Public Accounting Firm / PAC / Accounting LLP Name

A public accounting entity can apply to change its name to another as long as it is not:

  • offensive or vulgar
  • an identical name to any of existing entities registered with ACRA.

Please refer to the Practice Direction No. 7 of 2006: Identical Name Prohibition of for All Accounting Entities (PDF, 143KB) for information on the principles for the purpose of determining whether a name is similar to another. You can also perform a search at BizFile+ to check whether your entity name is identical to an existing entity.

Every PAC must have the words “Public Accounting Corporation” as part of its name or the acronym “PAC” at the end of its name.

Every accounting LLP must have either the words limited liability partnership or the acronym “LLP” as part of its name

Who Can Apply

Only public accountants or registered filing agents (on behalf of public accountants) can apply for a change in name of the Public accounting firm / PAC / Accounting LLP.

How to Make the Changes

For PAC and Accounting LLP

The public accountant may do so himself, or engage the services of a registered filing agent (e.g. law firm, accounting firm or corporate secretarial firm) to assist in his submission.

Step 1: Log on to BizFile+

Log on to BizFile+ via CorpPass or engage the services of a registered filing agent (e.g. law firm, accounting firm or corporate secretarial firm) who would log in with their CorpPass to submit an online application on your behalf.             

Step 2: Submit Submit an online application via BizFile+ using CorpPass 
Step 3:  Pay Pay the following fees via the following options:
  • Credit card (MasterCard, VISA and American Express only)
  • ACRA Deposit Service (for registered filing agents)

Note: Payment by cash or cheque is not accepted in BizFile+ transactions. 

S$15 for approval of change in name of Public Accounting Firm 
S$15 for approval of change in name of Public Accounting Corporation (under the Accountants Act) and $15 for change in name (under the Companies Act)              
S$15 for approval of change in name of Accounting LLP (under the Accountants Act) and $15 for change in name (under the LLP Act)

For Public Accounting Firm 

Please refer to " Change in Particulars of Public Accounting Firm".

What to do After Applying

You can expect an outcome from ACRA:

Change in name for: Application time
Public Accounting Firm Within 3 working days of application
Public Accounting Corporation Within 15 minutes upon payment of fee 
14 days to 2 months - if application needs to be referred to another government authority 
Additional 5 working days -  if a name appeal is submitted
Accounting Limited Liability Partnership Within 15 minutes upon payment of fee  
14 days to 2 months - if application needs to be referred to another government authority  
Additional 5 working days -  if a name appeal is submitted 

Downloads

Practice Directions

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