Any person who desires to be registered as a public accountant under the Accountants Act must make an application to ACRA via BizFile. The applicant must meet the prescribed requirements for registration as set out in the Accountants Act and its subsidiary legislation. A public accountant (PA) can provide public accountancy services such as audit and reporting on financial statements, and such other activities which the law requires to be done by a PA e.g. a judicial manager. In Singapore, anyone who wishes to practise as a PA must apply to the ACRA to be registered as a PA under the Accountants Act. Persons who intend to provide only book-keeping, accounting, taxation or consultancy services i.e. non-audit services need not be registered as PAs.