Accountants Act
(Chapter 2A, Section 47)
Institute of Certified Public Accountants of Singapore Rules
R 2
REVISED EDITION 1989
(25th March 1992)
[8th December 1989]
Preliminary
Citation
1.  These Rules may be cited as the Institute of Certified Public Accountants of Singapore Rules.
Definitions
2.  In these Rules, unless the context otherwise requires —
“member” means a member of the Institute and includes a provisional member, unless otherwise indicated;
“Executive Director” means the Executive Director of the Institute who shall also act as the Secretary to the Council.