Understanding public accountant (PA) requirements & eligibility
Learn who must register as a PA, eligibility requirements and the consequences of practising without registration.
Last updated 29 January 2026
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Who must register
PAs can provide public accountancy services such as auditing and reporting on financial statements.
Under the Accountants Act, you must register as a PA to provide public accountancy services, such as:
Audit and reporting on financial statements
Performing acts that are required by law to be done by a PA
Who does not need to register
You do not need to register as a PA to provide these services:
General accounting work
Tax preparation and advice
Corporate advisory services
Financial consulting
Bookkeeping
Practising without registration
If you have not registered as a PA, you must not:
Practise as a PA
Hold yourself out as a PA
Claim or imply that you are registered or authorised to provide public accountancy services in Singapore
Practising without registration is an offence:
First-time offenders may face a fine up to $5,000, imprisonment up to 12 months, or both.
Repeat offenders may face a fine up to $10,000, imprisonment up to 24 months, or both.
Eligibility requirements
To register as a PA, you must:
Be at least 21 years old
Satisfy the prescribed requirements relating to:
Be able to to carry out public accountancy services
Be able to maintain an office or space where clients can engage your services
Be able to undertake work for any member of the public
When PAOC may refuse registration
The Public Accountants Oversight Committee (PAOC) may refuse to register you if they determine that you:
Are not of good reputation or character
Are engaged in any business or occupation that is inconsistent with the integrity of a PA
Are unfit to practise as a PA
Have had your registration, licence, or approval to practise as a PA withdrawn, suspended, cancelled, or revoked in any other country