Key points
Auditing and reporting on financial statements, and acts legally reserved to a PA, require registration. General accounting, bookkeeping, tax advice and corporate or financial advisory work do not by themselves require PA status under this guidance. An unregistered person must not claim or imply that they are authorised to practise as a PA.
Planning your next steps
Applicants must be at least 21 and meet the examination, experience, CPE, ethics-course and ISCA requirements. ACRA also considers professional suitability and the ability to provide services to the public. Check the complete eligibility pathway before advertising audit services: an academic accounting qualification or ordinary business registration is not a replacement for PA approval.
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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