﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Public Accountants Board Rules amendments</title><link>https://sso.agc.gov.sg/SL/AA2004-R1/Historical/20010308?DocDate=20000430&amp;ValidDate=20010308&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Revoked/20040401?ValidDate=20040401&amp;ProvIds=pr1-</link><title>Public Accountants Board Rules (Revoked) - 1 Revoked</title><description>Revoked These Rules are revoked by G.N. No. S 164/2004 wef 01/04/2004 .</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Revoked/20040401?ValidDate=20040401&amp;ProvIds=xv-</link><title>Public Accountants Board Rules (Revoked) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Thu, 01 Apr 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr16-</link><title>Public Accountants Board Rules - 16 Evidence before Inquiry Committee</title><description>Evidence before Inquiry Committee All evidence given at the hearing of any matter by the Inquiry Committee shall be given orally. The Inquiry Committee shall be entitled to obtain ...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr18-</link><title>Public Accountants Board Rules - 18 Hearing before Inquiry Committee</title><description>Hearing before Inquiry Committee The public accountant or (as the case may be) accounting corporation shall be informed of the date on which the Inquiry Committee will commence its...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr19-</link><title>Public Accountants Board Rules - 19 Publication of Board’s decision</title><description>Publication of Board’s decision The Board may cause its decision made under section 21 or 21A of the Act to be published in any or all of the following: the Gazette ; any official ...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=Sc1-</link><title>Public Accountants Board Rules - First Schedule Fees Payable</title><description>Rules 5 and 11(2) Fees Payable First column Second column 1.	For registration as a public accountant $300. 2.	For a certificate of registration as a public accountant $450. 3.	For ...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=Sc2-</link><title>Public Accountants Board Rules - Second Schedule Requirements for Registration As Public Accountant</title><description>Rule 6 Requirements for Registration As Public Accountant Registration   All applicants for registration shall satisfy the following requirements with regard to professional examin...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=Sc3-</link><title>Public Accountants Board Rules - Third Schedule Code of Professional Conduct and Ethics</title><description>Rule 12 Code of Professional Conduct and Ethics Contents Fundamental Principles. Integrity, Objectivity and Independence. Method of Practice. Descriptions and Designatory Letters. ...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr16-</link><title>Public Accountants Board Rules - 16 Evidence before Inquiry Committee</title><description>Evidence before Inquiry Committee All evidence given at the hearing of any matter by the Inquiry Committee shall be given orally. The Inquiry Committee shall be entitled to obtain ...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr18-</link><title>Public Accountants Board Rules - 18 Hearing before Inquiry Committee</title><description>Hearing before Inquiry Committee The public accountant or (as the case may be) accounting corporation shall be informed of the date on which the Inquiry Committee will commence its...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr19-</link><title>Public Accountants Board Rules - 19 Publication of Board’s decision</title><description>Publication of Board’s decision The Board may cause its decision made under section 21 or 21A of the Act to be published in any or all of the following: the Gazette ; any official ...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=Sc1-</link><title>Public Accountants Board Rules - First Schedule Fees Payable</title><description>Rules 5 and 11(2) Fees Payable First column Second column 1.	For registration as a public accountant $300. 2.	For a certificate of registration as a public accountant $450. 3.	For ...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=Sc2-</link><title>Public Accountants Board Rules - Second Schedule Requirements for Registration As Public Accountant</title><description>Rule 6 Requirements for Registration As Public Accountant Registration   All applicants for registration shall satisfy the following requirements with regard to professional examin...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=Sc3-</link><title>Public Accountants Board Rules - Third Schedule Code of Professional Conduct and Ethics</title><description>Rule 12 Code of Professional Conduct and Ethics Contents Fundamental Principles. Integrity, Objectivity and Independence. Method of Practice. Descriptions and Designatory Letters. ...</description><pubDate>Thu, 08 Mar 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr5-</link><title>Public Accountants Board Rules - 5 Fees</title><description>Fees The fees specified in the second column of the First Schedule shall be payable to the Board in respect of the matters set out in the first column of that Schedule.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr8-</link><title>Public Accountants Board Rules - 8 Board to decide whether person is engaged in public practice of accountancy</title><description>Board to decide whether person is engaged in public practice of accountancy Any question as to whether or not a person is engaged in public practice of accountancy shall be referre...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=P1III-</link><title>Public Accountants Board Rules - Part III CERTIFICATE OF REGISTRATION</title><description>Part III CERTIFICATE OF REGISTRATION</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr11-</link><title>Public Accountants Board Rules - 11 Renewal of certificate of registration</title><description>Renewal of certificate of registration A public accountant who desires to renew his certificate of registration shall submit his application for renewal to the Board not less than ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=P1IV-</link><title>Public Accountants Board Rules - Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</title><description>Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr12-</link><title>Public Accountants Board Rules - 12 Code of Professional Conduct and Ethics</title><description>Code of Professional Conduct and Ethics Every person who is registered as a public accountant shall observe the Code of Professional Conduct and Ethics set out in the Third Schedul...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr13-</link><title>Public Accountants Board Rules - 13 Copy of Act and Rules to be given to registered public accountant</title><description>Copy of Act and Rules to be given to registered public accountant Every person registered as a public accountant shall receive a copy of the Act and of these Rules.