Key points
ACRA's directory links to seven registration requirements, the Bizfile application and the treatment of an existing accounting firm moving into a PAC structure. Read the requirements before preparing a company filing so that the intended ownership and management arrangement is consistent with the public-accountancy rules.
Planning your next steps
The directory specifically distinguishes a new PAC from direct conversion of a firm: the latter is not available as a simple entity conversion. The linked transfer guidance explains the required approach. For planning, identify whether this is a new practice or a transfer of an existing one, then review the appropriate official article rather than assuming all routes preserve the same entity registration.
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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