What this covers
The Act supports accountant registration, accounting-entity approval, audit standards and inspections. ACRA explains reforms effective from July 2023 covering entity quality-control reviews, AML/CFT inspections and practice monitoring.
How to use this guidance
Distinguish admission requirements from ongoing obligations. Read the Act with subsidiary rules and current directions. Incorporating a company does not itself authorise regulated public-accountancy services.
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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