63. Holding out as public accountant or accounting corporation
Feedback & supportLast amended by an amending law of 2000. 2 amendments in all.
A person who is not registered as a public accountant under this Act shall not —
public accountant
“public accountant” means a person who is registered or deemed to be registered in accordance with this Act as a public accountant;
practise as a public accountant;
hold himself out to be a public accountant;
adopt, use or exhibit the term “public accountant”; or
adopt, use or exhibit the term “accountant” or “auditor” 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 public accountant or that he is qualified by any written law to practise or is in practice as a public accountant.
Nothing in this section shall operate to prevent any person who is a member of the Institute from using the term “certified public accountant” or the initials “CPA”.
Institute
“Institute” means the Institute of Certified Public Accountants of Singapore;
A body corporate which is not approved as an accounting corporation under this Act shall not —
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 19;
provide public accountancy services in Singapore;
advertise or hold itself out or describe itself in any way to be an accounting corporation or to be authorised to provide public accountancy services in Singapore; or
use in connection with its name, or with the name under which it carries on business, the words “Public Accounting Corporation”, or any abbreviation or derivatives thereof, or use at the end of such name the acronym “PAC”, or any combination of such acronym, words, abbreviations or derivatives.
The Minister may exempt any person from all or any of the provisions of subsection (1) or (3).[48