Singapore legislation
Section 74
Section 74
Rules
(1)
The Board may, with the approval of the Minister, make rules to give effect to this Act except Part VI.
(2)
Without prejudice to the generality of subsection (1), the Board may, with the approval of the Minister, make rules —
prescribing the form of application for and the certificates of registration as a public accountant under this Act;
prescribing the fees payable for registration of public accountants under this Act;
prescribing the form of the Register of Public Accountants to be kept and the particulars to be entered therein;
prescribing the qualifications for registration of public accountants under this Act and the manner in which a person shall cease to be registered as a public accountant under this Act;
prescribing the classification from time to time of public accountants;
prescribing the standards, methods and procedures to be followed by public accountants when doing any work in the course of their profession;
prescribing the code of professional conduct and ethics of public accountants and accounting corporations;
relating to the discipline of public accountants; (i)for restrictions to be imposed on persons or classes of persons who may become officers of an accounting corporation;
for the payment of fees on applications made under Part IV or any rules made under this Act and for related matters; (k)exempting any persons or classes of persons from any provision of Part III or IV;
prescribing anything which may be prescribed under Part IV; and
prescribing the procedure of an Inquiry Committee. [58