Public Accountants Board Rules

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3 Register of Public Accountants

4 Applications for registration

7 Qualifications for registration

8 Board to decide whether person is engaged in public practice of accountancy

9 Certificate of registration

10 Duplicate certificate of registration

11 Renewal of certificate of registration

12 Code of Professional Conduct and Ethics

13 Copy of Act and Rules to be given to registered public accountant

14 Approved designation

15 Report of Inquiry Committee

16 Evidence before Inquiry Committee

17 Inquiry Committee’s power to secure attendance of witness

18 Hearing before Inquiry Committee

19 Publication of Board’s decision

20 Offences compoundable under section 57 of Act

Accountants Act

(CHAPTER 2A, Section 58)

Public Accountants Board Rules

R 1

G.N. No. S 469/1989

REVISED EDITION 2000

(30th April 2000)

[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.

[G.N. Nos. S 469/89; S 33/92; S 524/92; S 280/96; S 364/96; S 373/96; S 626/98]

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