﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Accountants Act 2004 amendments</title><link>https://sso.agc.gov.sg/Act/AA2004?ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr2-</link><title>Accountants Act 2004 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm ...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subse...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr5-</link><title>Accountants Act 2004 - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee is to assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, is t...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his or her certificate of registration upon its ...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar must remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr27-</link><title>Accountants Act 2004 - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation must at all times be owned by corporate practitioners in the...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr31-</link><title>Accountants Act 2004 - 31 Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships</title><description>Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships The Registrar must rem...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=P15-</link><title>Accountants Act 2004 - Part 5 PRACTICE MONITORING PROGRAMME</title><description>PRACTICE MONITORING PROGRAMME</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr32-</link><title>Accountants Act 2004 - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — Deleted by Act 32 of 2022 Oversight Committee’s professional standards assessment framework means the assessment framework of the Oversi...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr33-</link><title>Accountants Act 2004 - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publ...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr35-</link><title>Accountants Act 2004 - 35 Appointment of practice reviewers</title><description>Appointment of practice reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified individual as a practice reviewer to carry out ...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr36-</link><title>Accountants Act 2004 - 36 Practice reviews</title><description>Practice reviews A practice reviewer must carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr37-</link><title>Accountants Act 2004 - 37 Practice reviewer to submit report</title><description>Practice reviewer to submit report A practice reviewer who carries out a practice review under this Part must submit a report to the Practice Monitoring Sub‑committee at the concl...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38-</link><title>Accountants Act 2004 - 38 Where compliance with professional standards by public accountant is partially satisfactory or not satisfactory</title><description>Where compliance with professional standards by public accountant is partially satisfactory or not satisfactory Where the Oversight Committee, after considering the report and rec...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38A-</link><title>Accountants Act 2004 - 38A Refusal to undergo practice monitoring programme</title><description>Refusal to undergo practice monitoring programme If a public accountant refuses, without reasonable excuse (the burden of proof of which lies with the public accountant), to under...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=P15A-</link><title>Accountants Act 2004 - Part 5A REVIEW OF COMPLIANCE WITH QUALITY CONTROL STANDARDS AND ANTI-MONEY LAUNDERING AND COUNTERING FINANCING OF TERRORISM REQUIREMENTS</title><description>REVIEW OF COMPLIANCE WITH QUALITY CONTROL STANDARDS AND ANTI-MONEY LAUNDERING AND COUNTERING FINANCING OF TERRORISM REQUIREMENTS Act 32 of 2022 wef 01/07/2023</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38B-</link><title>Accountants Act 2004 - 38B Interpretation of this Part</title><description>Interpretation of this Part In this Part — accounting entity means an accounting corporation, an accounting firm or an accounting LLP; AML/CFT requirements or Anti-Money Launderin...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38C-</link><title>Accountants Act 2004 - 38C Composition of Oversight Committee for this Part</title><description>Composition of Oversight Committee for this Part For the purposes of this Part, unless the context otherwise requires, a reference to the Oversight Committee means the Oversight C...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38D-</link><title>Accountants Act 2004 - 38D Requirement to undergo quality control standards review or AML/CFT requirements review</title><description>Requirement to undergo quality control standards review or AML/CFT requirements review The Oversight Committee may require, as a condition for an accounting entity to remain appro...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38E-</link><title>Accountants Act 2004 - 38E Appointment of entity reviewers</title><description>Appointment of entity reviewers The Oversight Committee may appoint any employee of the Authority, or any other individual who is suitably qualified, as an entity reviewer to carr...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38F-</link><title>Accountants Act 2004 - 38F Duties and powers of entity reviewers</title><description>Duties and powers of entity reviewers The following provisions apply where an accounting entity is undergoing a quality control standards review or an AML/CFT requirements review:...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38G-</link><title>Accountants Act 2004 - 38G Submission of report to Registrar, etc.</title><description>Submission of report to Registrar, etc. An entity reviewer who carries out a quality control standards review or an AML/CFT requirements review must submit — a report to the Regis...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38H-</link><title>Accountants Act 2004 - 38H Where compliance by accounting entity with quality control standards is partially satisfactory or not satisfactory</title><description>Where compliance by accounting entity with quality control standards is partially satisfactory or not satisfactory Where the Oversight Committee, after considering the Registrar’s...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38I-</link><title>Accountants Act 2004 - 38I Non-compliance by accounting entity with AML/CFT requirements</title><description>Non-compliance by accounting entity with AML/CFT requirements Where the Oversight Committee, after considering the Registrar’s report submitted under section 38G(2)(b ), is satisf...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38J-</link><title>Accountants Act 2004 - 38J Non-compliance by individual practitioner of accounting entity with AML/CFT requirements</title><description>Non-compliance by individual practitioner of accounting entity with AML/CFT requirements Where the Oversight Committee, after considering the Registrar’s report submitted under se...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr38K-</link><title>Accountants Act 2004 - 38K Refusal to undergo quality control standards review or AML/CFT requirements review</title><description>Refusal to undergo quality control standards review or AML/CFT requirements review If an accounting entity refuses, without reasonable excuse (the burden of proof of which lies wi...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr52-</link><title>Accountants Act 2004 - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accounta...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr53-</link><title>Accountants Act 2004 - 53 Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs</title><description>Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied t...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr54-</link><title>Accountants Act 2004 - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved with any decis...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=P17-</link><title>Accountants Act 2004 - Part 7 MISCELLANEOUS</title><description>MISCELLANEOUS</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr55-</link><title>Accountants Act 2004 - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part 5, 5A or 6 and his or her name and particulars removed from the Register of...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr56-</link><title>Accountants Act 2004 - 56 Holding out as public accountant, accounting corporation, accounting firm or accounting LLP, etc.</title><description>Holding out as public accountant, accounting corporation, accounting firm or accounting LLP, etc. A person who is not registered as a public accountant under this Act must not — p...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr56A-</link><title>Accountants Act 2004 - 56A Subsequent suspension orders</title><description>Subsequent suspension orders Where the Oversight Committee has made a suspension order (X ) against a public accountant, an accounting corporation, an accounting firm or an accoun...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr59-</link><title>Accountants Act 2004 - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons A public accountant must not in connection with his or her practice as such, and an accounting corporation, accounting firm or accou...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr64-</link><title>Accountants Act 2004 - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without limiting subsection (1), the Authority may, with the approval of the Min...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr64AA-</link><title>Accountants Act 2004 - 64AA Orders for code of professional conduct and ethics, standards, etc., prescribed by Oversight Committee</title><description>Orders for code of professional conduct and ethics, standards, etc., prescribed by Oversight Committee The Oversight Committee may, by order in the Gazette , prescribe — the code ...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr64AB-</link><title>Accountants Act 2004 - 64AB Amendment of Schedules</title><description>Amendment of Schedules The Authority may, with the approval of the Minister, by order in the Gazette , amend or vary the First or Second Schedule. Act 32 of 2022 wef 01/07/2023</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=Sc1-</link><title>Accountants Act 2004 - First Schedule Constitution and proceedings of Oversight Committee</title><description>Sections 4(4), 38C(3) and 64AB Constitution and proceedings of Oversight Committee The Chairperson of the Oversight Committee must be appointed by the Authority, with the approval...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=Sc2-</link><title>Accountants Act 2004 - Second Schedule Standards, methods, procedures and other requirements which may be prescribed by oversight committee</title><description>Sections 5(1), 64(2), 64AA(1) and 64AB Standards, methods, procedures and other requirements which may be prescribed by oversight committee Standards, methods, procedures and othe...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Bill 2/2004 Fi...</description><pubDate>Sat, 01 Jul 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subse...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=Sc-</link><title>Accountants Act 2004 - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4 Constitution and proceedings of Oversight Committee The Chairperson of the Oversight Committee must be appointed by the Authority, with the approval of the Minister, fro...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Bill 2/2004 Fi...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subse...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=Sc-</link><title>Accountants Act 2004 - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4 Constitution and proceedings of Oversight Committee The Chairperson of the Oversight Committee must be appointed by the Authority, with the approval of the Minister, fro...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Bill 2/2004 Fi...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr51-</link><title>Accountants Act 2004 - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee is to meet at such times and places as its chairperson may appoint. All the members of a Disciplinary Committee must b...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Bill 2/2004 Fi...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Bill 2/2004 Fi...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=al-</link><title>Accountants Act 2004 - Long Title</title><description>An Act relating to public accountants. 5/2013</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=P11-</link><title>Accountants Act 2004 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr1-</link><title>Accountants Act 2004 - 1 Short title</title><description>Short title This Act is the Accountants Act 2004 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr2-</link><title>Accountants Act 2004 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=P12-</link><title>Accountants Act 2004 - Part 2 ADMINISTRATION OF ACT</title><description>ADMINISTRATION OF ACT</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr3-</link><title>Accountants Act 2004 - 3 Administration of Act</title><description>Administration of Act The Authority is responsible — for the registration of public accountants and the approval of accounting corporations, accounting firms and accounting LLPs a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subse...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr5-</link><title>Accountants Act 2004 - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee is to assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, is t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr6-</link><title>Accountants Act 2004 - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub‑committees f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr7-</link><title>Accountants Act 2004 - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority must, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr8-</link><title>Accountants Act 2004 - 8 Registers</title><description>Registers The Registrar is responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; the Register of Pub...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr9-</link><title>Accountants Act 2004 - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — an individual is or was a public accountant registered under this Act; a company is or was an accounting ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=P13-</link><title>Accountants Act 2004 - Part 3 REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr10-</link><title>Accountants Act 2004 - 10 Qualifications for registration</title><description>Qualifications for registration Any individual who — has attained 21 years of age; and satisfies the prescribed requirements relating to — qualifications; practical experience; an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr11-</link><title>Accountants Act 2004 - 11 Application for registration</title><description>Application for registration Any individual who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr12-</link><title>Accountants Act 2004 - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon an individual being registered as a public accountant under this Part, the Registrar must — issue to ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr12A-</link><title>Accountants Act 2004 - 12A Electronic transaction system</title><description>Electronic transaction system The Registrar may — require or permit any person to carry out any transaction with the Registrar under this Act; and issue any approval, certificate,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr12B-</link><title>Accountants Act 2004 - 12B Request for copy of filed documents</title><description>Request for copy of filed documents Subject to section 12C, a person may, upon payment of such fee as may be prescribed, require a copy of or an extract from any document, as may ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr12C-</link><title>Accountants Act 2004 - 12C Alternate address</title><description>Alternate address Despite section 12B, the Registrar must not disclose or make available for public inspection the particulars of a public accountant’s residential address that is...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his or her certificate of registration upon its ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr14-</link><title>Accountants Act 2004 - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant must, whenever there is any change in his or her name, residential address or any other of his or her relevant particu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar must remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=P14-</link><title>Accountants Act 2004 - Part 4 ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs</title><description>ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs 11/2006</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr17-</link><title>Accountants Act 2004 - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr18-</link><title>Accountants Act 2004 - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr18A-</link><title>Accountants Act 2004 - 18A Approval of accounting LLPs</title><description>Approval of accounting LLPs A public accountant who wishes to have a limited liability partnership or proposed limited liability partnership approved as an accounting LLP may appl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr19-</link><title>Accountants Act 2004 - 19 Name of accounting corporation, accounting firm or accounting LLP</title><description>Name of accounting corporation, accounting firm or accounting LLP The Oversight Committee must not approve the name or proposed name, or any proposed change in the name, of an acc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr20-</link><title>Accountants Act 2004 - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a fir...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr21-</link><title>Accountants Act 2004 - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company, a firm or a limited liability partnership as an accounting corporation, an ac...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr22-</link><title>Accountants Act 2004 - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant must notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr23-</link><title>Accountants Act 2004 - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr23A-</link><title>Accountants Act 2004 - 23A Effect of becoming accounting LLP</title><description>Effect of becoming accounting LLP An accounting LLP is authorised to do anything that a public accountant can do by law and is required to do all that a public accountant is requi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr24-</link><title>Accountants Act 2004 - 24 Relationship between client and accounting corporation or accounting LLP</title><description>Relationship between client and accounting corporation or accounting LLP An accounting corporation and an accounting LLP have the same rights and are subject to the same fiduciary...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr25-</link><title>Accountants Act 2004 - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his or her professional duty even though it ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr26-</link><title>Accountants Act 2004 - 26 Requirements relating to memorandum and articles of association, and annual reports, of accounting corporations</title><description>Requirements relating to memorandum and articles of association, and annual reports, of accounting corporations The memorandum and articles of association of an accounting corpora...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr27-</link><title>Accountants Act 2004 - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation must at all times be owned by corporate practitioners in the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr28-</link><title>Accountants Act 2004 - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation and every accounting LLP registered under this Act must be covered by professional indemnity insurance of at least on...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr29-</link><title>Accountants Act 2004 - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporati...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr30-</link><title>Accountants Act 2004 - 30 Application of Companies Act 1967 and other written laws to accounting corporations</title><description>Application of Companies Act 1967 and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), affects the operation of the Compani...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr30A-</link><title>Accountants Act 2004 - 30A Application of Limited Liability Partnerships Act 2005 and other written laws to accounting LLPs</title><description>Application of Limited Liability Partnerships Act 2005 and other written laws to accounting LLPs Nothing in this Part affects the operation of the Limited Liability Partnerships A...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr31-</link><title>Accountants Act 2004 - 31 Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships</title><description>Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships The Registrar must rem...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=P15-</link><title>Accountants Act 2004 - Part 5 PRACTICE MONITORING PROGRAMME</title><description>PRACTICE MONITORING PROGRAMME</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr32-</link><title>Accountants Act 2004 - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed stand...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr33-</link><title>Accountants Act 2004 - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr34-</link><title>Accountants Act 2004 - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub‑committee to assist the Oversig...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr35-</link><title>Accountants Act 2004 - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified individual as a reviewer to carry out any practice revie...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr36-</link><title>Accountants Act 2004 - 36 Practice reviews</title><description>Practice reviews A reviewer must carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr37-</link><title>Accountants Act 2004 - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part must submit a report to the Practice Monitoring Sub‑committee at the conclusion of the pract...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr38-</link><title>Accountants Act 2004 - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub‑committee under section 37(2) and considering the recommendations in the r...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=P16-</link><title>Accountants Act 2004 - Part 6 DISCIPLINARY PROCEEDINGS</title><description>DISCIPLINARY PROCEEDINGS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr39-</link><title>Accountants Act 2004 - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Com...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr40-</link><title>Accountants Act 2004 - 40 Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs</title><description>Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs Any complaint concerning — any improper or dishonourable conduct on the part o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr41-</link><title>Accountants Act 2004 - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee must, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr42-</link><title>Accountants Act 2004 - 42 Power to proceed with complaint despite complainant’s withdrawal</title><description>Power to proceed with complaint despite complainant’s withdrawal The Oversight Committee may direct that a complaint against a public accountant, an accounting corporation, an acc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr43-</link><title>Accountants Act 2004 - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting LLP arisi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr44-</link><title>Accountants Act 2004 - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee consists of the following members, all of whom are to be appointed from the Complaints and Disciplinary Panel: 3 public...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr45-</link><title>Accountants Act 2004 - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairperson of a Comp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr46-</link><title>Accountants Act 2004 - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr47-</link><title>Accountants Act 2004 - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee must — if it is of the view that no furt...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr48-</link><title>Accountants Act 2004 - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr49-</link><title>Accountants Act 2004 - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee consists of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection wit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr50-</link><title>Accountants Act 2004 - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar must serve on the public accoun...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr51-</link><title>Accountants Act 2004 - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee is to meet at such times and places as its chairperson may appoint. All the members of a Disciplinary Committee must b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr52-</link><title>Accountants Act 2004 - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accounta...