Singapore legislation
Section 25
Section 25
Restrictions on use of “Chartered Accountant of Singapore”
(1)
An accounting entity or a person who is registered as a chartered accountant may —
describe itself or himself or herself (as the case may be) as “Chartered Accountant of Singapore”; and
use the initials “CA (Singapore)” after the entity’s or person’s name, as the case may be.
(2)
A person who is not an accounting entity or a person registered as a chartered accountant may also describe itself as “Chartered Accountant of Singapore” and use the initials “CA (Singapore)” after its name if it is an approved entity.
(3)
An individual who is not registered as a chartered accountant, or whose registration as such is suspended, under this Act must not —
practise as, or hold himself or herself out to be, a Chartered Accountant of Singapore; or
use, verbally or otherwise, in connection with his or her business, employment, profession, description or name (or the name under which he or she carries on business) —
the expression “Chartered Accountant of Singapore” or any of its derivatives or abbreviations, in any language;
the initials “CA (Singapore)”; or
any word, designation or description, in any language, tending to convey the impression that he or she is a Chartered Accountant of Singapore, or that he or she is qualified or authorised to practise as such.
(4)
A person which is not an individual and which is not an accounting entity or an approved entity must not —
practise as, or hold itself out to be, a Chartered Accountant of Singapore; or
use, verbally or otherwise, in connection with its business, profession, description or name (or the name under which it carries on business) —
the expression “Chartered Accountant of Singapore” or any of its derivatives or abbreviations, in any language;
the initials “CA (Singapore)”; or
any word, designation or description, in any language, tending to convey the impression that the person is a Chartered Accountant of Singapore, or that it is qualified or authorised to practise as such.
(5)
Any person who —
contravenes subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and, in the case of a second or subsequent offence, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both; or
contravenes subsection (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and, in the case of a second or subsequent offence, to a fine not exceeding $10,000.
(6)
In this section, “approved entity” means an entity approved by the Commission under section 25A(2) to describe itself as “Chartered Accountant of Singapore” and use the initials “CA (Singapore)” after its name and whose approval has not ceased under section 25A(3).