Accounting and Corporate Regulatory Authority Act 2004 · 2020 Revised Edition · Part 1 · Preliminary
2. Interpretation
Feedback & supportLast amended by an amending law of 2022. 3 amendments in all.
In this Act, unless the context otherwise requires —
“Authority” means the Accounting and Corporate Regulatory Authority established under section 3;
“Chairperson” means the Chairperson of the Authority appointed under section 5(1)(a) and includes any temporary Chairperson of the Authority;
“chartered accountant” means a person registered or deemed to be registered as a Chartered Accountant of Singapore under Part 6B;
“Chief Executive” means the Chief Executive of the Authority, and includes any individual acting in that capacity;
“debenture” includes debenture stock;
“Deputy Chairperson” means any person who is appointed under section 5(3)(a) to be the Deputy Chairperson of the Authority;
“member” means a member of the Authority;
“public accountant” means a person who is registered or deemed to be registered in accordance with the Accountants Act 2004 as a public accountant;
“Public Accountants Board” means the Public Accountants Board established under section 3 of the Accountants Act (Cap. 2, 2001 Revised Edition) repealed by the Accountants Act 2004;
“Registry of Companies and Businesses” means the Government department known as the Registry of Companies and Businesses;
“securities”, in relation to a company, includes shares, debentures, bonds and other securities of the company, whether or not constituting a charge on the assets of the company;
company
“company” has the meaning given by section 4(1) of the Companies Act 1967;
“shares” includes stocks.
A reference in this Act to a written law specified in the Second Schedule or Fifth Schedule includes a part of a written law specified in that Schedule.
To avoid doubt, a reference to “company” in the definition of “securities” in subsection (1), and in section 7(2)(b), includes a VCC as defined in the Variable Capital Companies Act 2018.