Key points
A sole proprietor must be a PA. With two partners, at least one must be a PA; with more than two, at least two-thirds must be PAs. The required Singapore-resident PA must control and manage the public accountancy services. Prepare the reserved name, business address and partner particulars before filing.
Planning your next steps
ACRA lists S$15 for the name application and S$100 for PAF approval. Partnerships are registered only after all partners provide the required endorsement. Home-office use has its own approval conditions. After registration, review whether the services require CSP registration or compliance as a deemed CSP; PAF approval does not remove those separate service-based obligations.
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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