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Accounting and Corporate Regulatory Authority

Cancelling your public accounting entity (PAE) status

Cancel (revoke) your PAE status to stop providing public accountancy services and continue operating as another type of business entity.

Apply to revoke PAE status
Last updated 29 January 2026

When to cancel your PAE status

You can apply to cancel your PAE status if you want to:

  • Stop providing public accountancy services (such as auditing); and

  • Continue operating as another type of business entity

If you want to stop operating and cease the whole entity, you can close your PAE directly:

Before you cancel your status

This guide explains how to cancel your PAE status if you fulfil all of these conditions:

  • ACRA has not received any complaints or information about your PAE or public accountants (PAs) under the Accountants Act.

  • No disciplinary proceedings are pending against your PAE or PAs under the Accountants Act.

  • Your PAE is not under investigation or inquiry by a Complaints Committee or Disciplinary Committee under the Accountants Act.

Who can apply

You can apply directly through Bizfile if you hold one of these roles:

  • PAF or ALLP: Public accountant (PA) partner

  • PAC: PA director

You may also engage a corporate service provider (CSP) to file on your behalf.

Fees and processing time

Revoke a PAE status

What you need to know

Details

Fees

Free

Processing time

Most applications will be processed within 15 working days

Note: Consider all implications carefully before you close your business. Your PAE will be closed immediately after you submit the eService. You cannot reverse the closure once ACRA approves it.

How to cancel your status

  1. Open the General lodgement eService and log in.

  2. Under Type of lodgement, select Apply to revoke public accounting entity status.

  3. Complete and submit the form.

After you cancel your status

Once approved, your entity:

  • Can no longer provide public accountancy services

  • Can continue operating with a different status as follows:

After cancellation

If your PAE was a/an

What to expect

PAF

You will receive a new business unique entity number (UEN), and you can start operating as an ordinary business entity.

ALLP

Your entity can continue operating as an ordinary LLP.

PAC

Your entity can continue operating as an ordinary company.

Related pages

Overview of managing a sole proprietorship or partnership

For PAFs that have cancelled their PAE status.

Overview of managing a limited liability partnership (LLP)

For ALLPs that have cancelled their PAE status.

Overview of managing a company

For PACs that have cancelled their PAE status.