Accountants Act(CHAPTER 2)
Table of Contents
Long Title
Part I PRELIMINARY
1 Short title
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 ACCOUNTING CORPORATIONS
19 Approval for accounting corporations
20 Name of accounting corporation
21 Right of appeal against decision of Board under this Part
22 Register of Public Accounting Corporations
23 Effect of company becoming accounting corporation
24 Relationship between client and accounting corporation
25 Professional misconduct
26 Requirements as to alteration of memorandum or articles of association
27 Shares of accounting corporation
28 Professional indemnity insurance
29 Management of accounting corporation
30 Application of Companies Act and other prescribed written law to accounting corporations
Part V DISCIPLINARY PROCEEDINGS
31 Appointment of Inquiry Committee
32 Applications and complaints
33 Proceedings of Inquiry Committee
34 Suspension, cancellation of registration, etc., of public accountants
35 Revocation of approval, etc., for accounting corporations
36 Appeal against disciplinary orders of Board
37 Removal from Register of Public Accountants
38 Removal from Register of Public Accounting Corporations
39 Reinstatement
Part VI INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF SINGAPORE
40 Society to continue to exist
41 Members of Institute
42 Functions of Institute
43 General powers of Institute
44 Council
45 Tenure of office of members of Council
46 Failure of members to elect
47 Vacation of office of member
48 Casual vacancies
49 Council may act notwithstanding vacancies
50 General powers of Council
51 Specific powers of Council
52 Institute may accept gifts
53 Meetings of Council
54 Expenses of members of Council
55 Fees payable by members of Institute
56 Annual general meeting of Institute
57 General meetings of Institute
58 Notice of general meetings of Institute
59 Quorum at general meetings of Institute
60 Chairman of general meetings of Institute
61 Resolutions
62 Council may make rules
Part VIII GENERAL
63 Holding out as public accountant or accounting corporation
64 Remuneration for services rendered
65 Saving
66 Penalty for certain offences
67 Offences by bodies corporate, etc.
68 Fraudulent practices in relation to registration
69 Holding out as certified public accountant
70 Restrictions on employing disqualified persons
71 Recovery of money by Board
72 Composition of offences
73 No action in absence of bad faith
74 Rules