Institute of Certified Public Accountants of Singapore (Membership and Fees) Rules

Accountants Act

(Chapter 2A, Section 47)

R 3

G.N. No. S 471/1989

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 (Membership and Fees) Rules.

Definitions

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

“Disciplinary Committee” means the Disciplinary Committee appointed under these Rules;

“Executive Director” means the Executive Director of the Institute who shall also act as the Secretary to the Council;

“Investigation Committee” means an Investigation Committee appointed under these Rules;

“lay person”, in relation to an Investigation Committee, means an architect, banker, advocate and solicitor, company director, insurer, professional engineer, medical practitioner or a person who possesses such other qualifications as may be approved by the Council;

“member” means a member of the Institute;

“student” means a person enrolled as a student with the Institute.

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