Singapore legislation
Section 69
Section 69
Holding out as certified public accountant
Any person who, not being a member of the Institute —
(a)
describes himself as a certified public accountant; or
(b)
uses in connection with his name, or with the name under which he carries on business, the initials “CPA”, or an abbreviation of the words “certified public accountant”, or any combination of such initials or abbreviations,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months and, in the case of a second or subsequent conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.[54