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Lodging a Complaint against Public Accountants or Public Accounting Entities

Lodging a complaint against public accountants or public accounting entities (public accounting firms / limited liability partnerships / corporations)

Topics

Legal Obligations of Public Accountants and Public Accounting Entities
Types of Complaints
Procedure to Lodge a Complaint
What to Do After Lodging a Complaint

Downloads

Audit Practice Bulletin No. 3 of 2018: Discussion of Past Disciplinary Cases against Public Accountants (PDF, 660KB)
Discussion of Past Disciplinary Cases against Public Accountants and Public Accounting Entities (20 January 2012) (PDF, 201KB)
Sample statutory declaration (PDF, 77.7KB)

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Before you start

Who must register with ACRA

Choosing a business structure

Reserving a business name

Addresses to register with ACRA

Foreigners registering a business in Singapore

Register your business

Starting a sole proprietorship/partnership

Setting up a local company

Registering a limited partnership

Registering a limited liability partnership

Transfer of Registration /Re-domiciliation

Incorporating a VCC

Other Useful Information

List of referral authorities

Corppass, licences, taxation etc.

Buying business information

Sole-proprietorships & Partnerships

Updating information of sole proprietorship

Renewing sole proprietorship

Common offences under the Business Names Registration Act

Closing the sole proprietorship

Variable Capital Companies

Setting up a VCC

Buying information for VCCs

Updating info of VCC and VCC officers

Register a charge for VCC

Filing annual returns for VCC

Companies

Filing Annual Returns

Holding Annual General Meeting

Registering a charge for companies

Striking off a company

Setting up Register of Registrable Controllers

Updating information of a company (include applying for alternate address)

Filing financial statements in XBRL format

Common offences for companies

Limited Liability Partnerships

Filing annual declarations

Appointing LLP manager

Closing a LLP

Updating information of LLP

Striking off an LLP

Limited Partnerships

Renewing a LP

Converting a limited partnership

Closing a limited partnership

Resignation of partners

Updating information of limited partnership

Common offences for limited partnership

Enforcement Policy

Overview

Investigation

Compliance and Enforcement measures

Filing a complaint

Making representation

Key statutory requirements

Holding AGM

Filing Annual Returns

Updating particulars of a company

Setting up Register of Registrable Controllers

Directors duties in relation to financial reporting

Offences

Offences for not holding AGM or filing ARs

Common Statutory offences

Common offences under the Business Names Registration Act

Common offences for Limited Partnerships

Common offences for Limited Liability Partnerships

Enforcement action

Disqualification of directors

ACRA-initiated striking off of companies

Composition fines

Enforcement Notices

Prosecution Highlights

Accounting Standards

Accounting Standards Committee

Pronouncements

Consultations

Submissions

Accounting Standards News