Scope and key points
ACRA separates individual PA matters from the requirements of accounting firms, corporations and accounting LLPs. The directory links renewal, cancellation, changes of name and particulars, regulatory oversight and closure. It also includes special guidance on auditors seeking consent to resign and PAs registered for judicial-management or bankruptcy-trustee roles. Choose the route for the actual registration or entity involved rather than treating every accounting practice as the same legal form.
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.
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