Accountants (Public Accountants) (Amendment No. 2) Rules 2026 · reg 6

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reg 6Replacement of rules 7 and 8 and new Part IV heading

In the principal Rules, replace rules 7 and 8 with —“Replacement certificate of registration7.—

(1)

Where a certificate of registration is lost or destroyed, the holder of the certificate (called in this rule the holder) may apply to the Registrar for a replacement certificate.

(2)

An application to the Registrar under paragraph (1) must be accompanied by —

(a)

a statutory declaration by the holder that the certificate of registration has been lost or destroyed; and

(b)

the fee specified in item 4D of the First Schedule.PART IVmanner of practiceManner of public practice of accountancy

8. A public accountant must carry on the public practice of accountancy in Singapore by placing his or her services as a public accountant at the disposal of the community, and not entirely at the disposal of any one individual, firm or corporation.”.