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Accounting and Corporate Regulatory Authority

Converting existing entities to an accounting LLP (ALLP)

Learn how to convert an existing public accounting entity (PAE) to an ALLP, and how to notify your clients about the transfer.

Convert to ALLP via General lodgement
Last updated 6 April 2026

Note: You must notify all clients about the business transfer. You can either notify them before the transfer date or within seven days after the transfer.

What is an ALLP

ALLPs have an LLP structure. They are one of the three types of accounting entities that you can set up to provide public accountancy services.

Before you apply to convert

This guide explains how to convert any of these to an ALLP:

  • Public accounting firm (PAF)

  • Public accounting corporation (PAC)

Who may apply

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

  • PAF: Public accountant (PA) partner or PA employee

  • PAC: PA director or PA employee

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

Required steps before you convert

What you need to do

Step

Details

Check that you meet the eligibility requirements

First, you must meet all of the requirements to set up an ALLP.

Next, your Bizfile details must meet all of these requirements before you apply:

  • All existing PAF partners or PAC shareholders must become partners in the new ALLP. You cannot add other partners at the time you convert.

  • Your PAE must meet the composition requirements under the Accountants Act (for example, two-thirds of the partners must be public accountants).

  • All partners must qualify under the Accountants Act 2004 at the time of conversion.

Apply for a new business entity name

You need to apply for an approved ALLP name before you convert.

Fees: $15 for name approval (under the LLP Act)

Fees and processing time

Convert to ALLP

What you need to know

Details

Fee

$355 comprising:

  • $15 (for approval of name under LLP Act)

  • $300 (for approval of ALLP under Accountants Act)

  • $40 (for conversion to LLP under LLP Act)

Payment method

Credit card, debit card, or online banking

Processing time

Most applications will be processed within five working days.

We will inform you if more time is needed.

How to apply to convert

  1. Open the General lodgement eService and log in.

  2. Under "Type of lodgement", select Convert to ALLP.

  3. Complete and submit the form.

Note: Your SSIC code must be "69201 - Accounting and auditing services (excluding online marketplaces)".

Notifying your clients

Notification requirements

What you need to know

Details

When to send

You can either send the notice:

  • Before the transfer date, through your existing PAF or PAC

  • Within seven days after the transfer, through your new ALLP

What to include

Your notice must state that from the transfer date, the ALLP will:

  • Replace your PAF or PAC in providing public accountancy services to your client.

  • Take over all client documents held by your PAF or PAC or on behalf of your client.

  • Take over all client money or funds held by your PAF or PAC or on behalf of your client.

You must also include:

  • Which entity is being converted, and what type of entity it will become

  • Any changes to your business name and address

  • The effective transfer date

  • Contact details for client concerns

  • An explanation of how the conversion affects your clients

Related pages

CSP registration for public accounting entities (PAEs)

PAEs are deemed registered as corporate service providers (CSPs). Check your registered qualified individual (RQI) requirements and deadlines.

Overview of managing as a public accountant or accounting entity

Lists the key requirements, guides, fees and resources for public accountants (PAs) and accounting entities (AEs).