Singapore legislation

Section 11

of Accountants Act 2004

Section 11

Application for registration

Amended by35/201435/201435/2014

(1)

Any individual who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manner as the Oversight Committee may require.

(2)

An application for registration under subsection (1) on or after 3 January 2016 must contain the following particulars of the applicant: (a)full name;

(b)

identification;

(c)

nationality;

(d)

residential address.

Amended by35/2014

(3)

An application under subsection (1) must be accompanied by —

(a)

the prescribed fee; and

(b)

a declaration by the applicant verifying any information contained in or relating to the application.

(4)

The Oversight Committee may require an applicant for registration to undergo such interviews as the Oversight Committee may determine.

(5)

The Oversight Committee may refuse to register any applicant who —

(a)

in the opinion of the Oversight Committee —

(i)

is not of good reputation or character;

(ii)

is engaged in any business or occupation that is inconsistent with the integrity of a public accountant; or

(iii)

is otherwise unfit to practise as a public accountant; or

(b)

has had his or her registration, licence or approval to practise as a public accountant in any other country withdrawn, suspended, cancelled or revoked.

(6)

Where the Oversight Committee refuses to register an applicant, it must by written notice inform the applicant of its refusal.

(7)

Any person who is aggrieved by any refusal of the Oversight Committee under subsection (5) may, within 30 days of the notice given under subsection (6), appeal to the Minister whose decision is final.

(8)

In the case of an applicant who applies for registration before 3 January 2016 and is registered as a public accountant after 3 January 2016, the address stated in his or her application to the Oversight Committee is treated as his or her residential address in the Register of Public Accountants, until a notification of any change to his or her residential address is received under section 14(1).

Amended by35/2014

(9)

In the case of a public accountant registered before 3 January 2016, the address as recorded in the Register of Public Accountants is treated as his or her residential address in that Register, until a notification of any change to the public accountant’s residential address is received by the Registrar under section 14(1).

Amended by35/2014