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 Specific powers of first Council
13 Failure of members to elect
14 When members of the Council to vacate office
15 Casual vacancies
16 Council may act notwithstanding vacancies
Powers of the Council
17 General powers of the Council
18 Specific powers of the Council
19 Power of the Council to accept gifts
Proceedings of the Council
20 Meetings of the Council
21 Expenses of members
The Registrar
22 Appointment and functions of the Registrar
Part IV REGISTRATION OF ACCOUNTANTS
The Register
23 Register of Accountants
Qualifications for Membership of the Society
24 Membership
25 Provisional membership
26 Licensed Accountant
27 Application for registration
Fees payable by Members of the Society
28 Fees payable by members
Resignations and reinstatements
29 Resignations from the Society
30 Reinstatement of members
Part V PROFESSIONAL CONDUCT
31 Regulation of conduct of members
32 Appointment of Investigation and Disciplinary Committees
33 Complaints against members
34 Powers of Disciplinary Committee
35 Appeal against decision of Disciplinary Committee
Part VI OFFENCES AND PENALTIES
36 Holding out as provisional member or registered accountant
37 Holding out as public accountant or auditor
38 Accountancy appointments not to be held except by registered public accountants
39 No remuneration recoverable in respect of certain appointments except by public accountants
40 Saving
41 Penalty for certain offences
42 Acts by body corporate or firm implying accountancy qualifications
43 Fraudulent practices in relation to registration
44 General penalty
45 Recovery of moneys by Council
46 Court of trial
Part VII MISCELLANEOUS
47 Service of notice by post
48 Office of the Society
49 Exemption from estate duty
50 Gifts to the Society exempt from income tax
Explanatory Statement
Expenditure of Public Money