Accountants Act 1987(No. 26 of 1987)
Table of Contents
Long Title
Enacting Formula
Part I PRELIMINARY
1 Short title and commencement
2 Interpretation
Part II PUBLIC ACCOUNTANTS BOARD
3 Establishment of Public Accountants Board
4 Constitution of the Board
5 Functions of the Board
6 Powers of the Board
7 Expenses
8 Bank accounts and application of revenue
9 Investment
Part III REGISTRATION OF PUBLIC ACCOUNTANTS
10 Register of Public Accountants
11 Appointment and duties of Registrar
12 Qualifications for registration
13 Application for registration
14 Appeal against refusal to register
15 Certificates of registration
16 Notification of changes on the particulars in the Register of Public Accountants
17 Persons deemed to be registered under this Act
18 Public accountants to be members of the Institute
Part IV DISCIPLINARY PROCEEDINGS
19 Appointment of Inquiry Committee
20 Applications and complaints
21 Suspension or cancellation of registration
22 Appeal against suspension or cancellation of registration
23 Removal form Register of Public Accountants
24 Reinstatement
Part V INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF SINGAPORE
25 Society to continue to exist
26 Members of the Institute
27 Functions of the Institute
28 General powes of the Institute
29 The Council
30 Tenure of office of members of the Council
31 Failure of members to elect
32 When members of the Council to vacate office
33 Casual vacancies
34 Council may act notwithstanding vacancies
35 General powers of the Council
36 Specific powers of the Council
37 Institute may accept gifts
38 Meetings of the Council
39 Expenses of members of the Council
40 Fees payable by members of the Institute
41 Annual general meeting of the Institute
42 General meetings of the Institute
43 Notice of general meetings of the Institute
44 Quorum at general meetings of the Institute
45 Chairman of general meetings of the Institute
46 Resolutions
47 Council may make rules
Part VI GENERAL
48 Holding out as public accountant
49 No remuneration recoverable in respect of appointment as public accountant except by public accountants
50 Saving
51 Penalty for certain offences
52 Acts by body corporate or firm implying public accountancy qualification
53 Fraudulent practices in relation to registration
54 Holding out as certified public accountant
55 Restrictions on employing disqualified persons
56 Recovery of money by the Board
57 Rules
Part VII REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS
58 Repeal
59 Continuation and completion of disciplinary proceedings against public accountants
60 Misconduct or neglect of duty by public accountants prior to the appointed day
61 Continuation and completion of disciplinary proceedings against registered accountants and provisional members of the Society
62 Misconduct or neglect of duty by registered accountants or provisional members of the Society prior to the appointed day
63 No action in absence of bad faith