Singapore legislation

Clause 35

of Singapore Society of Accountants Ordinance

Clause 35

Holding out as public accountant or auditor

After the appointed day a person who is not registered as a public accountant under this Ordinance —

(a)

shall not practise as a public accountant, auditor or tax consultant; or

(b)

shall not hold himself out to be a public accountant or an auditor or a tax consultant; or

(c)

shall not adopt, use or exhibit the terms “public accountant”, “auditor” or “tax consultant”; or

(d)

shall not adopt, use or exhibit the term “accountant” or any other similar term or name in such circumstances as to indicate or to be capable of being understood as indicating or to be likely to lead persons to infer that he is a public accountant or that he is qualified by any written law to practise the profession of or is in practice as a public accountant:Provided that nothing in this section shall operate to prevent an advocate and solicitor of the Supreme Court from carrying on the work of a tax consultant.

Read in full context — Singapore Society of Accountants Ordinance →