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr14-</link><title>Public Accountants Board Rules - 14 Approved designation</title><description>Approved designation Every public accountant shall use only the designation Certified Public Accountant or the designatory letters CPA to describe himself as a public accountant, w...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=P1V-</link><title>Public Accountants Board Rules - Part V DISCIPLINARY PROCEDURE</title><description>Part V DISCIPLINARY PROCEDURE</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr15-</link><title>Public Accountants Board Rules - 15 Report of Inquiry Committee</title><description>Report of Inquiry Committee The Inquiry Committee shall report its findings, within 3 months from the date of its commencement of inquiry, to the Board. If the Inquiry Committee is...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr16-</link><title>Public Accountants Board Rules - 16 Evidence before Inquiry Committee</title><description>Evidence before Inquiry Committee All evidence given at the hearing of any matter by the Inquiry Committee shall be given orally. The Inquiry Committee shall be entitled to obtain ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr17-</link><title>Public Accountants Board Rules - 17 Inquiry Committee’s power to secure attendance of witness</title><description>Inquiry Committee’s power to secure attendance of witness The Inquiry Committee may take all steps to secure the attendance of a witness at a hearing.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr18-</link><title>Public Accountants Board Rules - 18 Hearing before Inquiry Committee</title><description>Hearing before Inquiry Committee The public accountant shall be informed of the date on which the Inquiry Committee will commence its hearing in respect of the case against him. Th...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr19-</link><title>Public Accountants Board Rules - 19 Publication of Board’s decision</title><description>Publication of Board’s decision The Board may cause its decision made under section 21 of the Act to be published in any or all of the following: the Gazette ; any official publica...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr20-</link><title>Public Accountants Board Rules - 20 Offences compoundable under section 57 of Act</title><description>Offences compoundable under section 57 of Act The offences referred to in section 20(3E) and (5) of the Act may be compounded by the Board in accordance with section 57 of the Act.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=Sc1-</link><title>Public Accountants Board Rules - First Schedule Fees Payable</title><description>Rules 5 and 11(2) Fees Payable First column Second column 1.	For registration as a public accountant $300. 2.	For a certificate of registration as a public accountant $450. 3.	For ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=Sc2-</link><title>Public Accountants Board Rules - Second Schedule Requirements for Registration As Public Accountant</title><description>Rule 6 Requirements for Registration As Public Accountant Registration   All applicants for registration shall satisfy the following requirements with regard to professional examin...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=Sc3-</link><title>Public Accountants Board Rules - Third Schedule Code of Professional Conduct and Ethics</title><description>Rule 12 Code of Professional Conduct and Ethics Contents Fundamental Principles. Integrity, Objectivity and Independence. Method of Practice. Descriptions and Designatory Letters. ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=P1I-</link><title>Public Accountants Board Rules - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr1-</link><title>Public Accountants Board Rules - 1 Citation</title><description>Citation These Rules may be cited as the Public Accountants Board Rules .</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr2-</link><title>Public Accountants Board Rules - 2 Definitions</title><description>Definitions 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; pu...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=P1II-</link><title>Public Accountants Board Rules - Part II REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part II REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr3-</link><title>Public Accountants Board Rules - 3 Register of Public Accountants</title><description>Register of Public Accountants The Registrar shall maintain the Register of Public Accountants. Every person who is registered as a public accountant shall be assigned a registrati...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr4-</link><title>Public Accountants Board Rules - 4 Applications for registration</title><description>Applications for registration An application for registration shall be accompanied by documentary proof of the qualifications entitling the applicant to be registered under the Act...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr5-</link><title>Public Accountants Board Rules - 5 Fees</title><description>Fees The fees specified in the second column of the First Schedule shall be payable to the Board in respect of the matters set out in the first column of that Schedule.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr6-</link><title>Public Accountants Board Rules - 6 Registration</title><description>Registration Every person shall be entitled, on payment of such registration fee as may be prescribed by the Board, to be registered as a public accountant if he satisfies the Boar...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr7-</link><title>Public Accountants Board Rules - 7 Qualifications for registration</title><description>Qualifications for registration No person shall be entitled to registration unless he satisfies the Board that — he is carrying on or is about to carry on the public practice of ac...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr8-</link><title>Public Accountants Board Rules - 8 Board to decide whether person is engaged in public practice of accountancy</title><description>Board to decide whether person is engaged in public practice of accountancy Any question as to whether or not a person is engaged in public practice of accountancy shall be referre...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=P1III-</link><title>Public Accountants Board Rules - Part III CERTIFICATE OF REGISTRATION</title><description>Part III CERTIFICATE OF REGISTRATION</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr9-</link><title>Public Accountants Board Rules - 9 Certificate of registration</title><description>Certificate of registration A certificate of registration issued under section 15 of the Act shall be in such form as the Board may determine.