A public accountant can provide public accountancy services such as audit and reporting on financial statements, and such other activities as required by law.

Under the Accountants Act, anyone who wishes to practice public accountancy must register with ACRA.

Persons who intend to provide only bookkeeping, accounting, taxation or consultancy services i.e. non-audit services do not need to be registered as public accountants.

Registration Requirements

You must meet the following requirements to register:

1. at least 21 years old
2. satisfy the prescribed requirements relating to:
   • qualifications;
   • practical experience; and
   • membership in any professional accountancy body or organisation
3. are or will carry on the public practice of accountancy in Singapore;
4. are or will maintain an office or place at which your services may be engaged; and
5. are or will make yourself available to work on behalf of any member of the public.

The Public Accountants Oversight Committee (PAOC) may refuse to register any applicant who, in their opinion:

1. is not of good reputation or character;
2. is engaged in any business or occupation that is inconsistent with the integrity of a public accountant; or
3. is otherwise unfit to practise as a public accountant; or
4. has had his registration, licence or approval to practise as a public accountant in any other country withdrawn, suspended, cancelled or revoked.

Please refer to “Professional Requirements for Registration as Public Accountants” for more information.