Public Accountants Board Rules

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3 Register of Public Accountants

4 Applications for registration

7 Qualifications for registration

8 Appeal against decision of Board

9 Certificate of registration

10 Duplicate certificate of registration

11 Code of Professional Conduct and Ethics

12 Copy of Act and Rules

13 Approved designation

14 Report of Inquiry Committee

15 Evidence before Inquiry Committee

16 Inquiry Committee’s power to secure attendance of witness

17 Hearing before Inquiry Committee

18 Publication of Board’s decision

Accountants Act

(CHAPTER 2A, Section 57)

Public Accountants Board Rules

R 1

G.N. No. S 469/1989

REVISED EDITION 1990

(25th March 1992)

[8th December 1989]

PART I

PRELIMINARY

Citation

1. These Rules may be cited as the Public Accountants Board Rules.

Definitions

2. In these Rules, unless the context otherwise requires —

“approved principal” means a person approved by the Board and who is responsible for the supervision of pupils;

“public practice” means practice as a public accountant in the capacity of a sole proprietor or a partner;

“pupil” means a person who is under supervision of an approved principal for the purpose of acquiring structured practical experience;

“Register” means the Register of Public Accountants kept and maintained by the Board.

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