Singapore legislation

Section 24

of Accountants Act 2004

Section 24

Relationship between client and accounting corporation or accounting LLP

Amended by11/2006

An accounting corporation and an accounting LLP have the same rights and are subject to the same fiduciary, confidential and ethical requirements with respect to each client of the accounting corporation or accounting LLP (as the case may be) in respect of the provision of public accountancy services that exist at law with respect to a public accountant and his or her client.