Singapore legislation

Section 38

of Singapore Accountancy Commission Act 2013

Section 38

Composition of offences

(1)

The Chief Executive Officer or any officer of the Commission authorised by him or her may compound any offence under this Act which is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following:

(a)

one half of the amount of the maximum fine that is prescribed for the offence;

(b)

$5,000.

(2)

On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence.

(3)

All sums collected under this section must be paid to the Consolidated Fund.

Section 38 — Singapore Accountancy Commission Act 2013