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr10-</link><title>Public Accountants Board Rules - 10 Duplicate certificate of registration</title><description>Duplicate certificate of registration Where a certificate of registration is lost, defaced or destroyed, the holder may apply to the Board for a duplicate certificate which may be ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr11-</link><title>Public Accountants Board Rules - 11 Renewal of certificate of registration</title><description>Renewal of certificate of registration A public accountant who desires to renew his certificate of registration shall submit his application for renewal to the Board not less than ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=P1IV-</link><title>Public Accountants Board Rules - Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</title><description>Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr12-</link><title>Public Accountants Board Rules - 12 Code of Professional Conduct and Ethics</title><description>Code of Professional Conduct and Ethics Every person who is registered as a public accountant shall observe the Code of Professional Conduct and Ethics set out in the Third Schedul...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr13-</link><title>Public Accountants Board Rules - 13 Copy of Act and Rules to be given to registered public accountant</title><description>Copy of Act and Rules to be given to registered public accountant Every person registered as a public accountant shall receive a copy of the Act and of these Rules.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr14-</link><title>Public Accountants Board Rules - 14 Approved designation</title><description>Approved designation Every public accountant shall use only the designation Certified Public Accountant or the designatory letters CPA to describe himself as a public accountant, w...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=P1V-</link><title>Public Accountants Board Rules - Part V DISCIPLINARY PROCEDURE</title><description>Part V DISCIPLINARY PROCEDURE</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr15-</link><title>Public Accountants Board Rules - 15 Report of Inquiry Committee</title><description>Report of Inquiry Committee The Inquiry Committee shall report its findings, within 3 months from the date of its commencement of inquiry, to the Board. If the Inquiry Committee is...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr16-</link><title>Public Accountants Board Rules - 16 Evidence before Inquiry Committee</title><description>Evidence before Inquiry Committee All evidence given at the hearing of any matter by the Inquiry Committee shall be given orally. The Inquiry Committee shall be entitled to obtain ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr17-</link><title>Public Accountants Board Rules - 17 Inquiry Committee’s power to secure attendance of witness</title><description>Inquiry Committee’s power to secure attendance of witness The Inquiry Committee may take all steps to secure the attendance of a witness at a hearing.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr18-</link><title>Public Accountants Board Rules - 18 Hearing before Inquiry Committee</title><description>Hearing before Inquiry Committee The public accountant shall be informed of the date on which the Inquiry Committee will commence its hearing in respect of the case against him. Th...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr19-</link><title>Public Accountants Board Rules - 19 Publication of Board’s decision</title><description>Publication of Board’s decision The Board may cause its decision made under section 21 of the Act to be published in any or all of the following: the Gazette ; any official publica...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr20-</link><title>Public Accountants Board Rules - 20 Offences compoundable under section 57 of Act</title><description>Offences compoundable under section 57 of Act The offences referred to in section 20(3E) and (5) of the Act may be compounded by the Board in accordance with section 57 of the Act.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=Sc1-</link><title>Public Accountants Board Rules - First Schedule Fees Payable</title><description>Rules 5 and 11(2) Fees Payable First column Second column 1.	For registration as a public accountant $300. 2.	For a certificate of registration as a public accountant $450. 3.	For ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=Sc2-</link><title>Public Accountants Board Rules - Second Schedule Requirements for Registration As Public Accountant</title><description>Rule 6 Requirements for Registration As Public Accountant Registration   All applicants for registration shall satisfy the following requirements with regard to professional examin...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=Sc3-</link><title>Public Accountants Board Rules - Third Schedule Code of Professional Conduct and Ethics</title><description>Rule 12 Code of Professional Conduct and Ethics Contents Fundamental Principles. Integrity, Objectivity and Independence. Method of Practice. Descriptions and Designatory Letters. ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr16-</link><title>Public Accountants Board Rules - 16 Evidence before Inquiry Committee</title><description>Evidence before Inquiry Committee All evidence given at the hearing of any matter by the Inquiry Committee shall be given orally. The Inquiry Committee shall be entitled to obtain ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr18-</link><title>Public Accountants Board Rules - 18 Hearing before Inquiry Committee</title><description>Hearing before Inquiry Committee The public accountant shall be informed of the date on which the Inquiry Committee will commence its hearing in respect of the case against him. Th...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=pr19-</link><title>Public Accountants Board Rules - 19 Publication of Board’s decision</title><description>Publication of Board’s decision The Board may cause its decision made under section 21 of the Act to be published in any or all of the following: the Gazette ; any official publica...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=Sc1-</link><title>Public Accountants Board Rules - First Schedule Fees Payable</title><description>Rules 5 and 11(2) Fees Payable First column Second column 1.	For registration as a public accountant $300. 2.	For a certificate of registration as a public accountant $450. 3.	For ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=Sc2-</link><title>Public Accountants Board Rules - Second Schedule Requirements for Registration As Public Accountant</title><description>Rule 6 Requirements for Registration As Public Accountant Registration   All applicants for registration shall satisfy the following requirements with regard to professional examin...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=Sc3-</link><title>Public Accountants Board Rules - Third Schedule Code of Professional Conduct and Ethics</title><description>Rule 12 Code of Professional Conduct and Ethics Contents Fundamental Principles. Integrity, Objectivity and Independence. Method of Practice. Descriptions and Designatory Letters. ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20000430?ValidDate=20000430&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr1-</link><title>Public Accountants Board Rules - 1 Citation</title><description>Citation These Rules may be cited as the Public Accountants Board Rules .