Accountants Act(CHAPTER 2)
Table of Contents
Long Title
Part I PRELIMINARY
1 Short title
2 Interpretation
Part II THE SINGAPORE SOCIETY OF ACCOUNTANTS
Constitution of Society
3 Establishment of Society
4 Members of Society
5 Nature of Society
6 Purposes of Society
Powers of Society
7 General powers of Society
8 Rules of Society
Part III THE COUNCIL
Constitution of Council
9 Constitution of Council
10 Appointed members
11 Elected members
12 Failure of members to elect
13 When members of Council to vacate office
14 Casual vacancies
15 Council may act notwithstanding vacancies
Powers of Council
16 General powers of Council
17 Specific powers of Council
18 Power of Council to accept gifts
Proceedings of Council
19 Meetings of Council
20 Expenses of members
The Registrar
21 Appointment and functions of Registrar
Part IV REGISTRATION OF ACCOUNTANTS
The register
22 Register of accountants
Qualifications for membership of Society
23 Membership
24 Provisional membership
25 Licensed accountant
26 Application for registration
Fees payable by members of Society
27 Fees payable by members
Resignations and reinstatements
28 Resignations from Society
29 Reinstatement of members
Part V PROFESSIONAL CONDUCT
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
Part VI OFFENCES AND PENALTIES
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
39 Saving
40 Penalty for certain offences
41 Acts by body corporate or firm implying accountancy qualifications
42 Fraudulent practices in relation to registration
43 General penalty
44 Recovery of moneys by Council
45 Court of trial
Part VII MISCELLANEOUS
46 Service of notice by post
47 Office of Society
Legislative History