Singapore legislation

Section 28

of Accountants Act

Section 28

Professional indemnity insurance

Amended by37/200037/2000

(1)

Every accounting corporation registered under this Act shall be covered by professional indemnity insurance of not less than one of the following amounts, whichever is the highest:

(a)

$1 million;

(b)

a sum equal to the total of $500,000 for every corporate practitioner in the accounting corporation; or

(c)

where applicable, a sum equal to two and a half times the gross income of the accounting corporation in the last completed financial year of the accounting corporation subject to a maximum sum of $50 million.

Amended by37/2000

(2)

The Board may, by rules under section 74, vary the amount of coverage under a professional indemnity insurance required by subsection (1).

Amended by37/2000