35. Holding out as provisional member or registered accountant or licensed accountant
Feedback & supportAfter 13th December 1963 no person unless he is registered under the provisions of this Act —
shall hold himself out to be a provisional member or a registered accountant or a licensed accountant;
provisional member
“provisional member” means a person who is for the time being registered as a provisional member of the Society;
shall adopt, use or exhibit the term “provisional member of the Singapore Society of Accountants” or “registered accountant of the Singapore Society of Accountants” or “licensed accountant of the Singapore Society of Accountants”; or
Society
“Society” means the Singapore Society of Accountants established by section 3.
shall adopt, use or exhibit the term “accountant” or any other similar term or name in such circumstances as to indicate or to be capable of being understood as indicating or to be likely to lead persons to infer that he is a provisional member or a registered accountant or a licensed accountant. [36
registered accountant
“registered accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a registered accountant;