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Registration · ACRA

Applying for PAE Status for an Existing Business

Existing businesses must meet the requirements of the public accounting structure they intend to adopt.

Source checked · 11 October 2026

Key points

ACRA maps sole proprietorships and partnerships to PAFs, LLPs to ALLPs and companies to PACs. The relevant professional conditions apply; for a PAF, the existing partners must all become partners in the new firm. Eligible PA position holders can file or a CSP can act for the applicant.

Planning your next steps

The application uses General Lodgement. Published fees are S$115 for PAF status and S$315 for ALLP or PAC status, with most applications processed within 15 working days. ACRA warns that the existing business and UEN cease and the PAE receives a new UEN. Review the operational implications before filing, including updates needed for records and counterparties.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗
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