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Accounting and Corporate Regulatory Authority

Quality Control (QC) review orders

Find out what orders the PAOC (Firm Level) may make after a QC review.

Last updated 13 February 2026

How outcomes and orders are determined

The PAOC (Firm Level) considers the severity of non-compliance with the prescribed quality control standards when deciding on outcomes and orders.

Definition of PAOC (Firm Level): Public Accountants Oversight Committee (PAOC) without any of its members who are public accountants.

Possible outcomes and orders

Depending on your outcome, the PAOC (Firm Level) may:

  • Order one or more remedial actions; and/or

  • Impose other orders

Partially satisfactory and not satisfactory outcome

The PAOC (Firm Level) may order your accounting entity (AE) to submit a root cause analysis and remediation action plan.

You must submit the following:

  • Root cause analysis of the deficiency(ies) noted; and

  • Remediation plan(s) appropriately designed to address the root cause(s).

Not satisfactory outcome

Possible orders: Not satisfactory outcome

Order (Firm Level)

Details

Restriction

The PAOC (Firm Level) may restrict your AE's provision of public accountancy services in the manner that it thinks fit.

Financial penalty

The PAOC (Firm Level) may impose a financial penalty on your AE, not exceeding the lower of:

  • $250,000; or

  • 5% of your AE's audit turnover during a period of 12 months ending on the last day of its financial year immediately before the start of the QC review. The start of the QC review is as communicated in the notification letter from ACRA.

Suspension

The PAOC (Firm Level) may suspend your AE. During this period, your AE must not:

  • Provide public accountancy services in Singapore

  • Advertise or hold itself out or describe itself in any way to be an AE or to be authorised to provide public accountancy services in Singapore

  • Use in connection with its name the words "Public Accounting Corporation", its abbreviation or acronym

Revocation of approval

The PAOC (Firm Level) may revoke the approval granted to your AE.