Singapore legislation

Section 21

of Accountants Act

Section 21

Right of appeal against decision of Board under this Part

Amended by37/200037/200037/200037/2000

(1)

An applicant for approval by the Board of —

(a)

a company or proposed company as an accounting corporation; or

(b)

the name or a change in the name of an accounting corporation,may, within 30 days after the Board’s decision under section 19 or 20, as the case may be, is communicated to the applicant, appeal to the Minister against the decision of the Board.

Amended by37/2000

(2)

An applicant making an appeal under subsection (1) shall comply with any rules made under section 74 for the purposes of this section.

Amended by37/2000

(3)

On the hearing of an appeal, the Minister may —

(a)

confirm the decision of the Board; or

(b)

direct the Board to grant the application for approval, either unconditionally or subject to conditions specified by the Minister,and may make such order as to the payment of costs by the Board or by the applicant as the Minister thinks fit.

Amended by37/2000

(4)

The decision of the Minister on appeal under subsection (3) shall be final.[18C

Amended by37/2000