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Accounting and Corporate Regulatory Authority

Practice Directions, Registrar’s Interpretations & guidance

Check regulatory guidance and compliance resources for businesses and registered professionals.

Last updated 30 January 2026

Practice Directions

Provides clarification and guidance on regulations and information for accounting professionals and companies.

Registrar’s Interpretations (RIs)

Get official interpretations of how specific provisions under the Companies Act and other business legislation apply in practice.

RORC, ROND & RONS guidance

Instructions and regulatory requirements for companies to establish and maintain statutory business registers including controllers.

Audit Practice Bulletins

Audit Practice Bulletins are issued by ACRA to highlight current or emerging issues that may have a bearing on the conduct of audits by public accountants.

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Corporate service providers (CSPs)