Renewal of Certificate of Registration by Public Accountants for 2027

1. Public accountants who wish to renew their certificate of registration for 2027 (2027 PA renewal) may submit their applications via Bizfile (opens in new tab) from 1 December 2026. 
   

Renewal Options

2. With the commencement of the Corporate and Accounting Laws (Amendment) Act 2025 on 20 October 2026, public accountants may now renew their registration for one, two or three years, instead of annually. The longer renewal periods provide greater flexibility and reduce the administrative effort involved in managing registration renewals.
   

3. The renewal fee comprises:

• a fixed component of $600 for per year; and

• a variable component ranging from $150 to $1,050 per year.

The variable component is based on the number of listed corporations audited by the accounting entity in the calendar year immediately preceding the first year of renewal. The full renewal fee is payable upfront and will not be refunded or adjusted if circumstances subsequently change. 

More details on the Corporate and Accounting Laws (Amendment) Act 2025 is available here (opens in new tab). 

Renewal Criteria

4. Public accountants must satisfy all renewal criteria before their registration can be renewed. These include compliance with:

• Continuing Professional Education (CPE) requirements;

• Orders issued by the Public Accountants Oversight Committee (PAOC); and

• Payment of any outstanding amounts due to ACRA.

More information on the renewal requirements is available here (opens in new tab).

CPE Requirements 

5. Public accountants are required to obtain:

• at least 120 CPE hours in each 3-year rolling period, of which at least 90 hours must be in structured learning; and

• at least 20 of the 90 hours in structured learning must be acquired in each calendar year.

Within the overall structured learning requirement, public accountants must also complete the prescribed minimum CPE hours in the following core expertise areas for the 3-year rolling period:

• Category 1: Financial and Sustainability Reporting Standards and Pronouncements

• Category 2: Ethics and Professionalism

• Category 3: Auditing and Assurance Standards, Pronouncements and Methodology

• Category 4: Insolvency and Restructuring

• Category 5: Information Technology

6. The relevant 3-year rolling period for 2027 PA renewal is from 1 January 2024 to 31 December 2026. More information is available in the CPE syllabus here (opens in new tab).
   

7. Public accountants are responsible for meeting the CPE requirements and maintaining records of their CPE activities, together with supporting evidence such as certificates of attendance. They are encouraged to use the CPE Logbook (opens in new tab) to record their CPE activities. Public accountants selected for annual CPE compliance checks will be requested to submit their CPE Logbook and the relevant supporting evidence.

Application for Exemption from CPE Requirements

8. Public accountants who are unable to meet the CPE requirements may apply for an exemption, subject to PAOC’s approval. Exemption applications must be submitted:

• before the public accountant applies to renew their certificate of registration; and

• before the renewal period ends on 31 December 2026.

If an exemption application is unsuccessful and the public accountant is unable to meet the CPE requirements by 31 December 2026, they must cease practising as a public accountant when their certificate of registration expires on that date.

9. More details on the application for exemption from the CPE requirements is available here (opens in new tab).

Renewal Fee

 10. The fees payable for the 2027 PA Renewal comprise:

• A fixed sum of $600 per year of renewal; and

• A variable sum per year of renewal as follows: 

For example, a public accountant practising in an accounting entity that audited more than 100 listed corporations in 2026 would pay $4,950 for a 3-year renewal. This comprises $1,800 in fixed fees ($600 for 3 years) and $3,150 in variable fees $1,050 for 3 years). 

Timeline 

11.      The timelines for the 2027 PA renewal are as follows: 

Important Notes

12. Public accountants must declare in their renewal applications that they have met the CPE requirements. ACRA conducts sample checks to verify CPE compliance. Public accountants who make false declarations or provide misleading information may face enforcement actions, including refusal of registration or disciplinary action.
    

13. When submitting a renewal application, public accountants should avoid opening multiple Bizfile login windows or browser tabs simultaneously, as this may result in transaction conflicts.
    

14. A detailed step-by-step Bizfile guide for PA Renewal is available at this link (opens in new tab).
    

15. For further clarification, please email acra_pod@acra.gov.sg.