​Procedures to Request to Become a Partner of a Firm of Auditors


​The application for "Request to be Firm of Auditor Partner" must be submitted through the Corporate Registry System (CRS)​ via the Corporate Intermediaries Registration (CIR) module.

This application is only applicable where the sole proprietor of the Firm of Auditors is deceased and the Partnership Agreement provides for the applicant to take over the firm.

The application must be submitted within thirty (30) days from the date of death of the sole proprietor.

The application is subject to SSM's approval. Upon approval, the applicant may submit a "Notification of Change in the Register of Firm of Auditors" through the CRS to update the firm's registration particulars.​​