</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=P1I-</link><title>Public Accountants Board Rules - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr2-</link><title>Public Accountants Board Rules - 2 Definitions</title><description>Definitions 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; pu...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=P1II-</link><title>Public Accountants Board Rules - Part II REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part II REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr3-</link><title>Public Accountants Board Rules - 3 Register of Public Accountants</title><description>Register of Public Accountants The Registrar shall maintain the Register of Public Accountants. Every person who is registered as a public accountant shall be assigned a registrati...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr4-</link><title>Public Accountants Board Rules - 4 Applications for registration</title><description>Applications for registration An application for registration shall be accompanied by documentary proof of the qualifications entitling the applicant to be registered under the Act...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr5-</link><title>Public Accountants Board Rules - 5 Fees</title><description>Fees The fees specified in the second column of the First Schedule shall be payable to the Board in respect of the matters set out in the first column of that Schedule.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr6-</link><title>Public Accountants Board Rules - 6 Registration</title><description>Registration Every person shall be entitled, on payment of such registration fee as may be prescribed by the Board, to be registered as a public accountant if he satisfies the Boar...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr7-</link><title>Public Accountants Board Rules - 7 Qualifications for registration</title><description>Qualifications for registration No person shall be entitled to registration unless he satisfies the Board that — he is carrying on or is about to carry on the public practice of ac...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr8-</link><title>Public Accountants Board Rules - 8 Board to decide whether person is engaged in public practice of accountancy</title><description>Board to decide whether person is engaged in public practice of accountancy Any question as to whether or not a person is engaged in public practice of accountancy shall be referre...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=P1III-</link><title>Public Accountants Board Rules - Part III CERTIFICATE OF REGISTRATION</title><description>Part III CERTIFICATE OF REGISTRATION</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr9-</link><title>Public Accountants Board Rules - 9 Certificate of registration</title><description>Certificate of registration A certificate of registration issued under section 15 of the Act shall be in such form as the Board may determine.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr10-</link><title>Public Accountants Board Rules - 10 Duplicate certificate of registration</title><description>Duplicate certificate of registration Where a certificate of registration is lost, defaced or destroyed, the holder may apply to the Board for a duplicate certificate which may be ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr11-</link><title>Public Accountants Board Rules - 11 Renewal of certificate of registration</title><description>Renewal of certificate of registration A public accountant who desires to renew his certificate of registration shall submit his application for renewal to the Board not less than ...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=P1IV-</link><title>Public Accountants Board Rules - Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</title><description>Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr12-</link><title>Public Accountants Board Rules - 12 Code of Professional Conduct and Ethics</title><description>Code of Professional Conduct and Ethics Every person who is registered as a public accountant shall observe the Code of Professional Conduct and Ethics set out in the Third Schedul...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr13-</link><title>Public Accountants Board Rules - 13 Copy of Act and Rules to be given to registered public accountant</title><description>Copy of Act and Rules to be given to registered public accountant Every person registered as a public accountant shall receive a copy of the Act and of these Rules.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr14-</link><title>Public Accountants Board Rules - 14 Approved designation</title><description>Approved designation Every public accountant shall use only the designation Certified Public Accountant or the designatory letters CPA to describe himself as a public accountant, w...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=P1V-</link><title>Public Accountants Board Rules - Part V DISCIPLINARY PROCEDURE</title><description>Part V DISCIPLINARY PROCEDURE</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr15-</link><title>Public Accountants Board Rules - 15 Report of Inquiry Committee</title><description>Report of Inquiry Committee The Inquiry Committee shall report its findings, within 3 months from the date of its commencement of inquiry, to the Board. If the Inquiry Committee is...</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr17-</link><title>Public Accountants Board Rules - 17 Inquiry Committee’s power to secure attendance of witness</title><description>Inquiry Committee’s power to secure attendance of witness The Inquiry Committee may take all steps to secure the attendance of a witness at a hearing.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/20010308?ValidDate=20010308&amp;ProvIds=pr20-</link><title>Public Accountants Board Rules - 20 Offences compoundable under section 57 of Act</title><description>Offences compoundable under section 57 of Act The offences referred to in section 20(3E) and (5) of the Act may be compounded by the Board in accordance with section 57 of the Act.</description><pubDate>Sun, 30 Apr 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Fri, 01 Jan 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960816?ValidDate=19960816&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Fri, 16 Aug 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960816?ValidDate=19960816&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Fri, 16 Aug 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Fri, 28 Jun 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Fri, 28 Jun 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19930101?ValidDate=19930101&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Fri, 01 Jan 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19930101?ValidDate=19930101&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Fri, 01 Jan 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=P1I-</link><title>Public Accountants Board Rules - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr1-</link><title>Public Accountants Board Rules - 1 Citation</title><description>Citation These Rules may be cited as the Public Accountants Board Rules .