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr53-</link><title>Accountants Act 2004 - 53 Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs</title><description>Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr54-</link><title>Accountants Act 2004 - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved with any decis...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=P17-</link><title>Accountants Act 2004 - Part 7 MISCELLANEOUS</title><description>MISCELLANEOUS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr55-</link><title>Accountants Act 2004 - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part 5 or 6 and his or her name and particulars removed from the Register of Pub...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr56-</link><title>Accountants Act 2004 - 56 Holding out as public accountant, accounting corporation, accounting firm or accounting LLP</title><description>Holding out as public accountant, accounting corporation, accounting firm or accounting LLP A person who is not registered as a public accountant under this Act must not — practis...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr57-</link><title>Accountants Act 2004 - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, a person is not entitled to recover any expenses or remuneration for or in respect of any public accountancy services rende...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr58-</link><title>Accountants Act 2004 - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure — approval as an accounting corporation, accounting firm or accounting LLP under ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr59-</link><title>Accountants Act 2004 - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons A public accountant must not in connection with his or her practice as such, and an accounting corporation, accounting firm or accou...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr60-</link><title>Accountants Act 2004 - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conn...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr61-</link><title>Accountants Act 2004 - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court has jurisdiction to try any offence under this Act and h...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr62-</link><title>Accountants Act 2004 - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may compound any offence under this Act...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr64-</link><title>Accountants Act 2004 - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without limiting subsection (1), the Authority may, with the approval of the Min...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr64A-</link><title>Accountants Act 2004 - 64A Service of documents on public accountant</title><description>Service of documents on public accountant Any document required to be served under this Act on a public accountant is sufficiently served if addressed to the public accountant and...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=P18-</link><title>Accountants Act 2004 - Part 8 SAVING AND TRANSITIONAL PROVISIONS</title><description>SAVING AND TRANSITIONAL PROVISIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr65-</link><title>Accountants Act 2004 - 65 Saving for repealed Accountants Act</title><description>Saving for repealed Accountants Act All acts done before by the Public Accountants Board established under Part II of the repealed Accountants Act continue to remain valid and app...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr66-</link><title>Accountants Act 2004 - 66 Saving and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Saving and transitional provisions for public accountants, accounting corporations and accounting firms Every individual who, immediately before , was a registered public accounta...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr67-</link><title>Accountants Act 2004 - 67 Saving for other written laws</title><description>Saving for other written laws Insofar as it is necessary for preserving the effect of any written law or document — any reference in the written law or document to the repealed Ac...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=pr68-</link><title>Accountants Act 2004 - 68 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from  — all movable and immovable property vested in the Institute of Certified Publi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=Sc-</link><title>Accountants Act 2004 - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4 Constitution and proceedings of Oversight Committee Appointment of Chairperson The Chairperson of the Oversight Committee must be appointed by the Authority from among i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. PART 1ACCOUNTANTS ACT(CHAPTER 2, 1985 REVISED EDI...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20211231&amp;ProvIds=xy-</link><title>Accountants Act 2004 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=al-</link><title>Accountants Act 2004 - Long Title</title><description>An Act relating to public accountants. 5/2013</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=P11-</link><title>Accountants Act 2004 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr1-</link><title>Accountants Act 2004 - 1 Short title</title><description>Short title This Act is the Accountants Act 2004 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Accountants Act 2004 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=P12-</link><title>Accountants Act 2004 - Part 2 ADMINISTRATION OF ACT</title><description>ADMINISTRATION OF ACT</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr3-</link><title>Accountants Act 2004 - 3 Administration of Act</title><description>Administration of Act The Authority is responsible — for the registration of public accountants and the approval of accounting corporations, accounting firms and accounting LLPs a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subse...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Accountants Act 2004 - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee is to assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, is t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Accountants Act 2004 - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub‑committees f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr7-</link><title>Accountants Act 2004 - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority must, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr8-</link><title>Accountants Act 2004 - 8 Registers</title><description>Registers The Registrar is responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; the Register of Pub...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr9-</link><title>Accountants Act 2004 - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — an individual is or was a public accountant registered under this Act; a company is or was an accounting ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=P13-</link><title>Accountants Act 2004 - Part 3 REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr10-</link><title>Accountants Act 2004 - 10 Qualifications for registration</title><description>Qualifications for registration Any individual who — has attained 21 years of age; and satisfies the prescribed requirements relating to — qualifications; practical experience; an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr11-</link><title>Accountants Act 2004 - 11 Application for registration</title><description>Application for registration Any individual who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr12-</link><title>Accountants Act 2004 - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon an individual being registered as a public accountant under this Part, the Registrar must — issue to ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12A-</link><title>Accountants Act 2004 - 12A Electronic transaction system</title><description>Electronic transaction system The Registrar may — require or permit any person to carry out any transaction with the Registrar under this Act; and issue any approval, certificate,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr12B-</link><title>Accountants Act 2004 - 12B Request for copy of filed documents</title><description>Request for copy of filed documents Subject to section 12C, a person may, upon payment of such fee as may be prescribed, require a copy of or an extract from any document, as may ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr12C-</link><title>Accountants Act 2004 - 12C Alternate address</title><description>Alternate address Despite section 12B, the Registrar must not disclose or make available for public inspection the particulars of a public accountant’s residential address that is...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his or her certificate of registration upon its ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr14-</link><title>Accountants Act 2004 - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant must, whenever there is any change in his or her name, residential address or any other of his or her relevant particu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar must remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr16-</link><title>Accountants Act 2004 - 16 Publication of list of public accountants</title><description>Publication of list of public accountants The Registrar may, from time to time, prepare and publish in such form or manner as the Oversight Committee may determine a list of the n...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=P14-</link><title>Accountants Act 2004 - Part 4 ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs</title><description>ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs 11/2006</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr17-</link><title>Accountants Act 2004 - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr18-</link><title>Accountants Act 2004 - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr18A-</link><title>Accountants Act 2004 - 18A Approval of accounting LLPs</title><description>Approval of accounting LLPs A public accountant who wishes to have a limited liability partnership or proposed limited liability partnership approved as an accounting LLP may appl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr19-</link><title>Accountants Act 2004 - 19 Name of accounting corporation, accounting firm or accounting LLP</title><description>Name of accounting corporation, accounting firm or accounting LLP The Oversight Committee must not approve the name or proposed name, or any proposed change in the name, of an acc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr20-</link><title>Accountants Act 2004 - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a fir...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr21-</link><title>Accountants Act 2004 - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company, a firm or a limited liability partnership as an accounting corporation, an ac...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr22-</link><title>Accountants Act 2004 - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant must notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr23-</link><title>Accountants Act 2004 - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr23A-</link><title>Accountants Act 2004 - 23A Effect of becoming accounting LLP</title><description>Effect of becoming accounting LLP An accounting LLP is authorised to do anything that a public accountant can do by law and is required to do all that a public accountant is requi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr24-</link><title>Accountants Act 2004 - 24 Relationship between client and accounting corporation or accounting LLP</title><description>Relationship between client and accounting corporation or accounting LLP An accounting corporation and an accounting LLP have the same rights and are subject to the same fiduciary...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr25-</link><title>Accountants Act 2004 - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his or her professional duty even though it ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr26-</link><title>Accountants Act 2004 - 26 Requirements relating to memorandum and articles of association, and annual reports, of accounting corporations</title><description>Requirements relating to memorandum and articles of association, and annual reports, of accounting corporations The memorandum and articles of association of an accounting corpora...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr27-</link><title>Accountants Act 2004 - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation must at all times be owned by corporate practitioners in the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr28-</link><title>Accountants Act 2004 - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation and every accounting LLP registered under this Act must be covered by professional indemnity insurance of at least on...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr29-</link><title>Accountants Act 2004 - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporati...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr30-</link><title>Accountants Act 2004 - 30 Application of Companies Act 1967 and other written laws to accounting corporations</title><description>Application of Companies Act 1967 and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), affects the operation of the Compani...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr30A-</link><title>Accountants Act 2004 - 30A Application of Limited Liability Partnerships Act 2005 and other written laws to accounting LLPs</title><description>Application of Limited Liability Partnerships Act 2005 and other written laws to accounting LLPs Nothing in this Part affects the operation of the Limited Liability Partnerships A...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr31-</link><title>Accountants Act 2004 - 31 Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships</title><description>Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships The Registrar must rem...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=P15-</link><title>Accountants Act 2004 - Part 5 PRACTICE MONITORING PROGRAMME</title><description>PRACTICE MONITORING PROGRAMME</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr32-</link><title>Accountants Act 2004 - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed stand...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr33-</link><title>Accountants Act 2004 - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004?ValidDate=20230701&amp;ProvIds=pr34-</link><title>Accountants Act 2004 - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub‑committee to assist the Oversig...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr35-</link><title>Accountants Act 2004 - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified individual as a reviewer to carry out any practice revie...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr36-</link><title>Accountants Act 2004 - 36 Practice reviews</title><description>Practice reviews A reviewer must carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr37-</link><title>Accountants Act 2004 - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part must submit a report to the Practice Monitoring Sub‑committee at the conclusion of the pract...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr38-</link><title>Accountants Act 2004 - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub‑committee under section 37(2) and considering the recommendations in the r...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=P16-</link><title>Accountants Act 2004 - Part 6 DISCIPLINARY PROCEEDINGS</title><description>DISCIPLINARY PROCEEDINGS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr39-</link><title>Accountants Act 2004 - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Com...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr40-</link><title>Accountants Act 2004 - 40 Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs</title><description>Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs Any complaint concerning — any improper or dishonourable conduct on the part o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr41-</link><title>Accountants Act 2004 - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee must, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr42-</link><title>Accountants Act 2004 - 42 Power to proceed with complaint despite complainant’s withdrawal</title><description>Power to proceed with complaint despite complainant’s withdrawal The Oversight Committee may direct that a complaint against a public accountant, an accounting corporation, an acc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr43-</link><title>Accountants Act 2004 - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting LLP arisi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr44-</link><title>Accountants Act 2004 - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee consists of the following members, all of whom are to be appointed from the Complaints and Disciplinary Panel: 3 public...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr45-</link><title>Accountants Act 2004 - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairperson of a Comp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr46-</link><title>Accountants Act 2004 - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr47-</link><title>Accountants Act 2004 - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee must — if it is of the view that no furt...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr48-</link><title>Accountants Act 2004 - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr49-</link><title>Accountants Act 2004 - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee consists of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection wit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr50-</link><title>Accountants Act 2004 - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar must serve on the public accoun...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr51-</link><title>Accountants Act 2004 - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee is to meet at such times and places as its chairperson may appoint. All the members of a Disciplinary Committee must b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr52-</link><title>Accountants Act 2004 - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accounta...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr53-</link><title>Accountants Act 2004 - 53 Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs</title><description>Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr54-</link><title>Accountants Act 2004 - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved with any decis...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=P17-</link><title>Accountants Act 2004 - Part 7 MISCELLANEOUS</title><description>MISCELLANEOUS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr55-</link><title>Accountants Act 2004 - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part 5 or 6 and his or her name and particulars removed from the Register of Pub...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr56-</link><title>Accountants Act 2004 - 56 Holding out as public accountant, accounting corporation, accounting firm or accounting LLP</title><description>Holding out as public accountant, accounting corporation, accounting firm or accounting LLP A person who is not registered as a public accountant under this Act must not — practis...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr57-</link><title>Accountants Act 2004 - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, a person is not entitled to recover any expenses or remuneration for or in respect of any public accountancy services rende...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr58-</link><title>Accountants Act 2004 - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure — approval as an accounting corporation, accounting firm or accounting LLP under ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr59-</link><title>Accountants Act 2004 - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons A public accountant must not in connection with his or her practice as such, and an accounting corporation, accounting firm or accou...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60-</link><title>Accountants Act 2004 - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conn...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr61-</link><title>Accountants Act 2004 - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court has jurisdiction to try any offence under this Act and h...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr62-</link><title>Accountants Act 2004 - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may compound any offence under this Act...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr63-</link><title>Accountants Act 2004 - 63 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any person who is a member of a Complaints Committee or a Disciplinary Committee...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr64-</link><title>Accountants Act 2004 - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without limiting subsection (1), the Authority may, with the approval of the Min...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr64A-</link><title>Accountants Act 2004 - 64A Service of documents on public accountant</title><description>Service of documents on public accountant Any document required to be served under this Act on a public accountant is sufficiently served if addressed to the public accountant and...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=P18-</link><title>Accountants Act 2004 - Part 8 SAVING AND TRANSITIONAL PROVISIONS</title><description>SAVING AND TRANSITIONAL PROVISIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr65-</link><title>Accountants Act 2004 - 65 Saving for repealed Accountants Act</title><description>Saving for repealed Accountants Act All acts done before by the Public Accountants Board established under Part II of the repealed Accountants Act continue to remain valid and app...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr66-</link><title>Accountants Act 2004 - 66 Saving and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Saving and transitional provisions for public accountants, accounting corporations and accounting firms Every individual who, immediately before , was a registered public accounta...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr67-</link><title>Accountants Act 2004 - 67 Saving for other written laws</title><description>Saving for other written laws Insofar as it is necessary for preserving the effect of any written law or document — any reference in the written law or document to the repealed Ac...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr68-</link><title>Accountants Act 2004 - 68 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from  — all movable and immovable property vested in the Institute of Certified Publi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=Sc-</link><title>Accountants Act 2004 - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4 Constitution and proceedings of Oversight Committee Appointment of Chairperson The Chairperson of the Oversight Committee must be appointed by the Authority from among i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. PART 1ACCOUNTANTS ACT(CHAPTER 2, 1985 REVISED EDI...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=xy-</link><title>Accountants Act 2004 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr51-</link><title>Accountants Act 2004 - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee is to meet at such times and places as its chairperson may appoint. All the members of a Disciplinary Committee must b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. PART 1ACCOUNTANTS ACT(CHAPTER 2, 1985 REVISED EDI...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subse...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20220401?ValidDate=20220401&amp;ProvIds=Sc-</link><title>Accountants Act 2004 - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4 Constitution and proceedings of Oversight Committee Appointment of Chairperson The Chairperson of the Oversight Committee must be appointed by the Authority from among i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr2-</link><title>Accountants Act 2004 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr5-</link><title>Accountants Act 2004 - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee is to assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, is t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his or her certificate of registration upon its ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar must remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr27-</link><title>Accountants Act 2004 - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation must at all times be owned by corporate practitioners in the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr31-</link><title>Accountants Act 2004 - 31 Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships</title><description>Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships The Registrar must rem...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=P15-</link><title>Accountants Act 2004 - Part 5 PRACTICE MONITORING PROGRAMME</title><description>PRACTICE MONITORING PROGRAMME</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr32-</link><title>Accountants Act 2004 - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed stand...