Accountants Act

This Act may be cited as the Accountants Act.

In this Act —“association of accountants” means any institute, society, association or other body of accountants recognised as such by the Society;“committee” means any committee established under this Act and the rules and by-laws made thereunder;“Council” means the Council of the Society established under section 9;“Disciplinary Committee” means the Disciplinary Committee appointed under section 31;“fundamental rule” means any rule of the Society which is so declared as such in the rules of the Society;“Investigation Committee” means the Investigation Committee appointed under section 31;“licensed accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a licensed accountant;“member” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant, or a registered accountant or provisional member or licensed accountant;“provisional member” means a person who is for the time being registered as a provisional member of the Society;“public accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant;“register” means the register of accountants required to be kept in accordance with section 22;“registered accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a registered accountant;“Registrar” means the Registrar appointed under section 21;“Society” means the Singapore Society of Accountants established by section 3.

“association of accountants” means any institute, society, association or other body of accountants recognised as such by the Society;

“committee” means any committee established under this Act and the rules and by-laws made thereunder;

“Council” means the Council of the Society established under section 9;

“Disciplinary Committee” means the Disciplinary Committee appointed under section 31;

“fundamental rule” means any rule of the Society which is so declared as such in the rules of the Society;

“Investigation Committee” means the Investigation Committee appointed under section 31;

“licensed accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a licensed accountant;

“member” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant, or a registered accountant or provisional member or licensed accountant;

“provisional member” means a person who is for the time being registered as a provisional member of the Society;

“public accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant;

“register” means the register of accountants required to be kept in accordance with section 22;

“registered accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a registered accountant;

“Registrar” means the Registrar appointed under section 21;

“Society” means the Singapore Society of Accountants established by section 3.