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Accounting and Corporate Regulatory Authority

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.

Last updated 29 January 2026

On this page

Before you apply
How to apply
Related pages

Before you apply

You can apply for PAE status if you operate as:

  • A sole proprietorship or partnership that wants to become a public accounting firm (PAF)

  • A limited liability partnership that wants to become an accounting limited liability partnership (ALLP)

  • A company that wants to become a public accounting corporation (PAC)

Who may apply

First, check that you meet the relevant PAE requirements.

PAE requirements: Apply for PAE status

For

Requirements

PAFs

You need to meet all of the PAF registration requirements.

All existing business partners must become partners in the new PAF.

ALLPs

You need to meet all of the ALLP registration requirements.

PACs

You need to meet all of the PAC registration requirements.

You can apply directly through Bizfile if you intend to hold one of these roles:

  • PAF: Public accountant (PA) partner or PA employee

  • ALLP: PA partner or PA employee

  • PAC: PA director or PA employee

You can also engage a corporate service provider (CSP) to apply on your behalf.

Fees and processing time

Apply for PAE status

What you need to know

Details

Fees for PAF: $115

  • Name application fee for PAF (under the Accountants Act): $15

  • Application for approval of PAF (under the Accountants Act): $100

Fees for ALLP: $315

  • Name application fee for LLPs (under the LLP Act): $15

  • Application fee for approval of ALLP (under the Accountants Act): $300

Fees for PAC: $315

  • Name application fee for companies (under the Companies Act): $15

  • Application fee for approval of PAC (under the Accountants Act): $300

Processing time

Most applications are processed within 15 working days

Note: Your business and its unique entity number (UEN) will cease immediately after you apply. You will receive a new UEN for your PAE.

How to apply

  1. Open the General lodgement eService and log in.

  2. Under "Type of lodgement", select Register public accounting entity status.

  3. Complete and submit the form.

Related pages

CSP registration for public accounting entities (PAEs)

PAEs are deemed registered as corporate service providers (CSPs). Check your registered qualified individual (RQI) requirements and deadlines.

Overview of managing as a public accountant or accounting entity

Comprehensive list of guides, resources and regulatory notices for public accountancy service providers.