Under the Accountants Act, anyone who wishes to practise as a Public Accountant must register with ACRA. 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. Persons who intend to provide only book-keeping, accounting, taxation or consultancy services i.e. non-audit services need not be registered as PAs.