Accountants Act
(Chapter 2A, Section 47)
Institute of Certified Public Accountants
of Singapore (Proceedings of Council) Rules
R 4
G.N. No. S 472/1989

(25th March 1992)
[8th December 1989]
1.  These Rules may be cited as the Institute of Certified Public Accountants of Singapore (Proceedings of Council) Rules.
2.—(1)  A meeting of the Council, whether ordinary or emergency, may be called by the President of the Institute. In the event of his absence from Singapore or incapacity through illness or the office of the President being vacant, any such meeting may be called by the Vice-President.
(2)  At the request in writing addressed to the Executive Director of the Institute (referred to in these Rules as the Executive Director) by 6 members of the Council, an emergency meeting shall be called.
Notice of meetings
3.  The Executive Director shall cause a notice of every ordinary meeting and every emergency meeting to be sent to all members of the Council. Such notice shall specify the date, time and place for the holding of such meeting. At least 6 clear days’ notice of every ordinary meeting and at least two clear days’ notice of every emergency meeting shall be given to members of the Council. Such notice shall be deemed to have been received if posted by ordinary mail or despatched by messenger to the address of the member as stated in the records of the Institute.
4.  The person presiding at a meeting of the Council shall have the right to vote on any question coming before or arising at any meeting of the Council. Where there is an equality of the votes from the members present and voting thereon, the person presiding at the meeting shall have a second or casting vote.
Common seal
5.  The common seal of the Institute shall be affixed to such documents as may be authorised by the Council. All such documents shall be signed by such member or members of the Council and countersigned by the Executive Director or such other official of the Institute as the Council may authorise for this purpose.
Record of documents to which seal is affixed
6.  A record shall be kept of every document (other than membership certificates) to which the seal is affixed. Such record shall contain a short title or description of the document to which the seal is affixed together with the Council’s authority for the seal to be affixed.
Power of Council to issue guidelines, etc.
7.  The Council shall have power to issue from time to time exposure drafts, practice statements, guidelines and standards for the regulation of professional practice of members and to provide that non-compliance by members may lead to disciplinary action.
Power of Council to prescribe conditions for admission as students, etc.
8.  The Council may by resolution prescribe —
(a)the conditions on which persons may be admitted or reinstated as students and the fees payable by them;
(b)the syllabuses and subjects of examinations applicable to such students.