Key points
Submit between 1 and 31 December after checking eligibility and entity positions. Prepare client-audit counts and CPE records. Fees comprise S$600 plus the applicable variable component. January has a late-renewal extension route; later removal and reinstatement stages have separate deadlines. If seeking CPE exemption, wait for that decision before renewal. Practising without a valid certificate is not permitted.
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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