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr33-</link><title>Accountants Act 2004 - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr35-</link><title>Accountants Act 2004 - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified individual as a reviewer to carry out any practice revie...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr36-</link><title>Accountants Act 2004 - 36 Practice reviews</title><description>Practice reviews A reviewer must carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr37-</link><title>Accountants Act 2004 - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part must submit a report to the Practice Monitoring Sub‑committee at the conclusion of the pract...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr38-</link><title>Accountants Act 2004 - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub‑committee under section 37(2) and considering the recommendations in the r...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr52-</link><title>Accountants Act 2004 - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accounta...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr53-</link><title>Accountants Act 2004 - 53 Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs</title><description>Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr54-</link><title>Accountants Act 2004 - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved with any decis...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=P17-</link><title>Accountants Act 2004 - Part 7 MISCELLANEOUS</title><description>MISCELLANEOUS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr55-</link><title>Accountants Act 2004 - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part 5 or 6 and his or her name and particulars removed from the Register of Pub...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr56-</link><title>Accountants Act 2004 - 56 Holding out as public accountant, accounting corporation, accounting firm or accounting LLP</title><description>Holding out as public accountant, accounting corporation, accounting firm or accounting LLP A person who is not registered as a public accountant under this Act must not — practis...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr59-</link><title>Accountants Act 2004 - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons A public accountant must not in connection with his or her practice as such, and an accounting corporation, accounting firm or accou...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20230401?ValidDate=20230401&amp;ProvIds=pr64-</link><title>Accountants Act 2004 - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without limiting subsection (1), the Authority may, with the approval of the Min...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr69-</link><title>Accountants Act - 69 Savings and transitionals for other written laws</title><description>Savings and transitionals for other written laws In so far as it is necessary for preserving the effect of any written law or document — any reference in such written law or docume...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr69-</link><title>Accountants Act - 69 Savings and transitionals for other written laws</title><description>Savings and transitionals for other written laws In so far as it is necessary for preserving the effect of any written law or document — any reference in such written law or docume...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Mon, 01 Mar 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr12C-</link><title>Accountants Act - 12C Alternate address</title><description>Alternate address Despite section 12B, the Registrar must not disclose or make available for public inspection the particulars of a public accountant’s residential address that is ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr38-</link><title>Accountants Act - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr43-</link><title>Accountants Act - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting LLP arisin...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr52-</link><title>Accountants Act - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr53-</link><title>Accountants Act - 53 Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs</title><description>Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied th...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr54-</link><title>Accountants Act - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved with any decisi...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr55-</link><title>Accountants Act - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr12C-</link><title>Accountants Act - 12C Alternate address</title><description>Alternate address Despite section 12B, the Registrar must not disclose or make available for public inspection the particulars of a public accountant’s residential address that is ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr38-</link><title>Accountants Act - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr43-</link><title>Accountants Act - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting LLP arisin...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr52-</link><title>Accountants Act - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr53-</link><title>Accountants Act - 53 Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs</title><description>Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied th...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr54-</link><title>Accountants Act - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved with any decisi...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr55-</link><title>Accountants Act - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Fri, 31 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Fri, 31 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Fri, 31 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Fri, 31 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Fri, 31 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Fri, 31 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20160103?ValidDate=20160103&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=P1III-</link><title>Accountants Act - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr11-</link><title>Accountants Act - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr12B-</link><title>Accountants Act - 12B Request for copy of filed documents</title><description>Request for copy of filed documents Subject to section 12C, a person may, upon payment of such fee as may be prescribed, require a copy of or an extract from any document, as may b...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20160103?ValidDate=20160103&amp;ProvIds=pr12C-</link><title>Accountants Act - 12C Alternate address</title><description>Alternate address Despite section 12B, the Registrar must not disclose or make available for public inspection the particulars of a public accountant’s residential address that is ...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr14-</link><title>Accountants Act - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name, residential address or any other of his relevant particulars as record...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=P1VII-</link><title>Accountants Act - Part VII MISCELLANEOUS</title><description>Part VII MISCELLANEOUS</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20160103?ValidDate=20160103&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr64A-</link><title>Accountants Act - 64A Service of documents on public accountant</title><description>Service of documents on public accountant Any document required to be served under this Act on a public accountant shall be sufficiently served if addressed to the public accountan...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20160103?ValidDate=20160103&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20160103?ValidDate=20160103&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20160103?ValidDate=20160103&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20160103?ValidDate=20160103&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr12C-</link><title>Accountants Act - 12C Alternate address</title><description>Alternate address Despite section 12B, the Registrar must not disclose or make available for public inspection the particulars of a public accountant’s residential address that is ...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=P1III-</link><title>Accountants Act - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr11-</link><title>Accountants Act - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr12B-</link><title>Accountants Act - 12B Request for copy of filed documents</title><description>Request for copy of filed documents Subject to section 12C, a person may, upon payment of such fee as may be prescribed, require a copy of or an extract from any document, as may b...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr14-</link><title>Accountants Act - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name, residential address or any other of his relevant particulars as record...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=P1VII-</link><title>Accountants Act - Part VII MISCELLANEOUS</title><description>Part VII MISCELLANEOUS</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr64A-</link><title>Accountants Act - 64A Service of documents on public accountant</title><description>Service of documents on public accountant Any document required to be served under this Act on a public accountant shall be sufficiently served if addressed to the public accountan...</description><pubDate>Sun, 03 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=P1III-</link><title>Accountants Act - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr12A-</link><title>Accountants Act - 12A Electronic transaction system</title><description>Electronic transaction system The Registrar may — require or permit any person to carry out any transaction with the Registrar under this Act; and issue any approval, certificate, ...</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=Sc-</link><title>Accountants Act - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=am-</link><title>Accountants Act - Legislative Source Key</title><description>Notes :—Unless otherwise stated, the abbreviation used in the cross-references are references to the Singapore Accountants Act (Cap. 2, 2001 Revised Edition). The references are pr...</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=P1III-</link><title>Accountants Act - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act. It is not part of the Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bill ...</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr12A-</link><title>Accountants Act - 12A Electronic transaction system</title><description>Electronic transaction system The Registrar may — require or permit any person to carry out any transaction with the Registrar under this Act; and issue any approval, certificate, ...</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=Sc-</link><title>Accountants Act - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=am-</link><title>Accountants Act - Legislative Source Key</title><description>Notes :—Unless otherwise stated, the abbreviation used in the cross-references are references to the Singapore Accountants Act (Cap. 2, 2001 Revised Edition). The references are pr...</description><pubDate>Fri, 15 May 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=al-</link><title>Accountants Act - Long Title</title><description>An Act relating to public accountants. Act 5 of 2013 wef 01/04/2013</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=al-</link><title>Accountants Act - Long Title</title><description>An Act relating to public accountants. Act 5 of 2013 wef 01/04/2013</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr3-</link><title>Accountants Act - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations, accounting firms and accounting L...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5-</link><title>Accountants Act - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr8-</link><title>Accountants Act - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; 11/2006 wef 06...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr9-</link><title>Accountants Act - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=P1IV-</link><title>Accountants Act - Part IV ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs</title><description>ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs 11/2006 wef 06/10/2006</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr17-</link><title>Accountants Act - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr18-</link><title>Accountants Act - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr18A-</link><title>Accountants Act - 18A Approval of accounting LLPs</title><description>Approval of accounting LLPs A public accountant who wishes to have a limited liability partnership or proposed limited liability partnership approved as an accounting LLP may apply...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr19-</link><title>Accountants Act - 19 Name of accounting corporation, accounting firm or accounting LLP</title><description>Name of accounting corporation, accounting firm or accounting LLP The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an acc...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr20-</link><title>Accountants Act - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr21-</link><title>Accountants Act - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company, a firm or a limited liability partnership as an accounting corporation, an acc...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr22-</link><title>Accountants Act - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr23-</link><title>Accountants Act - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr23A-</link><title>Accountants Act - 23A Effect of becoming accounting LLP</title><description>Effect of becoming accounting LLP An accounting LLP is authorised to do anything that a public accountant can do by law and is required to do all that a public accountant is requir...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr24-</link><title>Accountants Act - 24 Relationship between client and accounting corporation or accounting LLP</title><description>Relationship between client and accounting corporation or accounting LLP An accounting corporation and an accounting LLP shall have the same rights and be subject to the same fiduc...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr25-</link><title>Accountants Act - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr26-</link><title>Accountants Act - 26 Requirements relating to memorandum and articles of association, and annual reports, of accounting corporations</title><description>Requirements relating to memorandum and articles of association, and annual reports, of accounting corporations The memorandum and articles of association of an accounting corporat...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr28-</link><title>Accountants Act - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation and every accounting LLP registered under this Act shall be covered by professional indemnity insurance of not less th...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr30A-</link><title>Accountants Act - 30A Application of Limited Liability Partnerships Act 2005 and other written laws to accounting LLPs</title><description>Application of Limited Liability Partnerships Act 2005 and other written laws to accounting LLPs Nothing in this Part shall affect the operation of the Limited Liability Partnershi...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr31-</link><title>Accountants Act - 31 Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships</title><description>Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships The Registrar shall rem...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr40-</link><title>Accountants Act - 40 Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs</title><description>Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs Any complaint concerning — any improper or dishonourable conduct on the part of...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr41-</link><title>Accountants Act - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr42-</link><title>Accountants Act - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr43-</link><title>Accountants Act - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting LLP arisin...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr45-</link><title>Accountants Act - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr46-</link><title>Accountants Act - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr47-</link><title>Accountants Act - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr48-</link><title>Accountants Act - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr50-</link><title>Accountants Act - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr52-</link><title>Accountants Act - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr53-</link><title>Accountants Act - 53 Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs</title><description>Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied th...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr54-</link><title>Accountants Act - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved with any decisi...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr55-</link><title>Accountants Act - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr56-</link><title>Accountants Act - 56 Holding out as public accountant, accounting corporation, accounting firm or accounting LLP</title><description>Holding out as public accountant, accounting corporation, accounting firm or accounting LLP A person who is not registered as a public accountant under this Act shall not — practis...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr57-</link><title>Accountants Act - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr58-</link><title>Accountants Act - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure — approval as an accounting corporation, accounting firm or accounting LLP under t...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr59-</link><title>Accountants Act - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation, accounting firm or accounting LLP ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr60-</link><title>Accountants Act - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr43-</link><title>Accountants Act - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting LLP arisin...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr52-</link><title>Accountants Act - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr53-</link><title>Accountants Act - 53 Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs</title><description>Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied th...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr54-</link><title>Accountants Act - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved with any decisi...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr55-</link><title>Accountants Act - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr3-</link><title>Accountants Act - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations, accounting firms and accounting L...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr5-</link><title>Accountants Act - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr8-</link><title>Accountants Act - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; 11/2006 wef 06...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr9-</link><title>Accountants Act - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=P1IV-</link><title>Accountants Act - Part IV ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs</title><description>ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs 11/2006 wef 06/10/2006</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr17-</link><title>Accountants Act - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr18-</link><title>Accountants Act - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr18A-</link><title>Accountants Act - 18A Approval of accounting LLPs</title><description>Approval of accounting LLPs A public accountant who wishes to have a limited liability partnership or proposed limited liability partnership approved as an accounting LLP may apply...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr19-</link><title>Accountants Act - 19 Name of accounting corporation, accounting firm or accounting LLP</title><description>Name of accounting corporation, accounting firm or accounting LLP The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an acc...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr20-</link><title>Accountants Act - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr21-</link><title>Accountants Act - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company, a firm or a limited liability partnership as an accounting corporation, an acc...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr22-</link><title>Accountants Act - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr23-</link><title>Accountants Act - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr23A-</link><title>Accountants Act - 23A Effect of becoming accounting LLP</title><description>Effect of becoming accounting LLP An accounting LLP is authorised to do anything that a public accountant can do by law and is required to do all that a public accountant is requir...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr24-</link><title>Accountants Act - 24 Relationship between client and accounting corporation or accounting LLP</title><description>Relationship between client and accounting corporation or accounting LLP An accounting corporation and an accounting LLP shall have the same rights and be subject to the same fiduc...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr25-</link><title>Accountants Act - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr26-</link><title>Accountants Act - 26 Requirements relating to memorandum and articles of association, and annual reports, of accounting corporations</title><description>Requirements relating to memorandum and articles of association, and annual reports, of accounting corporations The memorandum and articles of association of an accounting corporat...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr28-</link><title>Accountants Act - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation and every accounting LLP registered under this Act shall be covered by professional indemnity insurance of not less th...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr30A-</link><title>Accountants Act - 30A Application of Limited Liability Partnerships Act 2005 and other written laws to accounting LLPs</title><description>Application of Limited Liability Partnerships Act 2005 and other written laws to accounting LLPs Nothing in this Part shall affect the operation of the Limited Liability Partnershi...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr31-</link><title>Accountants Act - 31 Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships</title><description>Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships The Registrar shall rem...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr40-</link><title>Accountants Act - 40 Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs</title><description>Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs Any complaint concerning — any improper or dishonourable conduct on the part of...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr41-</link><title>Accountants Act - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr42-</link><title>Accountants Act - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr45-</link><title>Accountants Act - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr46-</link><title>Accountants Act - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr47-</link><title>Accountants Act - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr48-</link><title>Accountants Act - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr50-</link><title>Accountants Act - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr56-</link><title>Accountants Act - 56 Holding out as public accountant, accounting corporation, accounting firm or accounting LLP</title><description>Holding out as public accountant, accounting corporation, accounting firm or accounting LLP A person who is not registered as a public accountant under this Act shall not — practis...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr57-</link><title>Accountants Act - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr58-</link><title>Accountants Act - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure — approval as an accounting corporation, accounting firm or accounting LLP under t...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr59-</link><title>Accountants Act - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation, accounting firm or accounting LLP ...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr60-</link><title>Accountants Act - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Fri, 06 Oct 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=Sc-</link><title>Accountants Act - Schedule Constitution and Proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and Proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=Sc-</link><title>Accountants Act - Schedule Constitution and Proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and Proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=al-</link><title>Accountants Act - Long Title</title><description>An Act relating to accountants.