Accounting and Corporate Regulatory Authority Act 2004 · 2020 Revised Edition · Part 6B · Chartered Accountants of Singapore
35A. Interpretation of this Part
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In this Part —
“accounting corporation” means a company approved or deemed to be approved as an accounting corporation under the Accountants Act 2004;
company
“company” has the meaning given by section 4(1) of the Companies Act 1967;
“accounting entity” means a public accountant, an accounting corporation, an accounting firm or an accounting limited liability partnership;
public accountant
“public accountant” means a person who is registered or deemed to be registered in accordance with the Accountants Act 2004 as a public accountant;
“accounting firm” means a firm approved or deemed to be approved as an accounting firm under the Accountants Act 2004;
“accounting limited liability partnership” means a limited liability partnership approved as an accounting limited liability partnership under the Accountants Act 2004;
liability
“liability”, in relation to the transferor, means any liability, duty or obligation (whether actual or contingent, liquidated or unliquidated, and whether owed alone or jointly, or jointly and severally, with any other person) of the transferor on the eve of the transfer date;
“designated entity” means any company, association or body of persons, corporate or unincorporate, specified in the Third Schedule;
“member”, in relation to a designated entity, means a person who is admitted to such membership specified by the designated entity as being required to be held by persons registered or seeking to be registered as chartered accountants under this Part, and “membership” is to be construed accordingly.
Unless the context otherwise requires, any reference in this Part to a person registered as a chartered accountant is a reference to a person who is registered, or deemed to be registered, as a Chartered Accountant of Singapore by a designated entity under this Part and whose registration is not suspended under this Part.
chartered accountant
“chartered accountant” means a person registered or deemed to be registered as a Chartered Accountant of Singapore under Part 6B;
For the purposes of sections 35C and 35I, any reference to the Minister includes a reference to a Minister of State for his or her Ministry who is authorised by the Minister for the purpose of hearing an appeal under those sections.