Singapore legislation
Section 41
Section 41
Members of Institute
(1)
Any person who desires to be a member of the Institute shall make an application to the Institute in such form or manner as the Institute may require.
(2)
Every person who, immediately before 11th February 1989, was registered with the Society as a public accountant, registered accountant, licensed accountant or provisional member shall be deemed to be a member of the Institute under the corresponding provisions of this Act.
(3)
Any person aggrieved by the refusal of the Institute to register him as a member may, within 30 days of the receipt of the notice in writing of such refusal, appeal to the Minister whose decision shall be final.
(4)
The members of the Institute shall be classified as —
practising members;
non-practising members;
honorary members; and
provisional members.
(5)
Practising members of the Institute shall consist of members who are public accountants and the Institute shall not terminate the membership of any practising member of the Institute except with the concurrence of the Board.
(6)
Non-practising members of the Institute shall consist of members who are registered in accordance with the rules of the Institute as non-practising members.
(7)
Honorary members of the Institute shall consist of members who are registered in accordance with the rules of the Institute as honorary members.
(8)
Provisional members of the Institute shall consist of members who are registered in accordance with the rules of the Institute as provisional members.[26