</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1I-</link><title>Accountants Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr1-</link><title>Accountants Act - 1 Short title</title><description>Short title This Act may be cited as the Accountants Act .</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1II-</link><title>Accountants Act - Part II ADMINISTRATION OF ACT</title><description>Part II ADMINISTRATION OF ACT</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr3-</link><title>Accountants Act - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations and accounting firms and the names...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr4-</link><title>Accountants Act - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subsec...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr5-</link><title>Accountants Act - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr6-</link><title>Accountants Act - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub-committees fo...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr7-</link><title>Accountants Act - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority shall, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr8-</link><title>Accountants Act - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; and the Regist...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr9-</link><title>Accountants Act - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1III-</link><title>Accountants Act - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr10-</link><title>Accountants Act - 10 Qualifications for registration</title><description>Qualifications for registration Any person who — has attained the age of 21 years; and satisfies the prescribed requirements relating to — qualifications; practical experience; and...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr11-</link><title>Accountants Act - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr12-</link><title>Accountants Act - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon a person being registered as a public accountant under this Part, the Registrar shall — issue to him a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr13-</link><title>Accountants Act - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his certificate of registration upon its expiry s...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr14-</link><title>Accountants Act - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Publi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr15-</link><title>Accountants Act - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr16-</link><title>Accountants Act - 16 Publication of list of public accountants</title><description>Publication of list of public accountants The Registrar may, from time to time, prepare and publish in such form or manner as the Oversight Committee may determine a list of the na...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1IV-</link><title>Accountants Act - Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</title><description>Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr17-</link><title>Accountants Act - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr18-</link><title>Accountants Act - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr19-</link><title>Accountants Act - 19 Name of accounting corporation or accounting firm</title><description>Name of accounting corporation or accounting firm The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporat...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr20-</link><title>Accountants Act - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr21-</link><title>Accountants Act - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company or firm as an accounting corporation or an accounting firm under this Part, the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr22-</link><title>Accountants Act - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr23-</link><title>Accountants Act - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr24-</link><title>Accountants Act - 24 Relationship between accounting corporation and client</title><description>Relationship between accounting corporation and client An accounting corporation shall have the same rights and shall be subject to the same fiduciary, confidential and ethical req...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr25-</link><title>Accountants Act - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr26-</link><title>Accountants Act - 26 Requirements as to alteration of memorandum or articles of association</title><description>Requirements as to alteration of memorandum or articles of association The memorandum and articles of association of an accounting corporation shall at all times comply with all th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr27-</link><title>Accountants Act - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation shall at all times be owned by corporate practitioners in suc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr28-</link><title>Accountants Act - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation registered under this Act shall be covered by professional indemnity insurance of not less than one of the following a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr29-</link><title>Accountants Act - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporatio...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr30-</link><title>Accountants Act - 30 Application of Companies Act and other written laws to accounting corporations</title><description>Application of Companies Act and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), shall affect the operation of the Companie...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr31-</link><title>Accountants Act - 31 Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms</title><description>Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms The Registrar shall remove from the Register of Public Accounting Corporations the na...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1V-</link><title>Accountants Act - Part V PRACTICE MONITORING PROGRAMME</title><description>Part V PRACTICE MONITORING PROGRAMME</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr32-</link><title>Accountants Act - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed standa...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr33-</link><title>Accountants Act - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr34-</link><title>Accountants Act - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub-committee to assist the Oversigh...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr35-</link><title>Accountants Act - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified person as a reviewer to carry out any practice review und...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr36-</link><title>Accountants Act - 36 Practice reviews</title><description>Practice reviews A reviewer shall carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr37-</link><title>Accountants Act - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part shall submit a report to the Practice Monitoring Sub-committee at the conclusion of the pract...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr38-</link><title>Accountants Act - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1VI-</link><title>Accountants Act - Part VI DISCIPLINARY PROCEEDINGS</title><description>Part VI DISCIPLINARY PROCEEDINGS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr39-</link><title>Accountants Act - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Comm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr40-</link><title>Accountants Act - 40 Complaints against public accountants, accounting corporations and accounting firms</title><description>Complaints against public accountants, accounting corporations and accounting firms Any complaint concerning — any improper or dishonourable conduct on the part of a public account...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr41-</link><title>Accountants Act - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr42-</link><title>Accountants Act - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr43-</link><title>Accountants Act - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation or an accounting firm arising from his or its c...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr44-</link><title>Accountants Act - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee shall consist of the following members, all of whom shall be appointed from the Complaints and Disciplinary Panel: 3 pub...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr45-</link><title>Accountants Act - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr46-</link><title>Accountants Act - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr47-</link><title>Accountants Act - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr48-</link><title>Accountants Act - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr49-</link><title>Accountants Act - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee shall consist of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr50-</link><title>Accountants Act - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr52-</link><title>Accountants Act - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr53-</link><title>Accountants Act - 53 Revocation of approval, etc., of accounting corporations and accounting firms</title><description>Revocation of approval, etc., of accounting corporations and accounting firms If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied that — an accountin...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr54-</link><title>Accountants Act - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation or accounting firm who or which is aggrieved with any decision made by the O...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1VII-</link><title>Accountants Act - Part VII MISCELLANEOUS</title><description>Part VII MISCELLANEOUS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr55-</link><title>Accountants Act - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr56-</link><title>Accountants Act - 56 Holding out as public accountant, accounting corporation or accounting firm</title><description>Holding out as public accountant, accounting corporation or accounting firm A person who is not registered as a public accountant under this Act shall not — practise as a public ac...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr57-</link><title>Accountants Act - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr58-</link><title>Accountants Act - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certif...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr59-</link><title>Accountants Act - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation or accounting firm shall in connect...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr60-</link><title>Accountants Act - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr61-</link><title>Accountants Act - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Notwithstanding any provision to the contrary in the Criminal Procedure Code (Cap. 68), a District Court shall have jurisdiction to try any offence u...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr62-</link><title>Accountants Act - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may, in its or his discretion, compound ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr63-</link><title>Accountants Act - 63 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any person who is a member of a Complaints Committee or a Disciplinary Committee ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1VIII-</link><title>Accountants Act - Part VIII SAVINGS AND TRANSITIONAL PROVISIONS</title><description>Part VIII SAVINGS AND TRANSITIONAL PROVISIONS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr65-</link><title>Accountants Act - 65 Savings and transitionals for repealed Accountants Act</title><description>Savings and transitionals for repealed Accountants Act All acts done before by the Public Accountants Board established under Part II of the repealed Accountants Act (Cap. 2, 2001 ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr66-</link><title>Accountants Act - 66 Savings and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Savings and transitional provisions for public accountants, accounting corporations and accounting firms Every person who, immediately before , was a registered public accountant u...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr67-</link><title>Accountants Act - 67 Pending disciplinary proceedings</title><description>Pending disciplinary proceedings This Act shall not apply to any inquiry, investigation or other proceedings of a disciplinary nature commenced under the repealed Accountants Act b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr68-</link><title>Accountants Act - 68 Professional misconduct committed before 1st April 2004</title><description>Professional misconduct committed before Where — before , a public accountant or an accounting corporation has committed any professional misconduct; and on , disciplinary proceedi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr69-</link><title>Accountants Act - 69 Savings and transitionals for other written laws</title><description>Savings and transitionals for other written laws In so far as it is necessary for preserving the effect of any written law or document — any reference in such written law or docume...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr70-</link><title>Accountants Act - 70 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from — all movable and immovable property vested in the Institute of Certified Public ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=Sc-</link><title>Accountants Act - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=am-</link><title>Accountants Act - Legislative Source Key</title><description>Unless otherwise stated, the abbreviation used in the cross-references are references to the Singapore Accountants Act (Cap. 2, 2001 Revised Edition). The references are provided f...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=al-</link><title>Accountants Act - Long Title</title><description>An Act relating to accountants.</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20160103?ValidDate=20160103&amp;ProvIds=P1I-</link><title>Accountants Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr1-</link><title>Accountants Act - 1 Short title</title><description>Short title This Act may be cited as the Accountants Act .</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=P1II-</link><title>Accountants Act - Part II ADMINISTRATION OF ACT</title><description>Part II ADMINISTRATION OF ACT</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr3-</link><title>Accountants Act - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations and accounting firms and the names...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr4-</link><title>Accountants Act - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subsec...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr5-</link><title>Accountants Act - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr6-</link><title>Accountants Act - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub-committees fo...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr7-</link><title>Accountants Act - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority shall, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr8-</link><title>Accountants Act - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; and the Regist...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr9-</link><title>Accountants Act - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=P1III-</link><title>Accountants Act - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20160103?ValidDate=20160103&amp;ProvIds=pr10-</link><title>Accountants Act - 10 Qualifications for registration</title><description>Qualifications for registration Any person who — has attained the age of 21 years; and satisfies the prescribed requirements relating to — qualifications; practical experience; and...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr11-</link><title>Accountants Act - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=pr12-</link><title>Accountants Act - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon a person being registered as a public accountant under this Part, the Registrar shall — issue to him a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr13-</link><title>Accountants Act - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his certificate of registration upon its expiry s...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr14-</link><title>Accountants Act - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Publi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr15-</link><title>Accountants Act - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr16-</link><title>Accountants Act - 16 Publication of list of public accountants</title><description>Publication of list of public accountants The Registrar may, from time to time, prepare and publish in such form or manner as the Oversight Committee may determine a list of the na...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=P1IV-</link><title>Accountants Act - Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</title><description>Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr17-</link><title>Accountants Act - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr18-</link><title>Accountants Act - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr19-</link><title>Accountants Act - 19 Name of accounting corporation or accounting firm</title><description>Name of accounting corporation or accounting firm The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporat...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr20-</link><title>Accountants Act - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr21-</link><title>Accountants Act - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company or firm as an accounting corporation or an accounting firm under this Part, the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr22-</link><title>Accountants Act - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr23-</link><title>Accountants Act - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr24-</link><title>Accountants Act - 24 Relationship between accounting corporation and client</title><description>Relationship between accounting corporation and client An accounting corporation shall have the same rights and shall be subject to the same fiduciary, confidential and ethical req...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr25-</link><title>Accountants Act - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr26-</link><title>Accountants Act - 26 Requirements as to alteration of memorandum or articles of association</title><description>Requirements as to alteration of memorandum or articles of association The memorandum and articles of association of an accounting corporation shall at all times comply with all th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr27-</link><title>Accountants Act - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation shall at all times be owned by corporate practitioners in suc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr28-</link><title>Accountants Act - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation registered under this Act shall be covered by professional indemnity insurance of not less than one of the following a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr29-</link><title>Accountants Act - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporatio...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr30-</link><title>Accountants Act - 30 Application of Companies Act and other written laws to accounting corporations</title><description>Application of Companies Act and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), shall affect the operation of the Companie...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr31-</link><title>Accountants Act - 31 Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms</title><description>Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms The Registrar shall remove from the Register of Public Accounting Corporations the na...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=P1V-</link><title>Accountants Act - Part V PRACTICE MONITORING PROGRAMME</title><description>Part V PRACTICE MONITORING PROGRAMME</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr32-</link><title>Accountants Act - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed standa...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr33-</link><title>Accountants Act - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr34-</link><title>Accountants Act - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub-committee to assist the Oversigh...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr35-</link><title>Accountants Act - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified person as a reviewer to carry out any practice review und...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr36-</link><title>Accountants Act - 36 Practice reviews</title><description>Practice reviews A reviewer shall carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr37-</link><title>Accountants Act - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part shall submit a report to the Practice Monitoring Sub-committee at the conclusion of the pract...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr38-</link><title>Accountants Act - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=P1VI-</link><title>Accountants Act - Part VI DISCIPLINARY PROCEEDINGS</title><description>Part VI DISCIPLINARY PROCEEDINGS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr39-</link><title>Accountants Act - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Comm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr40-</link><title>Accountants Act - 40 Complaints against public accountants, accounting corporations and accounting firms</title><description>Complaints against public accountants, accounting corporations and accounting firms Any complaint concerning — any improper or dishonourable conduct on the part of a public account...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr41-</link><title>Accountants Act - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr42-</link><title>Accountants Act - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr43-</link><title>Accountants Act - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation or an accounting firm arising from his or its c...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr44-</link><title>Accountants Act - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee shall consist of the following members, all of whom shall be appointed from the Complaints and Disciplinary Panel: 3 pub...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr45-</link><title>Accountants Act - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr46-</link><title>Accountants Act - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr47-</link><title>Accountants Act - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr48-</link><title>Accountants Act - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr49-</link><title>Accountants Act - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee shall consist of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr50-</link><title>Accountants Act - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr52-</link><title>Accountants Act - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr53-</link><title>Accountants Act - 53 Revocation of approval, etc., of accounting corporations and accounting firms</title><description>Revocation of approval, etc., of accounting corporations and accounting firms If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied that — an accountin...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr54-</link><title>Accountants Act - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation or accounting firm who or which is aggrieved with any decision made by the O...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=P1VII-</link><title>Accountants Act - Part VII MISCELLANEOUS</title><description>Part VII MISCELLANEOUS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr55-</link><title>Accountants Act - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr56-</link><title>Accountants Act - 56 Holding out as public accountant, accounting corporation or accounting firm</title><description>Holding out as public accountant, accounting corporation or accounting firm A person who is not registered as a public accountant under this Act shall not — practise as a public ac...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr57-</link><title>Accountants Act - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr58-</link><title>Accountants Act - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certif...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr59-</link><title>Accountants Act - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation or accounting firm shall in connect...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr60-</link><title>Accountants Act - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr61-</link><title>Accountants Act - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Notwithstanding any provision to the contrary in the Criminal Procedure Code (Cap. 68), a District Court shall have jurisdiction to try any offence u...