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

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3 Fees and subscriptions

4 When annual subscription payable

5 Power of Council to exempt payment of annual subscriptions

6 Power of Council to suspend or waive annual subscriptions

7 Disciplinary action

8 Appointment of Investigation Committee

9 Complaints against member or student

10 Notice of hearing, etc.

11 Powers of Investigation Committee

12 Matters which Investigation Committee may take into consideration

13 Hearing before Investigation Committee

14 Investigation Committee may treat as proved facts accepted by Board or court

15 Appointment of Disciplinary Committee

16 Decision of Disciplinary Committee

17 When decision of Disciplinary Committee takes effect

18 Surrender of certificate of membership

19 Publication of decision of Disciplinary Committee

20 Council to keep accounts

21 Appointment of auditors by Council

22 Powers of Council to invest

23 Amendments to Rules

Accountants Act

(Chapter 2, Section 62)

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

R 3

G.N. No. S 471/1989

REVISED EDITION 2002

(31st May 2002)

[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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