Singapore legislation
Clause 36
Clause 36
Accountancy appointments not to be held except by registered public accountants
(1)
Notwithstanding anything contained in any written law, after the appointed day no person shall hold any appointment under the provisions of any written law as an accountant or auditor, whether such appointment is honorary or not, unless he is registered as a public accountant under this Ordinance.
(2)
Subject to any provision to the contrary in any written law, a firm of which all the members are registered as public accountants under this Ordinance may be appointed as an accountant or auditor under the provisions of any written law.
(3)
No certificate or other document required by any written law to be signed or certified by an accountant shall, after the coming into operation of this Ordinance, be valid unless signed or certified by a public accountant registered under the provisions of this Ordinance.