via BizFile+ portal by 19 November 2024.  After this date, the current BizFile+ portal will become unavailable and public accountants will not be able to submit their renewal applications via BizFile+. Hence, public accountants are strongly advised to complete their renewals within the specified timeframe in the current BizFile+ portal.

Completion of PA Renewal Applications Submitted Early via BizFile+

Compliance with CPE requirements

3.     The deadline for public accountants to comply with the CPE requirements for the renewal of their certificates of registration remains as 31 December 2024.  For renewal purposes, public accountants who have yet to meet the CPE hours at the point of applying for renewal may still submit their applications in BizFile+.  They are to enter the details of courses they have attended in 2024 up to the date of their renewal applications. ACRA would like to remind public accountants that it is their responsibility to ensure they meet the CPE requirements by 31 December 2024. Public accountants should also retain supporting evidence of course participation, which must be furnished to ACRA for verification if requested. 

Number of clients

4.     When completing the renewal application, public accountants may provide the number of clients that they and the entities in which they are practising have audited in 2024, based on the actual number as of the date of the renewal application and an estimate for the period from the date of renewal to 31 December 2024.  Public accountants must notify ACRA if the actual number of clients for 2024, in particular if the number of “Clients which are public-listed entities on the Singapore Exchange (SGX)”, differs from the number submitted during the renewal, which impacts the renewal fees paid.  

Renewal Fee 

5.     The fees payable for the 2025 PA Renewal are as follows:

        a. A fixed sum of $600; and

        b. A variable sum as set out in the table below: 

Important Note

6.     When submitting the application for renewal, public accountants should avoid opening multiple login windows or tabs simultaneously in BizFile+ to prevent any conflict in the transactions submitted through the BizFile+ portal.

7.     If you require further clarification, please send your enquiries via email to acra_pod@acra.gov.sg.