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr2-</link><title>Public Accountants Board Rules - 2 Definitions</title><description>Definitions 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; pu...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=P1II-</link><title>Public Accountants Board Rules - Part II REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part II REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr3-</link><title>Public Accountants Board Rules - 3 Register of Public Accountants</title><description>Register of Public Accountants The Registrar shall maintain the Register of Public Accountants. Every person who is registered as a public accountant shall be assigned a registrati...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr4-</link><title>Public Accountants Board Rules - 4 Applications for registration</title><description>Applications for registration An application for registration shall be accompanied by documentary proof of the qualifications entitling the applicant to be registered under the Act...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr5-</link><title>Public Accountants Board Rules - 5 Fees</title><description>Fees The fees set out in the second column of the First Schedule shall be payable to the Board in respect of the matters set out in the first column of that Schedule.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr6-</link><title>Public Accountants Board Rules - 6 Registration</title><description>Registration Every person shall be entitled, on payment of such registration fee as may be prescribed by the Board, to be registered as a public accountant if he satisfies the Boar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr7-</link><title>Public Accountants Board Rules - 7 Qualifications for registration</title><description>Qualifications for registration No person shall be entitled to registration unless he satisfies the Board that — he is carrying on or is about to carry on the public practice of ac...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr8-</link><title>Public Accountants Board Rules - 8 Appeal against decision of Board</title><description>Appeal against decision of Board Any question as to whether or not a person is engaged in public practice of accountancy shall be referred to the Board for decision. Any person who...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=P1III-</link><title>Public Accountants Board Rules - Part III CERTIFICATE OF REGISTRATION</title><description>Part III CERTIFICATE OF REGISTRATION</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=20000430&amp;ProvIds=pr9-</link><title>Public Accountants Board Rules - 9 Certificate of registration</title><description>Certificate of registration A certificate of registration issued under section 15 of the Act shall be in such form as the Board may determine.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr10-</link><title>Public Accountants Board Rules - 10 Duplicate certificate of registration</title><description>Duplicate certificate of registration Where a certificate of registration is lost, defaced or destroyed, the holder may apply to the Board for a duplicate certificate which may be ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=P1IV-</link><title>Public Accountants Board Rules - Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</title><description>Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr11-</link><title>Public Accountants Board Rules - 11 Code of Professional Conduct and Ethics</title><description>Code of Professional Conduct and Ethics Every person who is registered as a public accountant shall observe the Code of Professional Conduct and Ethics set out in the Third Schedul...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr12-</link><title>Public Accountants Board Rules - 12 Copy of Act and Rules</title><description>Copy of Act and Rules Every person registered as a public accountant shall receive a copy of the Act and of these Rules.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr13-</link><title>Public Accountants Board Rules - 13 Approved designation</title><description>Approved designation Every public accountant shall use only the designation Certified Public Accountant or the designatory letters CPA to describe himself as a public accountant, w...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=P1V-</link><title>Public Accountants Board Rules - Part V DISCIPLINARY PROCEDURE</title><description>Part V DISCIPLINARY PROCEDURE</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr14-</link><title>Public Accountants Board Rules - 14 Report of Inquiry Committee</title><description>Report of Inquiry Committee The Inquiry Committee shall report its findings, within 3 months from the date of its commencement of inquiry, to the Board. If the Inquiry Committee is...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr15-</link><title>Public Accountants Board Rules - 15 Evidence before Inquiry Committee</title><description>Evidence before Inquiry Committee All evidence given at the hearing of any matter by the Inquiry Committee shall be given orally provided that the Inquiry Committee shall also be e...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr16-</link><title>Public Accountants Board Rules - 16 Inquiry Committee’s power to secure attendance of witness</title><description>Inquiry Committee’s power to secure attendance of witness The Inquiry Committee may take all steps to secure the attendance of a witness at a hearing.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr17-</link><title>Public Accountants Board Rules - 17 Hearing before Inquiry Committee</title><description>Hearing before Inquiry Committee The public accountant shall be informed of the date on which the Inquiry Committee will commence its hearing in respect of the case against him and...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr18-</link><title>Public Accountants Board Rules - 18 Publication of Board’s decision</title><description>Publication of Board’s decision The Board may cause its decision made under section 21 of the Act to be published in any or all of the following: the Gazette ; any official publica...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=Sc1-</link><title>Public Accountants Board Rules - First Schedule Fees Payable</title><description>Rule 5 Fees Payable First column Second column 1.	For registration as a public accountant $100 2.	For a certificate of registration as a public accountant $450. 3.	For a duplicate ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=Sc2-</link><title>Public Accountants Board Rules - Second Schedule </title><description>Rule 6   All applicants for registration shall satisfy the following requirements in regard to professional examination, experience, pre-registration course and proficiency in loca...