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr62-</link><title>Accountants Act - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may, in its or his discretion, compound ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr63-</link><title>Accountants Act - 63 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any person who is a member of a Complaints Committee or a Disciplinary Committee ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=P1VIII-</link><title>Accountants Act - Part VIII SAVINGS AND TRANSITIONAL PROVISIONS</title><description>Part VIII SAVINGS AND TRANSITIONAL PROVISIONS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr65-</link><title>Accountants Act - 65 Savings and transitionals for repealed Accountants Act</title><description>Savings and transitionals for repealed Accountants Act All acts done before by the Public Accountants Board established under Part II of the repealed Accountants Act (Cap. 2, 2001 ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr66-</link><title>Accountants Act - 66 Savings and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Savings and transitional provisions for public accountants, accounting corporations and accounting firms Every person who, immediately before , was a registered public accountant u...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr67-</link><title>Accountants Act - 67 Pending disciplinary proceedings</title><description>Pending disciplinary proceedings This Act shall not apply to any inquiry, investigation or other proceedings of a disciplinary nature commenced under the repealed Accountants Act b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr68-</link><title>Accountants Act - 68 Professional misconduct committed before 1st April 2004</title><description>Professional misconduct committed before Where — before , a public accountant or an accounting corporation has committed any professional misconduct; and on , disciplinary proceedi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr69-</link><title>Accountants Act - 69 Savings and transitionals for other written laws</title><description>Savings and transitionals for other written laws In so far as it is necessary for preserving the effect of any written law or document — any reference in such written law or docume...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr70-</link><title>Accountants Act - 70 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from — all movable and immovable property vested in the Institute of Certified Public ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=Sc-</link><title>Accountants Act - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=am-</link><title>Accountants Act - Legislative Source Key</title><description>Unless otherwise stated, the abbreviation used in the cross-references are references to the Singapore Accountants Act (Cap. 2, 2001 Revised Edition). The references are provided f...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=Sc-</link><title>Accountants Act - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20050731?ValidDate=20050731&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr3-</link><title>Accountants Act - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations and accounting firms and the names...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr5-</link><title>Accountants Act - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr8-</link><title>Accountants Act - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; and the Regist...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr9-</link><title>Accountants Act - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=P1IV-</link><title>Accountants Act - Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</title><description>Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr17-</link><title>Accountants Act - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr18-</link><title>Accountants Act - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr19-</link><title>Accountants Act - 19 Name of accounting corporation or accounting firm</title><description>Name of accounting corporation or accounting firm The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporat...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr20-</link><title>Accountants Act - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr21-</link><title>Accountants Act - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company or firm as an accounting corporation or an accounting firm under this Part, the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr22-</link><title>Accountants Act - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr23-</link><title>Accountants Act - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr24-</link><title>Accountants Act - 24 Relationship between accounting corporation and client</title><description>Relationship between accounting corporation and client An accounting corporation shall have the same rights and shall be subject to the same fiduciary, confidential and ethical req...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr25-</link><title>Accountants Act - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr26-</link><title>Accountants Act - 26 Requirements as to alteration of memorandum or articles of association</title><description>Requirements as to alteration of memorandum or articles of association The memorandum and articles of association of an accounting corporation shall at all times comply with all th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr28-</link><title>Accountants Act - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation registered under this Act shall be covered by professional indemnity insurance of not less than one of the following a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr31-</link><title>Accountants Act - 31 Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms</title><description>Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms The Registrar shall remove from the Register of Public Accounting Corporations the na...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr40-</link><title>Accountants Act - 40 Complaints against public accountants, accounting corporations and accounting firms</title><description>Complaints against public accountants, accounting corporations and accounting firms Any complaint concerning — any improper or dishonourable conduct on the part of a public account...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr41-</link><title>Accountants Act - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr42-</link><title>Accountants Act - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr43-</link><title>Accountants Act - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation or an accounting firm arising from his or its c...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr45-</link><title>Accountants Act - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr46-</link><title>Accountants Act - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr47-</link><title>Accountants Act - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr48-</link><title>Accountants Act - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr50-</link><title>Accountants Act - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr52-</link><title>Accountants Act - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr53-</link><title>Accountants Act - 53 Revocation of approval, etc., of accounting corporations and accounting firms</title><description>Revocation of approval, etc., of accounting corporations and accounting firms If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied that — an accountin...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr54-</link><title>Accountants Act - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation or accounting firm who or which is aggrieved with any decision made by the O...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr55-</link><title>Accountants Act - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr56-</link><title>Accountants Act - 56 Holding out as public accountant, accounting corporation or accounting firm</title><description>Holding out as public accountant, accounting corporation or accounting firm A person who is not registered as a public accountant under this Act shall not — practise as a public ac...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr57-</link><title>Accountants Act - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr58-</link><title>Accountants Act - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certif...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr59-</link><title>Accountants Act - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation or accounting firm shall in connect...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr60-</link><title>Accountants Act - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20061006?ValidDate=20061006&amp;ProvIds=al-</link><title>Accountants Act - Long Title</title><description>An Act relating to accountants.</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=P1III-</link><title>Accountants Act - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20130401?ValidDate=20130401&amp;ProvIds=am-</link><title>Accountants Act - Legislative Source Key</title><description>Unless otherwise stated, the abbreviation used in the cross-references are references to the Singapore Accountants Act (Cap. 2, 2001 Revised Edition). The references are provided f...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=pr11-</link><title>Accountants Act - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=pr14-</link><title>Accountants Act - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Publi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20150515?ValidDate=20150515&amp;ProvIds=P1VII-</link><title>Accountants Act - Part VII MISCELLANEOUS</title><description>Part VII MISCELLANEOUS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20170331?ValidDate=20170331&amp;ProvIds=pr38-</link><title>Accountants Act - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr69-</link><title>Accountants Act - 69 Savings and transitionals for other written laws</title><description>Savings and transitionals for other written laws In so far as it is necessary for preserving the effect of any written law or document — any reference in such written law or docume...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=al-</link><title>Accountants Act - Long Title</title><description>An Act relating to accountants.</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1I-</link><title>Accountants Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr1-</link><title>Accountants Act - 1 Short title</title><description>Short title This Act may be cited as the Accountants Act .</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr2-</link><title>Accountants Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1II-</link><title>Accountants Act - Part II ADMINISTRATION OF ACT</title><description>Part II ADMINISTRATION OF ACT</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr3-</link><title>Accountants Act - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations and accounting firms and the names...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr4-</link><title>Accountants Act - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subsec...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr5-</link><title>Accountants Act - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr6-</link><title>Accountants Act - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub-committees fo...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr7-</link><title>Accountants Act - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority shall, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr8-</link><title>Accountants Act - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; and the Regist...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr9-</link><title>Accountants Act - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1III-</link><title>Accountants Act - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr10-</link><title>Accountants Act - 10 Qualifications for registration</title><description>Qualifications for registration Any person who — has attained the age of 21 years; and satisfies the prescribed requirements relating to — qualifications; practical experience; and...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr11-</link><title>Accountants Act - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr12-</link><title>Accountants Act - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon a person being registered as a public accountant under this Part, the Registrar shall — issue to him a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr13-</link><title>Accountants Act - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his certificate of registration upon its expiry s...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr14-</link><title>Accountants Act - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Publi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr15-</link><title>Accountants Act - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1IV-</link><title>Accountants Act - Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</title><description>Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr17-</link><title>Accountants Act - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr18-</link><title>Accountants Act - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr19-</link><title>Accountants Act - 19 Name of accounting corporation or accounting firm</title><description>Name of accounting corporation or accounting firm The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporat...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr20-</link><title>Accountants Act - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr21-</link><title>Accountants Act - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company or firm as an accounting corporation or an accounting firm under this Part, the...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr22-</link><title>Accountants Act - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr23-</link><title>Accountants Act - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr24-</link><title>Accountants Act - 24 Relationship between accounting corporation and client</title><description>Relationship between accounting corporation and client An accounting corporation shall have the same rights and shall be subject to the same fiduciary, confidential and ethical req...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr25-</link><title>Accountants Act - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr26-</link><title>Accountants Act - 26 Requirements as to alteration of memorandum or articles of association</title><description>Requirements as to alteration of memorandum or articles of association The memorandum and articles of association of an accounting corporation shall at all times comply with all th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr27-</link><title>Accountants Act - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation shall at all times be owned by corporate practitioners in suc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr28-</link><title>Accountants Act - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation registered under this Act shall be covered by professional indemnity insurance of not less than one of the following a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr29-</link><title>Accountants Act - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporatio...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr30-</link><title>Accountants Act - 30 Application of Companies Act and other written laws to accounting corporations</title><description>Application of Companies Act and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), shall affect the operation of the Companie...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr31-</link><title>Accountants Act - 31 Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms</title><description>Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms The Registrar shall remove from the Register of Public Accounting Corporations the na...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1V-</link><title>Accountants Act - Part V PRACTICE MONITORING PROGRAMME</title><description>Part V PRACTICE MONITORING PROGRAMME</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr32-</link><title>Accountants Act - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed standa...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr33-</link><title>Accountants Act - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr34-</link><title>Accountants Act - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub-committee to assist the Oversigh...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr35-</link><title>Accountants Act - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified person as a reviewer to carry out any practice review und...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr36-</link><title>Accountants Act - 36 Practice reviews</title><description>Practice reviews A reviewer shall carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr37-</link><title>Accountants Act - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part shall submit a report to the Practice Monitoring Sub-committee at the conclusion of the pract...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr38-</link><title>Accountants Act - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1VI-</link><title>Accountants Act - Part VI DISCIPLINARY PROCEEDINGS</title><description>Part VI DISCIPLINARY PROCEEDINGS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr39-</link><title>Accountants Act - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Comm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr40-</link><title>Accountants Act - 40 Complaints against public accountants, accounting corporations and accounting firms</title><description>Complaints against public accountants, accounting corporations and accounting firms Any complaint concerning — any improper or dishonourable conduct on the part of a public account...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr41-</link><title>Accountants Act - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr42-</link><title>Accountants Act - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr43-</link><title>Accountants Act - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation or an accounting firm arising from his or its c...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr44-</link><title>Accountants Act - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee shall consist of the following members, all of whom shall be appointed from the Complaints and Disciplinary Panel: 3 pub...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr45-</link><title>Accountants Act - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr46-</link><title>Accountants Act - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr47-</link><title>Accountants Act - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr48-</link><title>Accountants Act - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr49-</link><title>Accountants Act - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee shall consist of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr50-</link><title>Accountants Act - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr51-</link><title>Accountants Act - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr52-</link><title>Accountants Act - 52 Cancellation of registration, suspension, etc., of public accountants</title><description>Cancellation of registration, suspension, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr53-</link><title>Accountants Act - 53 Revocation of approval, etc., of accounting corporations and accounting firms</title><description>Revocation of approval, etc., of accounting corporations and accounting firms If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied that — an accountin...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr54-</link><title>Accountants Act - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation or accounting firm who or which is aggrieved with any decision made by the O...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1VII-</link><title>Accountants Act - Part VII MISCELLANEOUS</title><description>Part VII MISCELLANEOUS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr55-</link><title>Accountants Act - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr56-</link><title>Accountants Act - 56 Holding out as public accountant, accounting corporation or accounting firm</title><description>Holding out as public accountant, accounting corporation or accounting firm A person who is not registered as a public accountant under this Act shall not — practise as a public ac...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr57-</link><title>Accountants Act - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr58-</link><title>Accountants Act - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certif...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr59-</link><title>Accountants Act - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation or accounting firm shall in connect...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr60-</link><title>Accountants Act - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr61-</link><title>Accountants Act - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Notwithstanding any provision to the contrary in the Criminal Procedure Code (Cap. 68), a District Court shall have jurisdiction to try any offence u...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr62-</link><title>Accountants Act - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may, in its or his discretion, compound ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr64-</link><title>Accountants Act - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=P1VIII-</link><title>Accountants Act - Part VIII SAVINGS AND TRANSITIONAL PROVISIONS</title><description>Part VIII SAVINGS AND TRANSITIONAL PROVISIONS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr65-</link><title>Accountants Act - 65 Savings and transitionals for repealed Accountants Act</title><description>Savings and transitionals for repealed Accountants Act All acts done before by the Public Accountants Board established under Part II of the repealed Accountants Act (Cap. 2, 2001 ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr66-</link><title>Accountants Act - 66 Savings and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Savings and transitional provisions for public accountants, accounting corporations and accounting firms Every person who, immediately before , was a registered public accountant u...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr69-</link><title>Accountants Act - 69 Savings and transitionals for other written laws</title><description>Savings and transitionals for other written laws In so far as it is necessary for preserving the effect of any written law or document — any reference in such written law or docume...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr70-</link><title>Accountants Act - 70 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from — all movable and immovable property vested in the Institute of Certified Public ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=Sc-</link><title>Accountants Act - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=xv-</link><title>Accountants Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading (Bil...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr67-</link><title>Accountants Act - 67 Pending disciplinary proceedings</title><description>Pending disciplinary proceedings This Act shall not apply to any inquiry, investigation or other proceedings of a disciplinary nature commenced under the repealed Accountants Act b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=pr68-</link><title>Accountants Act - 68 Professional misconduct committed before 1st April 2004</title><description>Professional misconduct committed before Where — before , a public accountant or an accounting corporation has committed any professional misconduct; and on , disciplinary proceedi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/AA2004/Published?DocDate=20050731&amp;ProvIds=am-</link><title>Accountants Act - Legislative Source Key</title><description>Unless otherwise stated, the abbreviation used in the cross-references are references to the Singapore Accountants Act (Cap. 2, 2001 Revised Edition). The references are provided f...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=P1I-</link><title>Accountants Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr1-</link><title>Accountants Act - 1 Short title</title><description>Short title This Act may be cited as the Accountants Act .</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=P1II-</link><title>Accountants Act - Part II ADMINISTRATION OF ACT</title><description>Part II ADMINISTRATION OF ACT</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr4-</link><title>Accountants Act - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subsec...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr6-</link><title>Accountants Act - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub-committees fo...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr7-</link><title>Accountants Act - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority shall, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr10-</link><title>Accountants Act - 10 Qualifications for registration</title><description>Qualifications for registration Any person who — has attained the age of 21 years; and satisfies the prescribed requirements relating to — qualifications; practical experience; and...