Practice Directions 2014 - 2018

• Practice Direction No. 1 of 2018: Compliance with Rule 10 of the Accountants (Public Accountants) Rules for Purposes of Practice Monitoring Programme (PDF, 136KB)


• Practice Direction No. 1 of 2017: Rectification of Registrar Under Section 12C(2)(a) of the Companies Act (PDF, 206KB)


• Practice Direction No. 1 of 2016: Publicising Inspection Outcomes under ACRA's Practice Monitoring Programme (PDF, 155KB)


• Practice Direction No. 6 of 2015: Effect of Companies (Amendment) Act 2014 on sections relating to Financial Reporting in the Companies Act (Repealed on 25 Feb 2021)
  For more information on the applications for reliefs under Companies Act, please click here.


• Practice Direction No. 4 of 2015: Resignation of Auditors of Public Interest Companies or Their Subsidiaries in relation to Sections 205AB to 205AF of the Companies Act, Chapter 50 (PDF, 296KB)


• Practice Direction No. 2 of 2015: Professional accountancy experience required before acquiring Qualifying Audit Experience for registration as a Public Accountant (PDF, 363KB)


• Practice Direction No. 4 of 2014: Increase in Fee Cap on Revisit Practice Reviews and New Fee Chargeable for Re-consideration of Practice Review Outcomes (PDF, 120KB) (Revoked on 9 Dec 2022) 


• Practice Direction No. 1 of 2014: Revision in Filing Requirements of Financial Statements in XBRL with ACRA (PDF, 363KB)

Practice Directions 2006 - 2010

• Practice Direction No. 3 of 2010: Public Practice Programme as a Requirement for Registration as a Public Accountant (PDF, 118KB)
• Practice Direction No. 4 of 2010: Practice Monitoring Programme: Hot Review Order (PDF, 172KB)
  
  • Clarifications to Questions on Hot Review (PDF, 165KB)
• Practice Direction No. 5 of 2010: Peer Review Initiative to Assist Public Accountants to Upkeep the Quality of Professional Work (PDF, 116KB)
  
  • Clarifications to Questions on Peer Review (PDF, 128KB)
• Practice Direction No. 3 of 2009: Mandatory Course to Assist Public Accountants to Upkeep the Quality of Professional Work (PDF, 10KB) (Revoked on 23 Feb 2022) 

• Practice Direction No. 2 of 2008: Condition for Renewal of Certificate of Registration as a Public Accountant (PDF, 126KB) 

• Practice Direction No. 3 of 2007: Revocation of Practice Direction No 2 of 2005 (Practice Monitoring Programme) (PDF, 67KB)

• Practice Direction No. 7 of 2006: Identical Names Prohibition for All Accounting Entities (PDF, 143KB)

• Practice Direction No. 5 of 2006: Notification under Section 62B(7) of The Companies Act, Cap 50 (PDF, 120KB)

• Practice Direction No. 4 of 2006 (PDF, 138KB)

• Practice Direction No. 2 of 2006: Companies (Amendment) Act 2005 Subsidiary Legislation (PDF, 119KB)

• Practice Direction No. 1 of 2006: Companies (Amendment) Act 2005 (PDF, 132KB)

Practice Directions 2002 - 2005

• Practice Direction No. 2 of 2005: Practice Monitoring Programme (superseded by PD 3 of 2007) (PDF, 67KB)

• Practice Direction No. 1 of 2004: The Printing of the Company Registration Number on Documents (PDF, 82KB)

• Practice Direction No. 3 of 2003: Amendments to Fee Schedule under Companies Act (PDF, 93KB)

• Practice Direction No. 2 of 2003: Amendments to Fee Schedule under Business Registration Act (PDF, 126KB)

• Practice Direction No. 6 of 2002: Issuance of Professional Numbers to Group Secretaries (PDF, 52KB)