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+ or engage the services of a registered filing agent (e.g. law firm, accounting firm or corporate secretarial firm) to submit an online application on your behalf.
|
| Step 2: Submit |
Submit an online application via BizFile+ |
| Step 3: Pay |
Pay the following fees via the following options:
- Credit card (MasterCard and VISA)
- PayPal, Google Pay and Apple Pay
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