Updated Practice Direction No 1 of 2024
Accountants
Accounting entities
Corporate service providers (CSPs)
Accounting standards and sector regulation
28 August 2025
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Practice Direction 1 of 2024 has been updated to include the policy for publishing disciplinary orders made against public accountants (PAs) or public accounting entities (PAEs) as follows:
All disciplinary orders are to be published on ACRA’s website.
Disciplinary orders arising from audit quality related complaints will be removed from ACRA’s website either:
a) when the PA/PAE subsequently obtains a “Satisfactory” or “Partially Satisfactory” audit inspection outcome; or
b) two years after the cancellation/revocation of the PA/PAE’s registration
Click here to view the updated Practice Direction No 1 of 2024 for more details.
