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Accounting and Corporate Regulatory Authority

Steps to file a complaint: Public accountants & accounting entities

Follow these steps to file a complaint against a public accountant (PA) or public accounting entity (PAE).

Last updated 29 January 2026

On this page

When to file a complaint
Who may file a complaint
How to file a complaint

When to file a complaint

File your complaint as soon as improper acts or dishonourable conduct on the part of the PA or PAE have been observed or committed.

ACRA is less likely to investigate incidents that happened long ago, as documentary evidence and other forms of evidence may no longer be available.

Who may file a complaint

Anyone may file a complaint against a PA or PAE. However, you should ensure that:

You cooperate with ACRA

When ACRA seeks clarification or further evidence, you may need to:

  • Answer questions, or provide any document or information when requested

  • Give evidence or testify as a witness if the matter goes to the Complaints Committee or Disciplinary Committee for inquiry

You have sufficient supporting evidence

Your complaint must include:

  • Name of the PA or PAE

  • Date the misconduct occurred

  • Detailed description of the misconduct with supporting documents

All evidence should be credible and verifiable.

You have no hidden agenda

You must not make the complaint to gain an advantage in other matters, such as civil proceedings.

Note: Making a false complaint is an offence under the Accountants Act. If convicted, you may face a fine of up to $5,000.

How to file a complaint

  1. Prepare a written complaint stating the professional misconduct.

  2. Complete a statutory declaration sworn before a commissioner of oaths or a notary public.

  3. Attach all relevant supporting documents to your complaint. ACRA may share all submitted information with the PA or PAE for their response.

  4. Mail your documents to ACRA.

ACRA mailing address

Public Accountants Oversight Committee
Accounting and Corporate Regulatory Authority
55 Newton Road #03-02 Revenue House
Singapore 307987

Attention: The Registrar of Public Accountants

The information provided here is not intended to bind ACRA staff and is not meant as a legal guide or provision of any legal advice. When in doubt, please consider seeking independent legal advice.