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=Sc3-</link><title>Public Accountants Board Rules - Third Schedule Code of Professional Conduct and Ethics</title><description>Rule 11 Code of Professional Conduct and Ethics Fundamental Principles   The fundamental principles set out in paragraph 1 shall govern a public accountant’s practice of the profes...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=P1I-</link><title>Public Accountants Board Rules - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=pr1-</link><title>Public Accountants Board Rules - 1 Citation</title><description>Citation These Rules may be cited as the Public Accountants Board Rules .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960816?ValidDate=19960816&amp;ProvIds=pr2-</link><title>Public Accountants Board Rules - 2 Definitions</title><description>Definitions 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; pu...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19930101?ValidDate=19930101&amp;ProvIds=P1II-</link><title>Public Accountants Board Rules - Part II REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part II REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=pr3-</link><title>Public Accountants Board Rules - 3 Register of Public Accountants</title><description>Register of Public Accountants The Registrar shall maintain the Register of Public Accountants. Every person who is registered as a public accountant shall be assigned a registrati...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=pr4-</link><title>Public Accountants Board Rules - 4 Applications for registration</title><description>Applications for registration An application for registration shall be accompanied by documentary proof of the qualifications entitling the applicant to be registered under the Act...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960816?ValidDate=19960816&amp;ProvIds=pr5-</link><title>Public Accountants Board Rules - 5 Fees</title><description>Fees The fees set out in the second column of the First Schedule shall be payable to the Board in respect of the matters set out in the first column of that Schedule.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19930101?ValidDate=19930101&amp;ProvIds=pr6-</link><title>Public Accountants Board Rules - 6 Registration</title><description>Registration Every person shall be entitled, on payment of such registration fee as may be prescribed by the Board, to be registered as a public accountant if he satisfies the Boar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=pr7-</link><title>Public Accountants Board Rules - 7 Qualifications for registration</title><description>Qualifications for registration No person shall be entitled to registration unless he satisfies the Board that — he is carrying on or is about to carry on the public practice of ac...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=pr8-</link><title>Public Accountants Board Rules - 8 Appeal against decision of Board</title><description>Appeal against decision of Board Any question as to whether or not a person is engaged in public practice of accountancy shall be referred to the Board for decision. Any person who...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960816?ValidDate=19960816&amp;ProvIds=P1III-</link><title>Public Accountants Board Rules - Part III CERTIFICATE OF REGISTRATION</title><description>Part III CERTIFICATE OF REGISTRATION</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19930101?ValidDate=19930101&amp;ProvIds=pr9-</link><title>Public Accountants Board Rules - 9 Certificate of registration</title><description>Certificate of registration A certificate of registration issued under section 15 of the Act shall be in such form as the Board may determine.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=pr10-</link><title>Public Accountants Board Rules - 10 Duplicate certificate of registration</title><description>Duplicate certificate of registration Where a certificate of registration is lost, defaced or destroyed, the holder may apply to the Board for a duplicate certificate which may be ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=P1IV-</link><title>Public Accountants Board Rules - Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</title><description>Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960816?ValidDate=19960816&amp;ProvIds=pr11-</link><title>Public Accountants Board Rules - 11 Code of Professional Conduct and Ethics</title><description>Code of Professional Conduct and Ethics Every person who is registered as a public accountant shall observe the Code of Professional Conduct and Ethics set out in the Third Schedul...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19930101?ValidDate=19930101&amp;ProvIds=pr12-</link><title>Public Accountants Board Rules - 12 Copy of Act and Rules</title><description>Copy of Act and Rules Every person registered as a public accountant shall receive a copy of the Act and of these Rules.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=pr13-</link><title>Public Accountants Board Rules - 13 Approved designation</title><description>Approved designation Every public accountant shall use only the designation Certified Public Accountant or the designatory letters CPA to describe himself as a public accountant, w...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=P1V-</link><title>Public Accountants Board Rules - Part V DISCIPLINARY PROCEDURE</title><description>Part V DISCIPLINARY PROCEDURE</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960816?ValidDate=19960816&amp;ProvIds=pr14-</link><title>Public Accountants Board Rules - 14 Report of Inquiry Committee</title><description>Report of Inquiry Committee The Inquiry Committee shall report its findings, within 3 months from the date of its commencement of inquiry, to the Board. If the Inquiry Committee is...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19930101?ValidDate=19930101&amp;ProvIds=pr15-</link><title>Public Accountants Board Rules - 15 Evidence before Inquiry Committee</title><description>Evidence before Inquiry Committee All evidence given at the hearing of any matter by the Inquiry Committee shall be given orally provided that the Inquiry Committee shall also be e...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=pr16-</link><title>Public Accountants Board Rules - 16 Inquiry Committee’s power to secure attendance of witness</title><description>Inquiry Committee’s power to secure attendance of witness The Inquiry Committee may take all steps to secure the attendance of a witness at a hearing.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=pr17-</link><title>Public Accountants Board Rules - 17 Hearing before Inquiry Committee</title><description>Hearing before Inquiry Committee The public accountant shall be informed of the date on which the Inquiry Committee will commence its hearing in respect of the case against him and...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960816?ValidDate=19960816&amp;ProvIds=pr18-</link><title>Public Accountants Board Rules - 18 Publication of Board’s decision</title><description>Publication of Board’s decision The Board may cause its decision made under section 21 of the Act to be published in any or all of the following: the Gazette ; any official publica...