Singapore legislation

Section 39

of Accounting and Corporate Regulatory Authority Act 2004

Section 39

Powers of enforcement

Amended by18/201418/201418/201418/201418/201418/2014

(1)

In addition to the powers conferred on him or her by this Act or any other written law, an officer or employee of the Authority may, in relation to any offence under this Act or any written law specified in the Second Schedule —

(a)

require any person whom the officer or employee reasonably believes to have committed that offence to provide evidence of the person’s identity;

(b)

require any person to provide any information or produce any book, document or copy thereof in the possession of that person, and may, without fee or reward, inspect, make copies of or take extracts from such book or document; (c)require, by order in writing, the attendance before the officer or employee of any person within the limits of Singapore who, from any information given or otherwise obtained by the officer or employee, appears to be acquainted with the circumstances of the case;

(d)

examine orally any person reasonably believed to be acquainted with the facts or circumstances of the case or with any other matter that the officer or employee specifies, and reduce into writing the answer given or statement made by that person;

(e)

take any photographs or video recordings, that the officer or employee thinks necessary, of the premises in which or in connection with which he or she reasonably believes an offence has been committed and the persons reasonably believed to be acquainted with the facts or circumstances of the case or with any other matter that the officer or employee specifies; and

(f)

require the owner or occupier of any premises in which or in connection with which the officer or employee of the Authority reasonably believes an offence has been committed to give the officer or employee access to such premises without charge for the purpose of investigating that offence.

Amended by18/2014

(2)

The person mentioned in subsection (1)(d) is bound to state truly what the person knows of the facts and circumstances with which the person is acquainted except that the person need not say anything that might expose the person to a criminal charge, penalty or forfeiture.

Amended by18/2014

(3)

A statement made by the person referred to in subsection (2) must —

(a)

be reduced to writing;

(b)

be read over to the person;

(c)

if the person does not understand English, be interpreted in a language that the person understands; and

(d)

after correction, if necessary, be signed by the person.

Amended by18/2014

(4)

An officer or employee of the Authority when exercising any power under this Act must declare his or her office and must produce to the person against whom he or she is acting such identification card as the Chief Executive may direct to be carried by officers or employees of the Authority.

Amended by18/2014

(5)

An officer or employee of the Authority may also, in relation to an investigation into a breach of a term or condition of registration of a registered filing agent or a registered qualified individual under Part 6A, exercise the powers under subsection (1) in the same manner as if the breach of the term or condition of registration were an offence under this Act.

Amended by18/2014

(6)

Any person who —

(a)

refuses to give access to, or assaults, obstructs, hinders or delays, an officer or employee of the Authority in the discharge of the duties by such officer or employee of the Authority under this Act or that written law;

(b)

wilfully misstates or without lawful excuse refuses to give any information or produce any book, document or copy thereof required of the person by an officer or employee of the Authority under subsection (1) or (5); or

(c)

fails to comply with a lawful demand of an officer or employee of the Authority in the discharge by such officer or employee of his or her duties under this Act or that written law,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.[31

Amended by18/2014