CATEGORY: NEWS AND ANNOUNCEMENTS
05 November 2025
1. Public accountants who wish to renew their certificate of registration for 2026 (2026 PA renewal) are to submit their applications via Bizfile from 1 December 2025.
Renewal Criteria
2. Public accountants must satisfy all criteria for renewal before their registration can be renewed. This includes compliance with the Continuing Professional Education (CPE) requirements, orders of the Public Accountants Oversight Committee (PAOC) and payment of amounts outstanding to ACRA. For more details on the requirements for renewal, please click here.
CPE Requirements
3. Public accountants are required to obtain (a) at least 120 CPE hours in each 3-year rolling period, of which at least 90 hours must be in structured learning and (b) at least 20 of the 90 hours in structured learning must be acquired in each calendar year. Public accountants must complete 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
These minimum requirements apply within the total structured learning framework.
4. The relevant 3-year rolling period for 2026 PA renewal is from 1 January 2023 to 31 December 2025. For more details on the CPE requirements, please refer to the CPE syllabus here.
5. ACRA would like to remind public accountants that they are responsible for meeting CPE requirements. Public accountants should retain supporting evidence of course participation and provide this documentation to ACRA when requested for verification. Public accountants may use the attached template to record CPE details. This template should also be submitted to ACRA if selected for annual CPE compliance checks.
Application for Exemption from CPE Requirements
6. 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 renewing their certificate of registration and before the renewal period ends on 31 December 2025. If an exemption application is rejected, the public accountant must cease practising as a public accountant after his certificate of registration expires on 31 December 2025.
7. For more details on the process for application for exemption from the CPE requirements, please click here.
8. The fees payable for the 2026 PA Renewal are as follows:
a. A fixed sum of $600; andb. A variable sum as set out in the table below:
| Number of listed corporations audited by the accounting entity from 1 January to 31 December 2025 | Fees payable by the public accountant for each accounting entity in which they are practising as of 1 January 2026 |
|---|---|
| 0 | $150 |
| 1-10 | $250 |
| 11-100 | $650 |
| >200 | $1,050 |
Timeline
9. The timelines for the 2026 PA renewal are as follows:
| Date | Activity |
|---|---|
| 1 Dec – 31 Dec 2025 | Public accountants to submit renewal applications via Bizfile |
| 1 Jan – 31 Jan 2026 | Public accountants who fail to file the renewal applications by 31 Dec 2025 may apply for extension of time via Bizfile and submit their renewal applications in the same transaction. |
| 1 Feb 2026 | Public accountants who fail to file their renewal applications by 31 Jan 2026 will be notified of the removal of their names and particulars from the Register of Public Accountants (Register). |
| 1 Feb – 21 Feb 2026 | Public accountants whose names and particulars have been removed from the Register may apply via Bizfile to be reinstated to the Register. |
Important Note
10. Under the new Bizfile portal, public accountants no longer need to provide details of their CPE hours during PA renewals. However, public accountants must declare that they have met the CPE requirements when seeking renewal of their registration. ACRA conducts sample checks on CPE compliance. Enforcement actions will be taken against public accountants who provide false declarations or misleading information during renewal, including refusal of registration or disciplinary action.
11. When submitting renewal applications, public accountants should avoid opening multiple login windows or tabs simultaneously in Bizfile to prevent transaction conflicts.
12. The detailed step-by-step Bizfile guide for PA Renewal can be found at this link.
13. If you require further clarification, please send your enquiries via email to acra_pod@acra.gov.sg.