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19930101?ValidDate=19930101&amp;ProvIds=Sc1-</link><title>Public Accountants Board Rules - First Schedule Fees Payable</title><description>Rule 5 Fees Payable First column Second column 1.	For registration as a public accountant $100 2.	For a certificate of registration as a public accountant $450. 3.	For a duplicate ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=Sc2-</link><title>Public Accountants Board Rules - Second Schedule </title><description>Rule 6   All applicants for registration shall satisfy the following requirements in regard to professional examination, experience, pre-registration course and proficiency in loca...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19960628?ValidDate=19960628&amp;ProvIds=Sc3-</link><title>Public Accountants Board Rules - Third Schedule Code of Professional Conduct and Ethics</title><description>Rule 11 Code of Professional Conduct and Ethics Fundamental Principles   The fundamental principles set out in paragraph 1 shall govern a public accountant’s practice of the profes...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19920325?ValidDate=19920325&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr5-</link><title>Public Accountants Board Rules - 5 Fees</title><description>Fees The fees set out in the second column of the First Schedule shall be payable to the Board in respect of the matters set out in the first column of that Schedule.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr8-</link><title>Public Accountants Board Rules - 8 Appeal against decision of Board</title><description>Appeal against decision of Board Any question as to whether or not a person is engaged in public practice of accountancy shall be referred to the Board for decision. Any person who...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=P1III-</link><title>Public Accountants Board Rules - Part III CERTIFICATE OF REGISTRATION</title><description>Part III CERTIFICATE OF REGISTRATION</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr11-</link><title>Public Accountants Board Rules - 11 Code of Professional Conduct and Ethics</title><description>Code of Professional Conduct and Ethics Every person who is registered as a public accountant shall observe the Code of Professional Conduct and Ethics set out in the Third Schedul...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=P1IV-</link><title>Public Accountants Board Rules - Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</title><description>Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr12-</link><title>Public Accountants Board Rules - 12 Copy of Act and Rules</title><description>Copy of Act and Rules Every person registered as a public accountant shall receive a copy of the Act and of these Rules.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr13-</link><title>Public Accountants Board Rules - 13 Approved designation</title><description>Approved designation Every public accountant shall use only the designation Certified Public Accountant or the designatory letters CPA to describe himself as a public accountant, w...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr14-</link><title>Public Accountants Board Rules - 14 Report of Inquiry Committee</title><description>Report of Inquiry Committee The Inquiry Committee shall report its findings, within 3 months from the date of its commencement of inquiry, to the Board. If the Inquiry Committee is...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=P1V-</link><title>Public Accountants Board Rules - Part V DISCIPLINARY PROCEDURE</title><description>Part V DISCIPLINARY PROCEDURE</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr15-</link><title>Public Accountants Board Rules - 15 Evidence before Inquiry Committee</title><description>Evidence before Inquiry Committee All evidence given at the hearing of any matter by the Inquiry Committee shall be given orally provided that the Inquiry Committee shall also be e...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr16-</link><title>Public Accountants Board Rules - 16 Inquiry Committee’s power to secure attendance of witness</title><description>Inquiry Committee’s power to secure attendance of witness The Inquiry Committee may take all steps to secure the attendance of a witness at a hearing.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr17-</link><title>Public Accountants Board Rules - 17 Hearing before Inquiry Committee</title><description>Hearing before Inquiry Committee The public accountant shall be informed of the date on which the Inquiry Committee will commence its hearing in respect of the case against him and...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=pr18-</link><title>Public Accountants Board Rules - 18 Publication of Board’s decision</title><description>Publication of Board’s decision The Board may cause its decision made under section 21 of the Act to be published in any or all of the following: the Gazette ; any official publica...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=Sc1-</link><title>Public Accountants Board Rules - First Schedule Fees Payable</title><description>Rule 5 Fees Payable First column Second column 1.	For registration as a public accountant $100 2.	For a certificate of registration as a public accountant $450. 3.	For a duplicate ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=Sc2-</link><title>Public Accountants Board Rules - Second Schedule </title><description>Rule 6   All applicants for registration shall satisfy the following requirements in regard to professional examination, experience, pre-registration course and proficiency in loca...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=Sc3-</link><title>Public Accountants Board Rules - Third Schedule Code of Professional Conduct and Ethics</title><description>Rule 11 Code of Professional Conduct and Ethics Fundamental Principles   The fundamental principles set out in paragraph 1 shall govern a public accountant’s practice of the profes...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/AA2004-R1/Published?DocDate=19920325&amp;ProvIds=xv-</link><title>Public Accountants Board Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Public Accountants Board Rules. It is not part of these Rules. G. N. No. S 469/1989 Public Accountants Boar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=P1I-</link><title>Public Accountants Board Rules - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr1-</link><title>Public Accountants Board Rules - 1 Citation</title><description>Citation These Rules may be cited as the Public Accountants Board Rules .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr2-</link><title>Public Accountants Board Rules - 2 Definitions</title><description>Definitions 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; pu...