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A public accounting firm (PAF) is set up by a public accountant for the purpose of providing public accountancy services (audit and reporting on financial statements and performing acts that are required by law to be performed by a public accountant). The other types of entities that public accountants can set up to provide public accountancy services are public accounting corporation and accounting limited liability partnership.
The first step is to choose a name for the PAF and then register the PAF. This can be done in two stages or all at one go.
There is now the option of purchasing a Special UEN (Unique Entity Number) for your PAF where you choose the numbers. A UEN is your PAF's unique identification number that will be used in all interactions with government agencies.