Singapore legislation

Regulation 2

of Accounting and Corporate Regulatory Authority (Prescribed Accounting Services and Conditions) Regulations 2023

Regulation 2

Prescribed accounting services

Subregulation 1

For the purpose of section 35C(2)(a) of the Act, the accounting services are any 2 or more of the following types of services:

(a)

financial accounting services;

(b)

financial management services;

(c)

insolvency and recovery services;

(d)

internal audit services;

(e)

management accounting services;

(f)

taxation services.

Subregulation 2

The expressions in paragraph (1)(a) to (f) have the meanings given to them in the Schedule.