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.