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Accounting and Corporate Regulatory Authority

Registering a public accounting entity (PAE)

Find the right accounting entity type for your needs, and learn how to set it up in Singapore.

Last updated 30 January 2026

Key features & types of accounting entities

Compare the three types of public accounting entities (PAEs) in Singapore, including their key features and requirements.

Setting up a public accounting firm (PAF)

A PAF is a sole proprietorship or partnership registered under the Accountants Act. Learn how to reserve a firm name and register a PAF.

Setting up an accounting LLP (ALLP)

Check the requirements and registration process for setting up an accounting LLP, or find out how to convert an existing public accounting entity to an ALLP.

Setting up a public accounting corporation (PAC)

Check the requirements and registration process for setting up a PAC, which has a company structure.

Applying for public accounting entity (PAE) status

You can apply to convert your existing business entity to a PAE if you meet the eligibility requirements.

CSP registration for public accounting entities (PAEs)

PAEs need to be registered as corporate service providers (CSPs) if they carry out certain Financial Action Task Force (FATF) designated activities.