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Accounting and Corporate Regulatory Authority

Changing the name of a public accounting entity (PAE)

Learn how to change the name of your public accounting firm (PAF), public accounting corporation (PAC) or Accounting limited liability partnership (ALLP).

Change business entity name
Last updated 3 February 2026

Before you apply

This guide explains how to change the name of a PAE (such as a PAF, PAC or ALLP).

You can change your PAE's name as long as it meets these requirements:

PAE: Naming requirements

For

Requirements

All PAEs

Avoid names which are:

  • Identical to an existing business or reserved name

  • Undesirable, such as those containing vulgar, obscene, or offensive terms

  • Similar to government bodies or names protected by legislation, such as Temasek

More details: Choosing a business name, Practice Direction No. 7 of 2006 [PDF, 79 KB]

Accounting LLPs

Your name must end with either:

  • “Limited Liability Partnership”; or

  • “LLP”.

PACs

Your name must end with either:

  • "Public Accounting Corporation”; or

  • “PAC”.

Who may apply

You can apply directly through Bizfile if you 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 may also engage a corporate service provider (CSP) to file on your behalf.

What you need to prepare

You need to prepare:

Fees and processing time

Changing PAE name

What you need to know

Details

Fee

Payment methods

  • Credit card, debit card, or online banking

  • PayPal, Google Pay and Apple Pay

Processing time

Most applications are approved soon after payment.

Complex applications may take up to 15 working days.

Applications that need extra approval from referral authorities take 14 to 60 days.

How to apply

  1. Open the Apply for new business entity name eService and log in.

  2. Follow our step-by-step guide to change your business name.