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Business Management · ACRA

Orders Following a PA Practice Review

PAOC considers both findings and the accountant’s review history.

Source checked · 11 October 2026

Key points

Possible measures include structured training, root-cause analysis, remediation plans and a hot review of engagements before audit reports are signed. A not-satisfactory outcome can also bring audit restrictions, communication of findings to governance bodies, suspension or cancellation. During suspension a person must not practise or present themselves as authorised. Read the actual order for its scope and conditions.

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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