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Registration · ACRA

Audit Principals: Eligibility and Supervision Duties

An audit principal verifies the quality and extent of experience used for PA registration.

Source checked · 11 October 2026

Key points

A registered PA ordinarily needs at least five years of qualifying public-practice experience and must not be subject to the relevant prohibiting, restriction or suspension orders. The supervision model depends on whether ACRA has reviewed the firm's quality controls satisfactorily. The direct-supervision model limits an AP to four pupils at a time.

Planning your next steps

Before certifying hours, review the pupil's records and competence; sign only for the experience under the AP's supervision or oversight. Close family members cannot be pupils. If AP status ends, inform pupils immediately. A hot-review order has its own consent procedure and deadline, so continuation should not be assumed merely because prior supervision was valid.

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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