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=P1II-</link><title>Public Accountants Board Rules - Part II REGISTRATION OF PUBLIC ACCOUNTANTS</title><description>Part II REGISTRATION OF PUBLIC ACCOUNTANTS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr3-</link><title>Public Accountants Board Rules - 3 Register of Public Accountants</title><description>Register of Public Accountants The Registrar shall maintain the Register of Public Accountants. Every person who is registered as a public accountant shall be assigned a registrati...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr4-</link><title>Public Accountants Board Rules - 4 Applications for registration</title><description>Applications for registration An application for registration shall be accompanied by documentary proof of the qualifications entitling the applicant to be registered under the Act...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr5-</link><title>Public Accountants Board Rules - 5 Fees</title><description>Fees The fees set out in the second column of the First Schedule shall be payable to the Board in respect of the matters set out in the first column of that Schedule.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr6-</link><title>Public Accountants Board Rules - 6 Registration</title><description>Registration Every person shall be entitled, on payment of such registration fee as may be prescribed by the Board, to be registered as a public accountant if he satisfies the Boar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr7-</link><title>Public Accountants Board Rules - 7 Qualifications for registration</title><description>Qualifications for registration No person shall be entitled to registration unless he satisfies the Board that — he is carrying on or is about to carry on the public practice of ac...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr8-</link><title>Public Accountants Board Rules - 8 Appeal against decision of Board</title><description>Appeal against decision of Board Any question as to whether or not a person is engaged in public practice of accountancy shall be referred to the Board for decision. Any person who...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=P1III-</link><title>Public Accountants Board Rules - Part III CERTIFICATE OF REGISTRATION</title><description>Part III CERTIFICATE OF REGISTRATION</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr9-</link><title>Public Accountants Board Rules - 9 Certificate of registration</title><description>Certificate of registration A certificate of registration issued under section 15 of the Act shall be in such form as the Board may determine.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr10-</link><title>Public Accountants Board Rules - 10 Duplicate certificate of registration</title><description>Duplicate certificate of registration Where a certificate of registration is lost, defaced or destroyed, the holder may apply to the Board for a duplicate certificate which may be ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr11-</link><title>Public Accountants Board Rules - 11 Code of Professional Conduct and Ethics</title><description>Code of Professional Conduct and Ethics Every person who is registered as a public accountant shall observe the Code of Professional Conduct and Ethics set out in the Third Schedul...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=P1IV-</link><title>Public Accountants Board Rules - Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</title><description>Part IV CODE OF PROFESSIONAL CONDUCT AND ETHICS</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr12-</link><title>Public Accountants Board Rules - 12 Copy of Act and Rules</title><description>Copy of Act and Rules Every person registered as a public accountant shall receive a copy of the Act and of these Rules.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr13-</link><title>Public Accountants Board Rules - 13 Approved designation</title><description>Approved designation Every public accountant shall use only the designation Certified Public Accountant or the designatory letters CPA to describe himself as a public accountant, w...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr14-</link><title>Public Accountants Board Rules - 14 Report of Inquiry Committee</title><description>Report of Inquiry Committee The Inquiry Committee shall report its findings, within 3 months from the date of its commencement of inquiry, to the Board. If the Inquiry Committee is...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=P1V-</link><title>Public Accountants Board Rules - Part V DISCIPLINARY PROCEDURE</title><description>Part V DISCIPLINARY PROCEDURE</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr15-</link><title>Public Accountants Board Rules - 15 Evidence before Inquiry Committee</title><description>Evidence before Inquiry Committee All evidence given at the hearing of any matter by the Inquiry Committee shall be given orally provided that the Inquiry Committee shall also be e...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr16-</link><title>Public Accountants Board Rules - 16 Inquiry Committee’s power to secure attendance of witness</title><description>Inquiry Committee’s power to secure attendance of witness The Inquiry Committee may take all steps to secure the attendance of a witness at a hearing.</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr17-</link><title>Public Accountants Board Rules - 17 Hearing before Inquiry Committee</title><description>Hearing before Inquiry Committee The public accountant shall be informed of the date on which the Inquiry Committee will commence its hearing in respect of the case against him and...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=pr18-</link><title>Public Accountants Board Rules - 18 Publication of Board’s decision</title><description>Publication of Board’s decision The Board may cause its decision made under section 21 of the Act to be published in any or all of the following: the Gazette ; any official publica...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=Sc1-</link><title>Public Accountants Board Rules - First Schedule Fees Payable</title><description>Rule 5 Fees Payable First column Second column 1.	For registration as a public accountant $100 2.	For a certificate of registration as a public accountant $450. 3.	For a duplicate ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=Sc2-</link><title>Public Accountants Board Rules - Second Schedule </title><description>Rule 6   All applicants for registration shall satisfy the following requirements in regard to professional examination, experience, pre-registration course and proficiency in loca...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/AA2004-R1/Historical/19990101?ValidDate=19990101&amp;ProvIds=Sc3-</link><title>Public Accountants Board Rules - Third Schedule Code of Professional Conduct and Ethics</title><description>Rule 11 Code of Professional Conduct and Ethics Fundamental Principles   The fundamental principles set out in paragraph 1 shall govern a public accountant’s practice of the profes...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item></channel></rss>