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr12-</link><title>Accountants Act - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon a person being registered as a public accountant under this Part, the Registrar shall — issue to him a...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr13-</link><title>Accountants Act - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his certificate of registration upon its expiry s...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr15-</link><title>Accountants Act - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr16-</link><title>Accountants Act - 16 Publication of list of public accountants</title><description>Publication of list of public accountants The Registrar may, from time to time, prepare and publish in such form or manner as the Oversight Committee may determine a list of the na...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr27-</link><title>Accountants Act - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation shall at all times be owned by corporate practitioners in suc...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr29-</link><title>Accountants Act - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporatio...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr30-</link><title>Accountants Act - 30 Application of Companies Act and other written laws to accounting corporations</title><description>Application of Companies Act and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), shall affect the operation of the Companie...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=P1V-</link><title>Accountants Act - Part V PRACTICE MONITORING PROGRAMME</title><description>Part V PRACTICE MONITORING PROGRAMME</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr32-</link><title>Accountants Act - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed standa...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr33-</link><title>Accountants Act - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr34-</link><title>Accountants Act - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub-committee to assist the Oversigh...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr35-</link><title>Accountants Act - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified person as a reviewer to carry out any practice review und...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr36-</link><title>Accountants Act - 36 Practice reviews</title><description>Practice reviews A reviewer shall carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr37-</link><title>Accountants Act - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part shall submit a report to the Practice Monitoring Sub-committee at the conclusion of the pract...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=P1VI-</link><title>Accountants Act - Part VI DISCIPLINARY PROCEEDINGS</title><description>Part VI DISCIPLINARY PROCEEDINGS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr39-</link><title>Accountants Act - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Comm...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr44-</link><title>Accountants Act - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee shall consist of the following members, all of whom shall be appointed from the Complaints and Disciplinary Panel: 3 pub...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr49-</link><title>Accountants Act - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee shall consist of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr61-</link><title>Accountants Act - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Notwithstanding any provision to the contrary in the Criminal Procedure Code (Cap. 68), a District Court shall have jurisdiction to try any offence u...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr62-</link><title>Accountants Act - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may, in its or his discretion, compound ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr63-</link><title>Accountants Act - 63 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any person who is a member of a Complaints Committee or a Disciplinary Committee ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=P1VIII-</link><title>Accountants Act - Part VIII SAVINGS AND TRANSITIONAL PROVISIONS</title><description>Part VIII SAVINGS AND TRANSITIONAL PROVISIONS</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr65-</link><title>Accountants Act - 65 Savings and transitionals for repealed Accountants Act</title><description>Savings and transitionals for repealed Accountants Act All acts done before by the Public Accountants Board established under Part II of the repealed Accountants Act (Cap. 2, 2001 ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr66-</link><title>Accountants Act - 66 Savings and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Savings and transitional provisions for public accountants, accounting corporations and accounting firms Every person who, immediately before , was a registered public accountant u...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr70-</link><title>Accountants Act - 70 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from — all movable and immovable property vested in the Institute of Certified Public ...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr67-</link><title>Accountants Act - 67 Pending disciplinary proceedings</title><description>Pending disciplinary proceedings This Act shall not apply to any inquiry, investigation or other proceedings of a disciplinary nature commenced under the repealed Accountants Act b...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20210301?ValidDate=20210301&amp;ProvIds=pr68-</link><title>Accountants Act - 68 Professional misconduct committed before 1st April 2004</title><description>Professional misconduct committed before Where — before , a public accountant or an accounting corporation has committed any professional misconduct; and on , disciplinary proceedi...</description><pubDate>Sun, 31 Jul 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his certificate of registration upon its expiry s...</description><pubDate>Wed, 01 Sep 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Wed, 01 Sep 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act 2004 . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading...</description><pubDate>Wed, 01 Sep 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his certificate of registration upon its expiry s...</description><pubDate>Wed, 01 Sep 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Wed, 01 Sep 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act 2004 . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading...</description><pubDate>Wed, 01 Sep 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=al-</link><title>Accountants Act 2004 - Long Title</title><description>An Act to repeal and re-enact with amendments the Accountants Act (Chapter 2 of the 2001 Revised Edition) and to make consequential amendments to certain other written laws.</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=aw-</link><title>Accountants Act 2004 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=P1I-</link><title>Accountants Act 2004 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr1-</link><title>Accountants Act 2004 - 1 Short title and commencement</title><description>Short title and commencement This Act may be cited as the Accountants Act 2004 and shall come into operation on such date as the Minister may, by notification in the Gazette , appo...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr2-</link><title>Accountants Act 2004 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1II-</link><title>Accountants Act 2004 - Part II ADMINISTRATION OF ACT</title><description>Part II ADMINISTRATION OF ACT</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr3-</link><title>Accountants Act 2004 - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations and accounting firms and the names...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subsec...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr5-</link><title>Accountants Act 2004 - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr6-</link><title>Accountants Act 2004 - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub-committees fo...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr7-</link><title>Accountants Act 2004 - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority shall, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr8-</link><title>Accountants Act 2004 - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; and the Regist...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr9-</link><title>Accountants Act 2004 - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1III-</link><title>Accountants Act 2004 - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr10-</link><title>Accountants Act 2004 - 10 Qualifications for registration</title><description>Qualifications for registration Any person who — has attained the age of 21 years; and satisfies the prescribed requirements relating to — qualifications; practical experience; and...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr11-</link><title>Accountants Act 2004 - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr12-</link><title>Accountants Act 2004 - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon a person being registered as a public accountant under this Part, the Registrar shall — issue to him a...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration A public accountant who desires to renew his certificate of registration upon the expiry thereof may, within one month of the date of the expiry, make an ap...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr14-</link><title>Accountants Act 2004 - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Publi...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr16-</link><title>Accountants Act 2004 - 16 Publication of list of public accountants</title><description>Publication of list of public accountants The Registrar may, from time to time, prepare and publish in such form or manner as the Oversight Committee may determine a list of the na...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1IV-</link><title>Accountants Act 2004 - Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</title><description>Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr17-</link><title>Accountants Act 2004 - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr18-</link><title>Accountants Act 2004 - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr19-</link><title>Accountants Act 2004 - 19 Name of accounting corporation or accounting firm</title><description>Name of accounting corporation or accounting firm The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporat...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr20-</link><title>Accountants Act 2004 - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr21-</link><title>Accountants Act 2004 - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company or firm as an accounting corporation or an accounting firm under this Part, the...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr22-</link><title>Accountants Act 2004 - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr23-</link><title>Accountants Act 2004 - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr24-</link><title>Accountants Act 2004 - 24 Relationship between accounting corporation and client</title><description>Relationship between accounting corporation and client An accounting corporation shall have the same rights and shall be subject to the same fiduciary, confidential and ethical req...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr25-</link><title>Accountants Act 2004 - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr26-</link><title>Accountants Act 2004 - 26 Requirements as to alteration of memorandum or articles of association</title><description>Requirements as to alteration of memorandum or articles of association The memorandum and articles of association of an accounting corporation shall at all times comply with all th...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr27-</link><title>Accountants Act 2004 - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation shall at all times be owned by corporate practitioners in suc...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr28-</link><title>Accountants Act 2004 - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation registered under this Act shall be covered by professional indemnity insurance of not less than one of the following a...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr29-</link><title>Accountants Act 2004 - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporatio...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr30-</link><title>Accountants Act 2004 - 30 Application of Companies Act and other written laws to accounting corporations</title><description>Application of Companies Act and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), shall affect the operation of the Companie...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr31-</link><title>Accountants Act 2004 - 31 Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms</title><description>Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms The Registrar shall remove from the Register of Public Accounting Corporations the na...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1V-</link><title>Accountants Act 2004 - Part V PRACTICE MONITORING PROGRAMME</title><description>Part V PRACTICE MONITORING PROGRAMME</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr32-</link><title>Accountants Act 2004 - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed standa...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr33-</link><title>Accountants Act 2004 - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publi...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr34-</link><title>Accountants Act 2004 - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub-committee to assist the Oversigh...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr35-</link><title>Accountants Act 2004 - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified person as a reviewer to carry out any practice review und...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr36-</link><title>Accountants Act 2004 - 36 Practice reviews</title><description>Practice reviews A reviewer shall carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr37-</link><title>Accountants Act 2004 - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part shall submit a report to the Practice Monitoring Sub-committee at the conclusion of the pract...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr38-</link><title>Accountants Act 2004 - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1VI-</link><title>Accountants Act 2004 - Part VI DISCIPLINARY PROCEEDINGS</title><description>Part VI DISCIPLINARY PROCEEDINGS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr39-</link><title>Accountants Act 2004 - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Comm...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr40-</link><title>Accountants Act 2004 - 40 Complaints against public accountants, accounting corporations and accounting firms</title><description>Complaints against public accountants, accounting corporations and accounting firms Any complaint concerning — any improper or dishonourable conduct on the part of a public account...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr41-</link><title>Accountants Act 2004 - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr42-</link><title>Accountants Act 2004 - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr43-</link><title>Accountants Act 2004 - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation or an accounting firm arising from his or its c...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr44-</link><title>Accountants Act 2004 - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee shall consist of the following members, all of whom shall be appointed from the Complaints and Disciplinary Panel: 3 pub...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr45-</link><title>Accountants Act 2004 - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr46-</link><title>Accountants Act 2004 - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr47-</link><title>Accountants Act 2004 - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr48-</link><title>Accountants Act 2004 - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr49-</link><title>Accountants Act 2004 - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee shall consist of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr50-</link><title>Accountants Act 2004 - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr51-</link><title>Accountants Act 2004 - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr52-</link><title>Accountants Act 2004 - 52 Suspension, cancellation of registration, etc., of public accountants</title><description>Suspension, cancellation of registration, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr53-</link><title>Accountants Act 2004 - 53 Revocation of approval, etc., of accounting corporations and accounting firms</title><description>Revocation of approval, etc., of accounting corporations and accounting firms If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied that — an accountin...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr54-</link><title>Accountants Act 2004 - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation or accounting firm who or which is aggrieved with any decision made by the O...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=P1VII-</link><title>Accountants Act 2004 - Part VII MISCELLANEOUS</title><description>Part VII MISCELLANEOUS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr55-</link><title>Accountants Act 2004 - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr56-</link><title>Accountants Act 2004 - 56 Holding out as public accountant, accounting corporation or accounting firm</title><description>Holding out as public accountant, accounting corporation or accounting firm A person who is not registered as a public accountant under this Act shall not — practise as a public ac...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr57-</link><title>Accountants Act 2004 - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr58-</link><title>Accountants Act 2004 - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certif...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr59-</link><title>Accountants Act 2004 - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation or accounting firm shall in connect...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr60-</link><title>Accountants Act 2004 - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr61-</link><title>Accountants Act 2004 - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Notwithstanding any provision to the contrary in the Criminal Procedure Code (Cap. 68), a District Court shall have jurisdiction to try any offence u...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr62-</link><title>Accountants Act 2004 - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may, in its or his discretion, compound ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr63-</link><title>Accountants Act 2004 - 63 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any person who is a member of a Complaints Committee or a Disciplinary Committee ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr64-</link><title>Accountants Act 2004 - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1VIII-</link><title>Accountants Act 2004 - Part VIII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS</title><description>Part VIII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr65-</link><title>Accountants Act 2004 - 65 Repeal</title><description>Repeal The Accountants Act (Cap. 2) is repealed. All acts done before the appointed day by the Public Accountants Board established under Part II of the repealed Accountants Act sh...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr66-</link><title>Accountants Act 2004 - 66 Savings and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Savings and transitional provisions for public accountants, accounting corporations and accounting firms Every person who, immediately before the appointed day, was a registered pu...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr67-</link><title>Accountants Act 2004 - 67 Pending disciplinary proceedings</title><description>Pending disciplinary proceedings This Act shall not apply to any inquiry, investigation or other proceedings of a disciplinary nature commenced under the repealed Accountants Act b...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr68-</link><title>Accountants Act 2004 - 68 Professional misconduct committed before appointed day</title><description>Professional misconduct committed before appointed day Where — before the appointed day, a public accountant or an accounting corporation has committed any professional misconduct;...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr69-</link><title>Accountants Act 2004 - 69 Consequential amendments to other written laws</title><description>Consequential amendments to other written laws The Companies Act (Cap. 50) is amended — by inserting, immediately after the word formed in section 17(4), the words solely or mainly...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr70-</link><title>Accountants Act 2004 - 70 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from the appointed day — all movable and immovable property vested in the Institute of...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=Sc-</link><title>Accountants Act 2004 - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act 2004 . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration A public accountant who desires to renew his certificate of registration upon the expiry thereof may, within one month of the date of the expiry, make an ap...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040401?ValidDate=20040401&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act 2004 . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr1-</link><title>Accountants Act 2004 - 1 Short title and commencement</title><description>Short title and commencement This Act may be cited as the Accountants Act 2004 and shall come into operation on such date as the Minister may, by notification in the Gazette , appo...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr2-</link><title>Accountants Act 2004 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr3-</link><title>Accountants Act 2004 - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations and accounting firms and the names...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subsec...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr5-</link><title>Accountants Act 2004 - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr6-</link><title>Accountants Act 2004 - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub-committees fo...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr7-</link><title>Accountants Act 2004 - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority shall, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr8-</link><title>Accountants Act 2004 - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; and the Regist...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr9-</link><title>Accountants Act 2004 - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr10-</link><title>Accountants Act 2004 - 10 Qualifications for registration</title><description>Qualifications for registration Any person who — has attained the age of 21 years; and satisfies the prescribed requirements relating to — qualifications; practical experience; and...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr11-</link><title>Accountants Act 2004 - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr12-</link><title>Accountants Act 2004 - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon a person being registered as a public accountant under this Part, the Registrar shall — issue to him a...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr14-</link><title>Accountants Act 2004 - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Publi...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr16-</link><title>Accountants Act 2004 - 16 Publication of list of public accountants</title><description>Publication of list of public accountants The Registrar may, from time to time, prepare and publish in such form or manner as the Oversight Committee may determine a list of the na...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr17-</link><title>Accountants Act 2004 - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr18-</link><title>Accountants Act 2004 - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr19-</link><title>Accountants Act 2004 - 19 Name of accounting corporation or accounting firm</title><description>Name of accounting corporation or accounting firm The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporat...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr20-</link><title>Accountants Act 2004 - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr21-</link><title>Accountants Act 2004 - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company or firm as an accounting corporation or an accounting firm under this Part, the...