Professional Requirements for Registration as Public Accountants

Downloads

• FAQs (PDF, 333KB)
• Template Declaration Form for the Applicant (Word, 21KB)
• Template Declaration Form for the Audit Principal (Word, 28KB)
• Illustrative Declaration Form for the Audit Principal (PDF,216KB)
  This example shows how a declaration form for an Audit Principal should be completed.
• Specimen Template for Recording Qualifying Audit Experience (QAE) (Word, 37KB)  
  The applicant and AP may use this specimen template to record and track the QAE acquired by the applicant. This specimen template is not a mandatory document for submission as part of the applicant’s registration to be a public accountant. An applicant and his or her APs may record and track the QAE acquired in such other manner as deemed appropriate and fit that allows for the QAE to be verified by ACRA where such need arises. 
• Application for Consent to continue to be an Audit Principal under Paragraph 6B(1) of the Accountants (Public Accountants) Rules (Word, 48KB) 

Practice Directions

• Practice Direction No. 5 of 2020 (PDF, 136KB)
  Application by a Public Accountant Who Is Subjected to a Hot Review Order to Continue to Be an Audit Principal
• Practice Direction No. 2 of 2015 (PDF, 363KB)
  Professional Accountancy Experience Required Before Acquiring Qualifying Audit Experience for Registration as a Public Accountant 
• Practice Direction No. 2 of 2010 (PDF, 633KB)
  Revised Continuing Professional Education Syllabus for Registration as Public Accountant and Renewal of Certificate of Registration