Singapore legislation
Section 32
Section 32
Interpretation of this Part
In this Part —“practice monitoring programme” means a programme designed to ascertain whether a public accountant has complied with the prescribed standards, methods, procedures and other requirements when providing public accountancy services;“Practice Monitoring Sub-committee” means the Practice Monitoring Sub‑committee appointed under section 34;“practice review” means a study, appraisal, or review of one or more aspects of the professional work of a public accountant that is carried out under a practice monitoring programme;“reviewer” means any individual who is appointed by the Oversight Committee under section 35 to carry out a practice review.
Definition
“practice monitoring programme” means a programme designed to ascertain whether a public accountant has complied with the prescribed standards, methods, procedures and other requirements when providing public accountancy services;
Definition
“Practice Monitoring Sub-committee” means the Practice Monitoring Sub‑committee appointed under section 34;
Definition
“practice review” means a study, appraisal, or review of one or more aspects of the professional work of a public accountant that is carried out under a practice monitoring programme;
Definition
“reviewer” means any individual who is appointed by the Oversight Committee under section 35 to carry out a practice review.