Singapore legislation

Section 10

of Accountants Act 2004

Section 10

Qualifications for registration

(1)

Any individual who —

(a)

has attained 21 years of age; and

(b)

satisfies the prescribed requirements relating to —

(i)

qualifications;

(ii)

practical experience; and

(iii)

membership in any professional accountancy body or organisation,is entitled, on payment of the prescribed fee, to be registered as a public accountant under this Part.

(2)

The Authority may, after consultation with the Oversight Committee and subject to such conditions as it thinks fit, exempt any individual from any of the prescribed requirements referred to in subsection (1)(b).