Accountants Act(CHAPTER 2A)
Table of Contents
Long Title
Part I PRELIMINARY
1 Short title and commencement
2 Interpretation
Part II PUBLIC ACCOUNTANTS BOARD
3 Establishment of Public Accountants Board
4 Constitution of Board
5 Functions of Board
6 Powers of Board
7 Expenses
8 Bank accounts and application of revenue
9 Investment
Part III REGISTRATION OF PUBLIC ACCOUNTANTS
10 Register of Public Accountants
11 Appointment and duties of Registrar
12 Qualifications for registration
13 Application for registration
14 Appeal against refusal to register
15 Certificates of registration
16 Notification of changes in particulars in Register of Public Accountants
17 Persons deemed to be registered under this Act
18 Public accountants to be members of Institute
Part IV DISCIPLINARY PROCEEDINGS
19 Appointment of Inquiry Committee
20 Applications and complaints
21 Suspension or cancellation of registration
22 Appeal against suspension or cancellation of registration
23 Removal from Register of Public Accountants
24 Reinstatement
Part V INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF SINGAPORE
25 Society to continue to exist
26 Members of Institute
27 Functions of Institute
28 General powers of Institute
29 Council
30 Tenure of office of members of Council
31 Failure of members to elect
32 When members of Council to vacate office
33 Casual vacancies
34 Council may act notwithstanding vacancies
35 General powers of Council
36 Specific powers of Council
37 Institute may accept gifts
38 Meetings of Council
39 Expenses of members of Council
40 Fees payable by members of Institute
41 Annual general meeting of Institute
42 General meetings of Institute
43 Notice of general meetings of Institute
44 Quorum at general meetings of Institute
45 Chairman of general meetings of Institute
46 Resolutions
47 Council may make rules
Part VI GENERAL
48 Holding out as public accountant
49 No remuneration recoverable in respect of appointment as public accountant except by public accountants
50 Saving
51 Penalty for certain offences
52 Acts by body corporate or firm implying public accountancy qualification
53 Fraudulent practices in relation to registration
54 Holding out as certified public accountant
55 Restrictions on employing disqualified persons
56 Recovery of money by Board
57 Rules
Part VII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS
58 Repeal
59 Continuation and completion of disciplinary proceedings against public accountants
60 Misconduct or neglect of duty by public accountants prior to appointed day
61 Continuation and completion of disciplinary proceedings against registered accountants and provisional members of Society
62 Misconduct or neglect of duty by registered accountants or provisional members of Society prior to appointed day
63 No action in absence of bad faith
Legislative History