Section 2

In this Act —“association of accountants” means any institute, society, association or other body of accountants recognised as such by the Society;“committee” means any committee established under this Act and the rules and by-laws made thereunder;“Council” means the Council of the Society established under section 9;“Disciplinary Committee” means the Disciplinary Committee appointed under section 31;“fundamental rule” means any rule of the Society which is so declared as such in the rules of the Society;“Investigation Committee” means the Investigation Committee appointed under section 31;“licensed accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a licensed accountant;“member” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant, or a registered accountant or provisional member or licensed accountant;“provisional member” means a person who is for the time being registered as a provisional member of the Society;“public accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant;“register” means the register of accountants required to be kept in accordance with section 22;“registered accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a registered accountant;“Registrar” means the Registrar appointed under section 21;“Society” means the Singapore Society of Accountants established by section 3.