Practice Directions

Practice Direction No. 1 of 2021: Revised Continuing Professional Education Syllabus and requirements for registration as a public accountant and renewal of certificate of registration [PDF, 180 KB]

Practice Direction No. 5 of 2020: Application by a Public Accountant who is subjected to a Hot Review Order to Continue to be an Audit Principal [PDF, 141 KB]

Practice Direction No. 4 of 2020: Revocation of Practice Directions relating to registration and renewal of approved liquidators [PDF, 142 KB]

Practice Direction No. 3 of 2020: Requirements for companies, foreign companies and limited liability partnerships to lodge registrable controllers' information in the central register of controllers [PDF, 69 KB]

Practice Direction No. 2 of 2020: Revisions to XBRL filing requirements and data elements [PDF, 486 KB]

Practice Direction No. 1 of 2020: Clarification on the scope of public interest entity for financial institutions [PDF, 128 KB]

Practice Direction No. 1 of 2018: Compliance with Rule 10 of the Accountants (Public Accountants) Rules for Purposes of Practice Monitoring Programme [PDF, 137 KB]

Practice Direction No. 1 of 2017: Rectification of Registrar Under Section 12C(2)(a) of the Companies Act [PDF, 200 KB]

Practice Direction No. 1 of 2016: Publicising Inspection Outcomes under ACRA's Practice Monitoring Programme [PDF, 156 KB]

Practice Direction No. 6 of 2015: Effect of Companies (Amendment) Act 2014 on sections relating to Financial Reporting in the Companies Act (Repealed on 25 Feb 2021)
For more information on the applications for reliefs under Companies Act, please click here.

Practice Direction No. 4 of 2015: Resignation of Auditors of Public Interest Companies or Their Subsidiaries in relation to Sections 205AB to 205AF of the Companies Act, Chapter 50 [PDF, 175 KB]

Practice Direction No. 4 of 2014: Increase in Fee Cap on Revisit Practice Reviews and New Fee Chargeable for Re-consideration of Practice Review Outcomes (Revoked on 9 Dec 2022)

Practice Direction No. 1 of 2014: Revision in Filing Requirements of Financial Statements in XBRL with ACRA [PDF, 660 KB]

Practice Direction No. 3 of 2010: Public Practice Programme as a Requirement for Registration as a Public Accountant [PDF, 91 KB]

Practice Direction No. 4 of 2010: Practice Monitoring Programme: Hot Review Order [PDF, 206 KB]

Clarifications to Questions on Hot Review [PDF, 166 KB]

Practice Direction No. 5 of 2010: Peer Review Initiative to Assist Public Accountants to Upkeep the Quality of Professional Work [PDF, 117 KB]

Clarifications to Questions on Peer Review [PDF, 129 KB]

Practice Direction No. 3 of 2009: Mandatory Course to Assist Public Accountants to Upkeep the Quality of Professional Work (Revoked on 23 Feb 2022) 

Practice Direction No. 2 of 2008: Condition for Renewal of Certificate of Registration as a Public Accountant [PDF, 117 KB]

Practice Direction No. 3 of 2007: Revocation of Practice Direction No 2 of 2005 (Practice Monitoring Programme) [PDF, 60 KB]

Practice Direction No. 7 of 2006: Identical Names Prohibition for All Accounting Entities [PDF, 79 KB]

Practice Direction No. 5 of 2006: Notification under Section 62B(7) of The Companies Act, Cap 50 [PDF, 121 KB]

Practice Direction No. 4 of 2006 [PDF, 116 KB]

Practice Direction No. 2 of 2006: Companies (Amendment) Act 2005 Subsidiary Legislation [PDF, 120 KB]

Practice Direction No. 1 of 2006: Companies (Amendment) Act 2005 [PDF, 133 KB]

Practice Direction No. 2 of 2005: Practice Monitoring Programme (superseded by PD 3 of 2007 [PDF, 60 KB]

Practice Direction No. 1 of 2004: The Printing of the Company Registration Number on Documents [PDF, 83 KB]

Practice Direction No. 3 of 2003: Amendments to Fee Schedule under Companies Act [PDF, 66 KB]

Practice Direction No. 2 of 2003: Amendments to Fee Schedule under Business Registration Act [PDF, 127 KB]

Practice Direction No. 6 of 2002: Issuance of Professional Numbers to Group Secretaries [PDF, 43 KB]