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Accounting and Corporate Regulatory Authority

Setting up a public accounting firm (PAF)

A PAF is a sole proprietorship or partnership registered under the Accountants Act. Learn how to reserve a firm name and register a PAF.

Register new business entity (opens in new tab)
Last updated 23 June 2026

Before you register

A PAF is a sole proprietorship or partnership registered under the Accountants Act.

This guide explains how to register a PAF, which is one of the three types of public accounting entities (PAEs) to provide public accountancy services.

PAF requirements

Type of PAF

Requirements

Sole proprietorship

You must be:

Partnership with two or more partners

Your PAF must meet these requirements:

  • For two partners: At least one partner must be a PA.

  • For more than two partners:

    • At least two-thirds of the partners must be PAs.

    • At least one PA who lives in Singapore must be appointed as a partner under section 18(3)(c). This partner will control and manage the PAF's public accountancy services.

Who may register

Only the person who reserved the firm name can register. This person must be a:

  • PA and a partner; or

  • Partner under section 18(3)(c); or

  • PA employee in the PAF.

You can also engage a corporate service provider (CSP) to register for you.

What you need to prepare

Required information

S/N

Steps

Details

1

Approved business entity name and its related transaction number

You need to choose and reserve a business name before you register.

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

Note: Refer to Practice Direction No.7 of 2006 (opens in new tab) for guidelines on identical names.

2

Singpass or Corppass credentials

  • Singpass: For individuals

  • Corppass: For corporate service providers (CSPs)

3

Business details

  • Business email address

4

Business address

The main address where you will run your business.

5

Each position holder's personal details

Required details for each partner:

  • NRIC or FIN number

  • Full name

  • Date of birth

6

Partner's contact address, email address, and mobile number

Contact addresses are displayed in ACRA's public records. It can be the same as the residential address.

You must file a contact address that meets these requirements:

  • Must be in the same country as your residential address

  • Must be a place where you can receive messages (like your office or corporate service provider's office)

  • Cannot be a P.O. Box address

Note: There are no fees to register a contact address.

Fees and processing time

PAF registration

What you need to know

Details

Fees

  • Name application fee for PAF (under the Accountants Act): $15

  • Application for approval of PAF (under the Accountants Act): $100

Payment method

  • Credit card or debit card (MasterCard and Visa)

  • PayPal, Apple Pay, and Google Pay 

Processing time

Most registrations are approved soon after payment.

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

How to register

After you reserve your business name, follow these steps:

Note: Partnerships are officially registered only after all partners endorse (consent to) the application.

After you register

Depending on your PAF's services, check if you need to:

  • Register as a CSP; or

  • Comply with requirements for deemed CSPs.

More details: CSP registration for public accounting entities

Related pages

Troubleshooting guide: Name application and business registration

Fix common issues when applying for a new business entity name and registering a new business entity on Bizfile.

Post-registration guide: Sole proprietorship or partnership

Lists the key requirements and services you need to know after you register your business.

CSP registration for public accounting entities (PAEs)

PAEs are deemed registered as corporate service providers (CSPs). Check your registered qualified individual (RQI) requirements and deadlines.

Overview of managing as a public accountant or accounting entity

Comprehensive list of guides, resources and regulatory notices for public accountancy service providers.