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr22-</link><title>Accountants Act 2004 - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr23-</link><title>Accountants Act 2004 - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr24-</link><title>Accountants Act 2004 - 24 Relationship between accounting corporation and client</title><description>Relationship between accounting corporation and client An accounting corporation shall have the same rights and shall be subject to the same fiduciary, confidential and ethical req...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr25-</link><title>Accountants Act 2004 - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr26-</link><title>Accountants Act 2004 - 26 Requirements as to alteration of memorandum or articles of association</title><description>Requirements as to alteration of memorandum or articles of association The memorandum and articles of association of an accounting corporation shall at all times comply with all th...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr27-</link><title>Accountants Act 2004 - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation shall at all times be owned by corporate practitioners in suc...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr28-</link><title>Accountants Act 2004 - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation registered under this Act shall be covered by professional indemnity insurance of not less than one of the following a...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr29-</link><title>Accountants Act 2004 - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporatio...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr30-</link><title>Accountants Act 2004 - 30 Application of Companies Act and other written laws to accounting corporations</title><description>Application of Companies Act and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), shall affect the operation of the Companie...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr31-</link><title>Accountants Act 2004 - 31 Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms</title><description>Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms The Registrar shall remove from the Register of Public Accounting Corporations the na...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr32-</link><title>Accountants Act 2004 - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed standa...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr33-</link><title>Accountants Act 2004 - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publi...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr34-</link><title>Accountants Act 2004 - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub-committee to assist the Oversigh...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr35-</link><title>Accountants Act 2004 - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified person as a reviewer to carry out any practice review und...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr36-</link><title>Accountants Act 2004 - 36 Practice reviews</title><description>Practice reviews A reviewer shall carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr37-</link><title>Accountants Act 2004 - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part shall submit a report to the Practice Monitoring Sub-committee at the conclusion of the pract...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr38-</link><title>Accountants Act 2004 - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr39-</link><title>Accountants Act 2004 - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Comm...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr40-</link><title>Accountants Act 2004 - 40 Complaints against public accountants, accounting corporations and accounting firms</title><description>Complaints against public accountants, accounting corporations and accounting firms Any complaint concerning — any improper or dishonourable conduct on the part of a public account...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr41-</link><title>Accountants Act 2004 - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr42-</link><title>Accountants Act 2004 - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr43-</link><title>Accountants Act 2004 - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation or an accounting firm arising from his or its c...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr44-</link><title>Accountants Act 2004 - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee shall consist of the following members, all of whom shall be appointed from the Complaints and Disciplinary Panel: 3 pub...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr45-</link><title>Accountants Act 2004 - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr46-</link><title>Accountants Act 2004 - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr47-</link><title>Accountants Act 2004 - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr48-</link><title>Accountants Act 2004 - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr49-</link><title>Accountants Act 2004 - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee shall consist of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr50-</link><title>Accountants Act 2004 - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr51-</link><title>Accountants Act 2004 - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr52-</link><title>Accountants Act 2004 - 52 Suspension, cancellation of registration, etc., of public accountants</title><description>Suspension, cancellation of registration, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr53-</link><title>Accountants Act 2004 - 53 Revocation of approval, etc., of accounting corporations and accounting firms</title><description>Revocation of approval, etc., of accounting corporations and accounting firms If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied that — an accountin...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr54-</link><title>Accountants Act 2004 - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation or accounting firm who or which is aggrieved with any decision made by the O...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr55-</link><title>Accountants Act 2004 - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr56-</link><title>Accountants Act 2004 - 56 Holding out as public accountant, accounting corporation or accounting firm</title><description>Holding out as public accountant, accounting corporation or accounting firm A person who is not registered as a public accountant under this Act shall not — practise as a public ac...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr57-</link><title>Accountants Act 2004 - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr58-</link><title>Accountants Act 2004 - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certif...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr59-</link><title>Accountants Act 2004 - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation or accounting firm shall in connect...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr60-</link><title>Accountants Act 2004 - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr61-</link><title>Accountants Act 2004 - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Notwithstanding any provision to the contrary in the Criminal Procedure Code (Cap. 68), a District Court shall have jurisdiction to try any offence u...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr62-</link><title>Accountants Act 2004 - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may, in its or his discretion, compound ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr63-</link><title>Accountants Act 2004 - 63 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any person who is a member of a Complaints Committee or a Disciplinary Committee ...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr64-</link><title>Accountants Act 2004 - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr65-</link><title>Accountants Act 2004 - 65 Repeal</title><description>Repeal The Accountants Act (Cap. 2) is repealed. All acts done before the appointed day by the Public Accountants Board established under Part II of the repealed Accountants Act sh...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr66-</link><title>Accountants Act 2004 - 66 Savings and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Savings and transitional provisions for public accountants, accounting corporations and accounting firms Every person who, immediately before the appointed day, was a registered pu...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr67-</link><title>Accountants Act 2004 - 67 Pending disciplinary proceedings</title><description>Pending disciplinary proceedings This Act shall not apply to any inquiry, investigation or other proceedings of a disciplinary nature commenced under the repealed Accountants Act b...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr68-</link><title>Accountants Act 2004 - 68 Professional misconduct committed before appointed day</title><description>Professional misconduct committed before appointed day Where — before the appointed day, a public accountant or an accounting corporation has committed any professional misconduct;...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr69-</link><title>Accountants Act 2004 - 69 Consequential amendments to other written laws</title><description>Consequential amendments to other written laws The Companies Act (Cap. 50) is amended — by inserting, immediately after the word formed in section 17(4), the words solely or mainly...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=pr70-</link><title>Accountants Act 2004 - 70 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from the appointed day — all movable and immovable property vested in the Institute of...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=al-</link><title>Accountants Act 2004 - Long Title</title><description>An Act to repeal and re-enact with amendments the Accountants Act (Chapter 2 of the 2001 Revised Edition) and to make consequential amendments to certain other written laws.</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=aw-</link><title>Accountants Act 2004 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1I-</link><title>Accountants Act 2004 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1II-</link><title>Accountants Act 2004 - Part II ADMINISTRATION OF ACT</title><description>Part II ADMINISTRATION OF ACT</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1III-</link><title>Accountants Act 2004 - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1IV-</link><title>Accountants Act 2004 - Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</title><description>Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1V-</link><title>Accountants Act 2004 - Part V PRACTICE MONITORING PROGRAMME</title><description>Part V PRACTICE MONITORING PROGRAMME</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1VI-</link><title>Accountants Act 2004 - Part VI DISCIPLINARY PROCEEDINGS</title><description>Part VI DISCIPLINARY PROCEEDINGS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1VII-</link><title>Accountants Act 2004 - Part VII MISCELLANEOUS</title><description>Part VII MISCELLANEOUS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=P1VIII-</link><title>Accountants Act 2004 - Part VIII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS</title><description>Part VIII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/AA2004/Historical/20040901?ValidDate=20040901&amp;ProvIds=Sc-</link><title>Accountants Act 2004 - Schedule Constitution and proceedings of Oversight Committee</title><description>Section 4(4) and (5) Constitution and proceedings of Oversight Committee Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=al-</link><title>Accountants Act 2004 - Long Title</title><description>An Act to repeal and re-enact with amendments the Accountants Act (Chapter 2 of the 2001 Revised Edition) and to make consequential amendments to certain other written laws.</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=aw-</link><title>Accountants Act 2004 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1I-</link><title>Accountants Act 2004 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr1-</link><title>Accountants Act 2004 - 1 Short title and commencement</title><description>Short title and commencement This Act may be cited as the Accountants Act 2004 and shall come into operation on such date as the Minister may, by notification in the Gazette , appo...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr2-</link><title>Accountants Act 2004 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1II-</link><title>Accountants Act 2004 - Part II ADMINISTRATION OF ACT</title><description>Part II ADMINISTRATION OF ACT</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr3-</link><title>Accountants Act 2004 - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations and accounting firms and the names...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subsec...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr5-</link><title>Accountants Act 2004 - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr6-</link><title>Accountants Act 2004 - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub-committees fo...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr7-</link><title>Accountants Act 2004 - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority shall, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr8-</link><title>Accountants Act 2004 - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; and the Regist...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr9-</link><title>Accountants Act 2004 - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1III-</link><title>Accountants Act 2004 - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr10-</link><title>Accountants Act 2004 - 10 Qualifications for registration</title><description>Qualifications for registration Any person who — has attained the age of 21 years; and satisfies the prescribed requirements relating to — qualifications; practical experience; and...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr11-</link><title>Accountants Act 2004 - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr12-</link><title>Accountants Act 2004 - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon a person being registered as a public accountant under this Part, the Registrar shall — issue to him a...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration A public accountant who desires to renew his certificate of registration upon the expiry thereof may, within one month of the date of the expiry, make an ap...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr14-</link><title>Accountants Act 2004 - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Publi...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr16-</link><title>Accountants Act 2004 - 16 Publication of list of public accountants</title><description>Publication of list of public accountants The Registrar may, from time to time, prepare and publish in such form or manner as the Oversight Committee may determine a list of the na...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1IV-</link><title>Accountants Act 2004 - Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</title><description>Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr17-</link><title>Accountants Act 2004 - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr18-</link><title>Accountants Act 2004 - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr19-</link><title>Accountants Act 2004 - 19 Name of accounting corporation or accounting firm</title><description>Name of accounting corporation or accounting firm The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporat...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr20-</link><title>Accountants Act 2004 - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr21-</link><title>Accountants Act 2004 - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company or firm as an accounting corporation or an accounting firm under this Part, the...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr22-</link><title>Accountants Act 2004 - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr23-</link><title>Accountants Act 2004 - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr24-</link><title>Accountants Act 2004 - 24 Relationship between accounting corporation and client</title><description>Relationship between accounting corporation and client An accounting corporation shall have the same rights and shall be subject to the same fiduciary, confidential and ethical req...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr25-</link><title>Accountants Act 2004 - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr26-</link><title>Accountants Act 2004 - 26 Requirements as to alteration of memorandum or articles of association</title><description>Requirements as to alteration of memorandum or articles of association The memorandum and articles of association of an accounting corporation shall at all times comply with all th...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr27-</link><title>Accountants Act 2004 - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation shall at all times be owned by corporate practitioners in suc...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr28-</link><title>Accountants Act 2004 - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation registered under this Act shall be covered by professional indemnity insurance of not less than one of the following a...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr29-</link><title>Accountants Act 2004 - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporatio...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr30-</link><title>Accountants Act 2004 - 30 Application of Companies Act and other written laws to accounting corporations</title><description>Application of Companies Act and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), shall affect the operation of the Companie...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr31-</link><title>Accountants Act 2004 - 31 Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms</title><description>Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms The Registrar shall remove from the Register of Public Accounting Corporations the na...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1V-</link><title>Accountants Act 2004 - Part V PRACTICE MONITORING PROGRAMME</title><description>Part V PRACTICE MONITORING PROGRAMME</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr32-</link><title>Accountants Act 2004 - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed standa...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr33-</link><title>Accountants Act 2004 - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publi...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr34-</link><title>Accountants Act 2004 - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub-committee to assist the Oversigh...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr35-</link><title>Accountants Act 2004 - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified person as a reviewer to carry out any practice review und...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr36-</link><title>Accountants Act 2004 - 36 Practice reviews</title><description>Practice reviews A reviewer shall carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr37-</link><title>Accountants Act 2004 - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part shall submit a report to the Practice Monitoring Sub-committee at the conclusion of the pract...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr38-</link><title>Accountants Act 2004 - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1VI-</link><title>Accountants Act 2004 - Part VI DISCIPLINARY PROCEEDINGS</title><description>Part VI DISCIPLINARY PROCEEDINGS</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr39-</link><title>Accountants Act 2004 - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Comm...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr40-</link><title>Accountants Act 2004 - 40 Complaints against public accountants, accounting corporations and accounting firms</title><description>Complaints against public accountants, accounting corporations and accounting firms Any complaint concerning — any improper or dishonourable conduct on the part of a public account...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr41-</link><title>Accountants Act 2004 - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr42-</link><title>Accountants Act 2004 - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr43-</link><title>Accountants Act 2004 - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation or an accounting firm arising from his or its c...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr44-</link><title>Accountants Act 2004 - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee shall consist of the following members, all of whom shall be appointed from the Complaints and Disciplinary Panel: 3 pub...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr45-</link><title>Accountants Act 2004 - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr46-</link><title>Accountants Act 2004 - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr47-</link><title>Accountants Act 2004 - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr48-</link><title>Accountants Act 2004 - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr49-</link><title>Accountants Act 2004 - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee shall consist of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr50-</link><title>Accountants Act 2004 - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr51-</link><title>Accountants Act 2004 - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr52-</link><title>Accountants Act 2004 - 52 Suspension, cancellation of registration, etc., of public accountants</title><description>Suspension, cancellation of registration, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr53-</link><title>Accountants Act 2004 - 53 Revocation of approval, etc., of accounting corporations and accounting firms</title><description>Revocation of approval, etc., of accounting corporations and accounting firms If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied that — an accountin...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr54-</link><title>Accountants Act 2004 - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation or accounting firm who or which is aggrieved with any decision made by the O...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1VII-</link><title>Accountants Act 2004 - Part VII miscellaneous</title><description>Part VII miscellaneous</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr55-</link><title>Accountants Act 2004 - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr56-</link><title>Accountants Act 2004 - 56 Holding out as public accountant, accounting corporation or accounting firm</title><description>Holding out as public accountant, accounting corporation or accounting firm A person who is not registered as a public accountant under this Act shall not — practise as a public ac...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr57-</link><title>Accountants Act 2004 - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr58-</link><title>Accountants Act 2004 - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certif...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr59-</link><title>Accountants Act 2004 - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation or accounting firm shall in connect...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr60-</link><title>Accountants Act 2004 - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr61-</link><title>Accountants Act 2004 - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Notwithstanding any provision to the contrary in the Criminal Procedure Code (Cap. 68), a District Court shall have jurisdiction to try any offence u...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr62-</link><title>Accountants Act 2004 - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may, in its or his discretion, compound ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr63-</link><title>Accountants Act 2004 - 63 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any person who is a member of a Complaints Committee or a Disciplinary Committee ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr64-</link><title>Accountants Act 2004 - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1VIII-</link><title>Accountants Act 2004 - Part VIII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS</title><description>Part VIII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr65-</link><title>Accountants Act 2004 - 65 Repeal</title><description>Repeal The Accountants Act (Cap. 2) is repealed. All acts done before the appointed day by the Public Accountants Board established under Part II of the repealed Accountants Act sh...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr66-</link><title>Accountants Act 2004 - 66 Savings and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Savings and transitional provisions for public accountants, accounting corporations and accounting firms Every person who, immediately before the appointed day, was a registered pu...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr67-</link><title>Accountants Act 2004 - 67 Pending disciplinary proceedings</title><description>Pending disciplinary proceedings This Act shall not apply to any inquiry, investigation or other proceedings of a disciplinary nature commenced under the repealed Accountants Act b...