Accountants (Public Accountants) (Amendment No. 2) Rules 2026 · As enacted
6. Replacement of rules 7 and 8 and new Part IV heading
Official textFrom Singapore Statutes Online, unchanged
In the principal Rules, replace rules 7 and 8 with —“Replacement certificate of registration7.—
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.
An application to the Registrar under paragraph (1) must be accompanied by —
a statutory declaration by the holder that the certificate of registration has been lost or destroyed; and
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.”.
Spot a mistake in this text? Suggest a correction.