Singapore Society of Accountants Ordinance
Table of Contents
Long Title
Enacting Formula
Part I PRELIMINARY
1 Short title and commencement
2 Interpretation
Part II THE SOCIETY
Constitution of the Society
3 The Society
4 Members of the Society
5 Nature of the Society
6 Purposes of the Society
Powers of the Society
7 General powers of the Society
8 Rules of the Society
Part III THE COUNCIL
Constitution of the Council
9 Constitution of Council
10 Appointed members
11 First elected members
12 Failure of members to elect
13 When members of the Council to vacate office
14 Casual vacancies
15 Council may act notwithstanding vacancies
Powers of the Council
16 General powers of the Council
17 Specific powers of the Council
18 Power of the Council to accept gifts
Proceedings of the Council
19 Meetings of the Council
20 Expenses of members
The Registrar
21 Appointment and functions of the Registrar
Part IV REGISTRATION OF ACCOUNTANTS
The Register
22 Register of Accountants
Qualifications for Membership of the Society
23 Membership
24 Provisional membership
25 Application for registration
Fees payable by Members of the Society
26 Fees payable by members
Resignations and reinstatements
27 Resignations from the Society
28 Reinstatement of members
Part V PROFESSIONAL CONDUCT
29 Regulation of conduct of members
30 Appointment of Investigation and Disciplinary Committees
31 Complaints against members
32 Powers of Disciplinary Committee
33 Appeal against decision of Disciplinary Committee
Part VI OFFENCES AND PENALTIES
34 Holding out as provisional member or registered accountant
35 Holding out as public accountant or auditor
36 Accountancy appointments not to be held except by registered public accountants
37 No remuneration recoverable in respect of certain appointments except by public accountants
38 Saving
39 Penalty for certain offences
40 Acts by body corporate or firm implying accountancy qualifications
41 Fraudulent practices in relation to registration
42 General penalty
43 Recovery of moneys by Council
44 Court of trial
Part VII MISCELLANEOUS
45 Service of notice by post
46 Office of the Society
47 Exemption from estate duty
48 Gifts to the Society exempt from income tax
Explanatory Statement
Expenditure of Public Money