Government agencies communicate via .gov.sg websites (e.g. go.gov.sg/open). Trusted websites
Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.
Selected ACRA eServices will be unavailable from 28 to 30 June 2024. Click here for more information.
The LLP Act also requires that the partners of the limited liability partnership to which the firm is to be converted, comprises all the partners of the firm and no one else. Therefore, please ensure that all partners (in the case of public accounting firm and LLP) and shareholders (in the case of PAC) meet the Accountants Act requirement at the time of conversion as these persons will be the partners of the Accounting LLP.
When a public accountant decides to convert his business structure from a firm or a corporation to an LLP, he must: