Skip to main content
A Singapore Government Agency Website How to identify
Official website links end with .gov.sg
Secure websites use HTTPS
Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.
Welcome to the new ACRA corporate website.

1. View the tutorial (opens in new tab) for navigating the website.

2. [Advisory] Government officials will NEVER ask you to transfer money or disclose bank log-in details over a phone. Call the 24/7 ScamShield Helpline at 1799 if you are unsure if something is a scam.

Accounting and Corporate Regulatory Authority

Registering a public accounting entity (PAE)

Find the right accounting entity type for your needs, and learn how to set it up in Singapore.

Last updated 30 January 2026

Key features & types of accounting entities

Compare the three types of public accounting entities (PAEs) in Singapore, including their key features and requirements.

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.

Setting up an accounting LLP (ALLP)

Check the requirements and registration process for setting up an accounting LLP, or find out how to convert an existing public accounting entity to an ALLP.

Setting up a public accounting corporation (PAC)

Check the requirements and registration process for setting up a PAC, which has a company structure.

Applying for public accounting entity (PAE) status

You can apply to convert your existing business entity to a PAE if you meet the eligibility requirements.

CSP registration for public accounting entities (PAEs)

PAEs need to be registered as corporate service providers (CSPs) if they carry out certain Financial Action Task Force (FATF) designated activities.