No. S 388
Accountants Act
(Chapter 2A)
Institute of Certified Public Accountants
of Singapore (Membership and Fees)
(Amendment) Rules 2000
In exercise of the powers conferred by section 47 of the Accountants Act, the Institute of Certified Public Accountants of Singapore hereby makes the following Rules:
Citation and commencement
1.  These Rules may be cited as the Institute of Certified Public Accountants of Singapore (Membership and Fees) (Amendment) Rules 2000 and shall come into operation on 1st September 2000.
Deletion and substitution of Schedule
2.  The Schedule to the Institute of Certified Public Accountants of Singapore (Membership and Fees) Rules (R 3, 2000 Ed.) is deleted and the following Schedule substituted therefor:
THE SCHEDULE
Rule 3(1)
Fees
First column
Second column
 
 
1. Admission fees
 
 
 
 
(a) Practising member
$400
 
 
 
 
(b) Non-practising member
$400
 
 
 
 
(c) Provisional member
$400
 
 
 
2. Annual subscription
 
 
 
 
 
(a) Practising member
$460
 
 
 
 
(b) Non-practising member
$140
 
 
 
 
(c) Non-practising member registered as member-in-retirement
$50
 
 
 
 
(d) Provisional member
$90
 
 
 
3. Reclassification fees
 
(applicable to those who applied or admitted prior to 1st September 2000)
 
 
 
 
 
(a) a non-practising member reclassified as a practising member
$200
 
 
 
 
(b) a provisional member reclassified as a non-practising member
$300
 
 
 
 
(c) a provisional member reclassified as a practising member
$300.”.

Made this 1st day of September 2000.

TAN BOEN ENG
Chairman,
Council of the Institute of
Certified Public Accountants of
Singapore.
[F55.1.01 Pt. 2 Vol. 3; AG/LEG/SL/2A/98/1 Vol. 1]