Accountants Act - Singapore Statutes Online

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3 Establishment of Society

4 Members of Society

6 Purposes of Society

7 General powers of Society

9 Constitution of Council

10 Appointed members

12 Failure of members to elect

13 When members of Council to vacate office

15 Council may act notwithstanding vacancies

16 General powers of Council

17 Specific powers of Council

18 Power of Council to accept gifts

19 Meetings of Council

20 Expenses of members

21 Appointment and functions of Registrar

22 Register of accountants

24 Provisional membership

25 Licensed accountant

26 Application for registration

27 Fees payable by members

28 Resignations from Society

29 Reinstatement of members

30 Regulation of conduct of members

31 Appointment of Investigation and Disciplinary Committees

32 Complaints against members

33 Powers of Disciplinary Committee

34 Appeal against decision of Disciplinary Committee

35 Holding out as provisional member or registered accountant or licensed accountant

36 Holding out as public accountant or auditor or tax consultant

37 Accountancy appointments not to be held except by registered accountants

38 No remuneration recoverable in respect of certain appointments except by public accountants or licensed accountants

40 Penalty for certain offences

41 Acts by body corporate or firm implying accountancy qualifications

42 Fraudulent practices in relation to registration

44 Recovery of moneys by Council

46 Service of notice by post

47 Office of Society

Accountants Act

(CHAPTER 2)

(Original Enactment: Act 14 of 1963)

REVISED EDITION 1985

(30th March 1987)

An Act to constitute the Singapore Society of Accountants and to provide for the registration and control of accountants.

[13th December 1963]

PART I

PRELIMINARY

Short title

1. This Act may be cited as the Accountants Act.

Interpretation

2. In this Act —

“association of accountants” means any institute, society, association or other body of accountants recognised as such by the Society;

“committee” means any committee established under this Act and the rules and by-laws made thereunder;

“Council” means the Council of the Society established under section 9;

“Disciplinary Committee” means the Disciplinary Committee appointed under section 31;

“fundamental rule” means any rule of the Society which is so declared as such in the rules of the Society;

“Investigation Committee” means the Investigation Committee appointed under section 31;

“licensed accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a licensed accountant;

“member” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant, or a registered accountant or provisional member or licensed accountant;

“provisional member” means a person who is for the time being registered as a provisional member of the Society;

“public accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant;

“register” means the register of accountants required to be kept in accordance with section 22;

“registered accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a registered accountant;

“Registrar” means the Registrar appointed under section 21;

“Society” means the Singapore Society of Accountants established by section 3.

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