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr68-</link><title>Accountants Act 2004 - 68 Professional misconduct committed before appointed day</title><description>Professional misconduct committed before appointed day Where — before the appointed day, a public accountant or an accounting corporation has committed any professional misconduct;...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr69-</link><title>Accountants Act 2004 - 69 Consequential amendments to other written laws</title><description>Consequential amendments to other written laws The Companies Act (Cap. 50) is amended — by inserting, immediately after the word formed in section 17(4), the words solely or mainly...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr70-</link><title>Accountants Act 2004 - 70 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from the appointed day — all movable and immovable property vested in the Institute of...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=Sc-</link><title>Accountants Act 2004 - Schedule CONSTITUTION AND PROCEEDINGS OF OVERSIGHT cOMMITTEE</title><description>Section 4(4) and (5) CONSTITUTION AND PROCEEDINGS OF OVERSIGHT cOMMITTEE Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act 2004 . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr1-</link><title>Accountants Act 2004 - 1 Short title and commencement</title><description>Short title and commencement This Act may be cited as the Accountants Act 2004 and shall come into operation on such date as the Minister may, by notification in the Gazette , appo...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr2-</link><title>Accountants Act 2004 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — accounting corporation means a company approved as an accounting corporation under section 17; accounting firm m...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr3-</link><title>Accountants Act 2004 - 3 Administration of Act</title><description>Administration of Act The Authority shall be responsible — for the registration of public accountants and the approval of accounting corporations and accounting firms and the names...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr4-</link><title>Accountants Act 2004 - 4 Appointment of Public Accountants Oversight Committee</title><description>Appointment of Public Accountants Oversight Committee For the discharge of its functions under section 3, the Authority may, with the approval of the Minister and subject to subsec...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr5-</link><title>Accountants Act 2004 - 5 Functions and powers of Oversight Committee</title><description>Functions and powers of Oversight Committee The Oversight Committee shall assist the Authority in the discharge of the Authority’s functions under section 3 and, in so doing, shall...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr6-</link><title>Accountants Act 2004 - 6 Appointment of sub-committees by Oversight Committee</title><description>Appointment of sub-committees by Oversight Committee Subject to any general or special direction of the Authority, the Oversight Committee may appoint one or more sub-committees fo...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr7-</link><title>Accountants Act 2004 - 7 Appointment and duties of Registrar</title><description>Appointment and duties of Registrar The Authority shall, from among its officers, appoint — a Registrar of Public Accountants; and such number of Deputy Registrars and Assistant Re...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr8-</link><title>Accountants Act 2004 - 8 Registers</title><description>Registers The Registrar shall be responsible for the custody and maintenance of — the Register of Public Accountants; the Register of Public Accounting Corporations; and the Regist...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr9-</link><title>Accountants Act 2004 - 9 Certificate of Registrar</title><description>Certificate of Registrar Where any question arises as to whether or not — a person is or was a public accountant registered under this Act; a company is or was an accounting corpor...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr10-</link><title>Accountants Act 2004 - 10 Qualifications for registration</title><description>Qualifications for registration Any person who — has attained the age of 21 years; and satisfies the prescribed requirements relating to — qualifications; practical experience; and...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr11-</link><title>Accountants Act 2004 - 11 Application for registration</title><description>Application for registration Any person who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manne...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr12-</link><title>Accountants Act 2004 - 12 Certificate of registration and record in Register of Public Accountants</title><description>Certificate of registration and record in Register of Public Accountants Upon a person being registered as a public accountant under this Part, the Registrar shall — issue to him a...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr13-</link><title>Accountants Act 2004 - 13 Renewal of registration</title><description>Renewal of registration A public accountant who desires to renew his certificate of registration upon the expiry thereof may, within one month of the date of the expiry, make an ap...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr14-</link><title>Accountants Act 2004 - 14 Duty to report change in particulars</title><description>Duty to report change in particulars Every public accountant shall, whenever there is any change in his name or any of his relevant particulars as recorded in the Register of Publi...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr15-</link><title>Accountants Act 2004 - 15 Removal from Register of Public Accountants</title><description>Removal from Register of Public Accountants The Registrar shall remove from the Register of Public Accountants the name and relevant particulars of any public accountant — who has ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr16-</link><title>Accountants Act 2004 - 16 Publication of list of public accountants</title><description>Publication of list of public accountants The Registrar may, from time to time, prepare and publish in such form or manner as the Oversight Committee may determine a list of the na...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr17-</link><title>Accountants Act 2004 - 17 Approval of accounting corporations</title><description>Approval of accounting corporations A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr18-</link><title>Accountants Act 2004 - 18 Approval of accounting firms</title><description>Approval of accounting firms A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — th...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr19-</link><title>Accountants Act 2004 - 19 Name of accounting corporation or accounting firm</title><description>Name of accounting corporation or accounting firm The Oversight Committee shall not approve the name or proposed name, or any proposed change in the name, of an accounting corporat...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr20-</link><title>Accountants Act 2004 - 20 Right of appeal against decision of Oversight Committee</title><description>Right of appeal against decision of Oversight Committee An applicant for approval by the Oversight Committee of — a company or proposed company as an accounting corporation; a firm...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr21-</link><title>Accountants Act 2004 - 21 Notification of approval and record in Register</title><description>Notification of approval and record in Register Where the Oversight Committee has approved a company or firm as an accounting corporation or an accounting firm under this Part, the...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr22-</link><title>Accountants Act 2004 - 22 Duty to report change in particulars</title><description>Duty to report change in particulars A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Account...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr23-</link><title>Accountants Act 2004 - 23 Effect of company becoming accounting corporation</title><description>Effect of company becoming accounting corporation An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a pub...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr24-</link><title>Accountants Act 2004 - 24 Relationship between accounting corporation and client</title><description>Relationship between accounting corporation and client An accounting corporation shall have the same rights and shall be subject to the same fiduciary, confidential and ethical req...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr25-</link><title>Accountants Act 2004 - 25 Professional misconduct</title><description>Professional misconduct An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his professional duty even though it is only ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr26-</link><title>Accountants Act 2004 - 26 Requirements as to alteration of memorandum or articles of association</title><description>Requirements as to alteration of memorandum or articles of association The memorandum and articles of association of an accounting corporation shall at all times comply with all th...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr27-</link><title>Accountants Act 2004 - 27 Shares of accounting corporation</title><description>Shares of accounting corporation Subject to the provisions of this Act, the voting shares in an accounting corporation shall at all times be owned by corporate practitioners in suc...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr28-</link><title>Accountants Act 2004 - 28 Professional indemnity insurance</title><description>Professional indemnity insurance Every accounting corporation registered under this Act shall be covered by professional indemnity insurance of not less than one of the following a...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr29-</link><title>Accountants Act 2004 - 29 Management of accounting corporation</title><description>Management of accounting corporation Only members of an accounting corporation may be appointed as directors of the accounting corporation. The business of an accounting corporatio...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr30-</link><title>Accountants Act 2004 - 30 Application of Companies Act and other written laws to accounting corporations</title><description>Application of Companies Act and other written laws to accounting corporations Nothing in this Part, with the exception of section 19(2), shall affect the operation of the Companie...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr31-</link><title>Accountants Act 2004 - 31 Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms</title><description>Removal from Register of Public Accounting Corporations or Register of Public Accounting Firms The Registrar shall remove from the Register of Public Accounting Corporations the na...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr32-</link><title>Accountants Act 2004 - 32 Interpretation of this Part</title><description>Interpretation of this Part In this Part — practice monitoring programme means a programme designed to ascertain whether a public accountant has complied with the prescribed standa...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr33-</link><title>Accountants Act 2004 - 33 Practice monitoring programme for public accountants</title><description>Practice monitoring programme for public accountants The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the publi...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr34-</link><title>Accountants Act 2004 - 34 Appointment of Practice Monitoring Sub-committee</title><description>Appointment of Practice Monitoring Sub-committee The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub-committee to assist the Oversigh...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr35-</link><title>Accountants Act 2004 - 35 Appointment of reviewers</title><description>Appointment of reviewers The Oversight Committee may appoint any employee of the Authority or any other suitably qualified person as a reviewer to carry out any practice review und...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr36-</link><title>Accountants Act 2004 - 36 Practice reviews</title><description>Practice reviews A reviewer shall carry out a practice review in accordance with — the relevant provisions of this Part; the practice and procedure as may be determined by the Over...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr37-</link><title>Accountants Act 2004 - 37 Reviewer to submit report</title><description>Reviewer to submit report A reviewer who carries out a practice review under this Part shall submit a report to the Practice Monitoring Sub-committee at the conclusion of the pract...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr38-</link><title>Accountants Act 2004 - 38 Consequences of failure to pass practice review</title><description>Consequences of failure to pass practice review Upon receiving the report of the Practice Monitoring Sub-committee under section 37(2) and considering the recommendations therein, ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr39-</link><title>Accountants Act 2004 - 39 Appointment of Complaints and Disciplinary Panel</title><description>Appointment of Complaints and Disciplinary Panel For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Comm...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr40-</link><title>Accountants Act 2004 - 40 Complaints against public accountants, accounting corporations and accounting firms</title><description>Complaints against public accountants, accounting corporations and accounting firms Any complaint concerning — any improper or dishonourable conduct on the part of a public account...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr41-</link><title>Accountants Act 2004 - 41 Review of complaint</title><description>Review of complaint Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. The Ov...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr42-</link><title>Accountants Act 2004 - 42 Power to proceed with complaint notwithstanding complainant’s withdrawal</title><description>Power to proceed with complaint notwithstanding complainant’s withdrawal The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an acco...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr43-</link><title>Accountants Act 2004 - 43 Conviction final and conclusive</title><description>Conviction final and conclusive In any proceedings instituted under this Part against a public accountant, an accounting corporation or an accounting firm arising from his or its c...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr44-</link><title>Accountants Act 2004 - 44 Constitution of Complaints Committee</title><description>Constitution of Complaints Committee A Complaints Committee shall consist of the following members, all of whom shall be appointed from the Complaints and Disciplinary Panel: 3 pub...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr45-</link><title>Accountants Act 2004 - 45 Proceedings of Complaints Committee</title><description>Proceedings of Complaints Committee A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. The chairman of a Complain...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr46-</link><title>Accountants Act 2004 - 46 Powers of Complaints Committee</title><description>Powers of Complaints Committee For the purposes of any inquiry, a Complaints Committee may — call upon or appoint any person the Complaints Committee considers necessary to assist ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr47-</link><title>Accountants Act 2004 - 47 Findings of Complaints Committee</title><description>Findings of Complaints Committee Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee shall — if it is of the view that no furt...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr48-</link><title>Accountants Act 2004 - 48 Decision of Oversight Committee</title><description>Decision of Oversight Committee Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b ) or (c ), the Oversight Committee may either — accept ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr49-</link><title>Accountants Act 2004 - 49 Constitution of Disciplinary Committee</title><description>Constitution of Disciplinary Committee A Disciplinary Committee shall consist of — 4 public accountants; and one lay person. A Disciplinary Committee may be appointed in connection...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr50-</link><title>Accountants Act 2004 - 50 Notice of formal inquiry</title><description>Notice of formal inquiry Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accoun...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr51-</link><title>Accountants Act 2004 - 51 Procedure of Disciplinary Committee</title><description>Procedure of Disciplinary Committee A Disciplinary Committee shall meet at such times and places as its chairman may appoint. All the members of a Disciplinary Committee shall be p...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr52-</link><title>Accountants Act 2004 - 52 Suspension, cancellation of registration, etc., of public accountants</title><description>Suspension, cancellation of registration, etc., of public accountants If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountan...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr53-</link><title>Accountants Act 2004 - 53 Revocation of approval, etc., of accounting corporations and accounting firms</title><description>Revocation of approval, etc., of accounting corporations and accounting firms If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied that — an accountin...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr54-</link><title>Accountants Act 2004 - 54 Appeal against disciplinary orders of Oversight Committee</title><description>Appeal against disciplinary orders of Oversight Committee Any public accountant, accounting corporation or accounting firm who or which is aggrieved with any decision made by the O...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr55-</link><title>Accountants Act 2004 - 55 Reinstatement to Register</title><description>Reinstatement to Register Where — the registration of a public accountant has been cancelled under Part V or VI and his name and particulars removed from the Register of Public Acc...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr56-</link><title>Accountants Act 2004 - 56 Holding out as public accountant, accounting corporation or accounting firm</title><description>Holding out as public accountant, accounting corporation or accounting firm A person who is not registered as a public accountant under this Act shall not — practise as a public ac...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr57-</link><title>Accountants Act 2004 - 57 Remuneration for services rendered</title><description>Remuneration for services rendered Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services ren...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr58-</link><title>Accountants Act 2004 - 58 Fraudulent practices in relation to registration</title><description>Fraudulent practices in relation to registration Any person who — procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certif...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr59-</link><title>Accountants Act 2004 - 59 Restrictions on employing disqualified persons</title><description>Restrictions on employing disqualified persons No public accountant shall in connection with his practice as such, and no accounting corporation or accounting firm shall in connect...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr60-</link><title>Accountants Act 2004 - 60 Offences committed by bodies corporate, etc.</title><description>Offences committed by bodies corporate, etc. Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or conni...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr61-</link><title>Accountants Act 2004 - 61 Jurisdiction of District Court</title><description>Jurisdiction of District Court Notwithstanding any provision to the contrary in the Criminal Procedure Code (Cap. 68), a District Court shall have jurisdiction to try any offence u...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr62-</link><title>Accountants Act 2004 - 62 Composition of offences</title><description>Composition of offences The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may, in its or his discretion, compound ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr63-</link><title>Accountants Act 2004 - 63 Protection from personal liability</title><description>Protection from personal liability No suit or other legal proceedings shall lie personally against any person who is a member of a Complaints Committee or a Disciplinary Committee ...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr64-</link><title>Accountants Act 2004 - 64 Rules</title><description>Rules The Authority may, with the approval of the Minister, make rules to give effect to this Act. Without prejudice to the generality of subsection (1), the Authority may, with th...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr69-</link><title>Accountants Act 2004 - 69 Consequential amendments to other written laws</title><description>Consequential amendments to other written laws The Companies Act (Cap. 50) is amended — by inserting, immediately after the word formed in section 17(4), the words solely or mainly...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr70-</link><title>Accountants Act 2004 - 70 Transitional provisions relating to Institute of Certified Public Accountants of Singapore</title><description>Transitional provisions relating to Institute of Certified Public Accountants of Singapore As from the appointed day — all movable and immovable property vested in the Institute of...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=al-</link><title>Accountants Act 2004 - Long Title</title><description>An Act to repeal and re-enact with amendments the Accountants Act (Chapter 2 of the 2001 Revised Edition) and to make consequential amendments to certain other written laws.</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=aw-</link><title>Accountants Act 2004 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1I-</link><title>Accountants Act 2004 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1II-</link><title>Accountants Act 2004 - Part II ADMINISTRATION OF ACT</title><description>Part II ADMINISTRATION OF ACT</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1III-</link><title>Accountants Act 2004 - Part III REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part III REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1IV-</link><title>Accountants Act 2004 - Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</title><description>Part IV ACCOUNTING CORPORATIONS AND ACCOUNTING FIRMS</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1V-</link><title>Accountants Act 2004 - Part V PRACTICE MONITORING PROGRAMME</title><description>Part V PRACTICE MONITORING PROGRAMME</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1VI-</link><title>Accountants Act 2004 - Part VI DISCIPLINARY PROCEEDINGS</title><description>Part VI DISCIPLINARY PROCEEDINGS</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1VII-</link><title>Accountants Act 2004 - Part VII miscellaneous</title><description>Part VII miscellaneous</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=P1VIII-</link><title>Accountants Act 2004 - Part VIII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS</title><description>Part VIII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr65-</link><title>Accountants Act 2004 - 65 Repeal</title><description>Repeal The Accountants Act (Cap. 2) is repealed. All acts done before the appointed day by the Public Accountants Board established under Part II of the repealed Accountants Act sh...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr66-</link><title>Accountants Act 2004 - 66 Savings and transitional provisions for public accountants, accounting corporations and accounting firms</title><description>Savings and transitional provisions for public accountants, accounting corporations and accounting firms Every person who, immediately before the appointed day, was a registered pu...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr67-</link><title>Accountants Act 2004 - 67 Pending disciplinary proceedings</title><description>Pending disciplinary proceedings This Act shall not apply to any inquiry, investigation or other proceedings of a disciplinary nature commenced under the repealed Accountants Act b...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=pr68-</link><title>Accountants Act 2004 - 68 Professional misconduct committed before appointed day</title><description>Professional misconduct committed before appointed day Where — before the appointed day, a public accountant or an accounting corporation has committed any professional misconduct;...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=Sc-</link><title>Accountants Act 2004 - Schedule CONSTITUTION AND PROCEEDINGS OF OVERSIGHT cOMMITTEE</title><description>Section 4(4) and (5) CONSTITUTION AND PROCEEDINGS OF OVERSIGHT cOMMITTEE Appointment of Chairman The Chairman of the Oversight Committee shall be appointed by the Authority from am...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/4-2004/Published?DocDate=20040301&amp;ProvIds=xv-</link><title>Accountants Act 2004 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Accountants Act 2004 . It is not part of this Act. Act 4 of 2004 Accountants Act 2004 Date of First Reading...</description><pubDate>Mon, 01 Mar 2004 00:00:00 +0800</pubDate></item></channel></rss>