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Business Management · ACRA

Ceasing a Public Accounting Firm

Use cessation when the entire PAF will stop operating.

Source checked · 11 October 2026

Key points

If the entity will continue other activities, revoking PAE status is the different route. Before cessation, settle administrative matters and cancel GST registration where applicable. A qualified partner or CSP may file. The cessation date is set to the filing date, the transaction is free and processing is immediate. ACRA warns that approved closure cannot be reversed.

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.

Read the official source ↗

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