Regulation 1
Citation and commencement
These Rules are the Accountants (Public Accountants) (Amendment) Rules 2026 and come into operation on 6 May 2026.
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Accountants (Public Accountants) (Amendment) Rules 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S200 2026, currently marked in force and first recorded in 2026.
Citation and commencement
These Rules are the Accountants (Public Accountants) (Amendment) Rules 2026 and come into operation on 6 May 2026.
Amendment of rule 2
In the Accountants (Public Accountants) Rules (R 1) (called in these Rules the principal Rules), in rule 2, replace the definition of “accounting entity” with —“ “accounting entity” has the meaning given by section 2(1) of the Act;”.
Amendment of rule 6A
In the principal Rules, in rule 6A —
in paragraph (3), replace “he” wherever it appears with “the audit principal”; and
in paragraph (4), replace “his pupil” with “the public accountant’s pupil”.
Amendment of rule 6B
In the principal Rules, in rule 6B(1) —
replace “he is directly supervising” with “the audit principal is directly supervising”; and
replace “he wishes to continue” with “the audit principal wishes to continue”.
Amendment of rule 12
In the principal Rules, in rule 12(1) —
in sub-paragraph (a), replace “him or it” with “the public accountant or accounting entity”; and
in sub-paragraphs (b) and (c), replace “his or its” with “the public accountant’s or accounting entity’s”.
Amendment of rule 13
In the principal Rules, in rule 13, delete paragraph (4).
Amendment of Second Schedule
In the principal Rules, in the Second Schedule —
in paragraph 2, replace “his application” with “the applicant’s application”;
in paragraph 3(3), replace “he is a pupil” with “the applicant is a pupil”;
in paragraph 3(8), replace “his requisite qualifying audit experience” with “the applicant’s requisite qualifying audit experience”; and
in paragraph 4(1), replace “his application” wherever it appears with “the person’s application”.
Amendment of Third Schedule
In the principal Rules, in the Third Schedule, in paragraph 3, replace “undertaken by him” with “undertaken by the public accountant”.
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