Singapore legislation

Clause 2

of Singapore Society of Accountants Ordinance

Clause 2

Interpretation

In this Ordinance —“appointed day” means the day appointed by the Minister under section 1 of this Ordinance;“association of accountants” means any institute, society, association or other body of accountants recognised as such by the Society;“Committee” means any Committee established under this Ordinance and the rules and by-laws made thereunder;“Council” means the Council of the Society established under section 9 of this Ordinance;“Disciplinary Committee” means the Disciplinary Committee appointed under section 32 of this Ordinance;“fundamental rule” means any rule of the Society which is so declared as such in the rules of the Society;“Investigation Committee” means the Investigation Committee appointed under section 32 of this Ordinance;“licensed accountant” means a member of the Society who is registered in accordance with the provisions of this Ordinance as a licensed accountant;“member” means a member of the Society who is registered in accordance with the provisions of this Ordinance as a public accountant, or registered accountant or provisional member or licensed accountant;“provisional member” means a person who is for the time being registered as a provisional member of the Society;“public accountant” means a member of the Society who is registered in accordance with the provisions of this Ordinance as a public accountant;“register” means the register of accountants required to be kept in accordance with the provisions of section 23 of this Ordinance;“registered accountant” means a member of the Society who is registered in accordance with the provisions of this Ordinance as a registered accountant;“Registrar” means the Registrar appointed under the provisions of section 22 of this Ordinance;“Society” means the Singapore Society of Accountants established by section 3 of this Ordinance.

Definition

“appointed day” means the day appointed by the Minister under section 1 of this Ordinance;

Definition

“association of accountants” means any institute, society, association or other body of accountants recognised as such by the Society;

Definition

“Committee” means any Committee established under this Ordinance and the rules and by-laws made thereunder;

Definition

“Council” means the Council of the Society established under section 9 of this Ordinance;

Definition

“Disciplinary Committee” means the Disciplinary Committee appointed under section 32 of this Ordinance;

Definition

“fundamental rule” means any rule of the Society which is so declared as such in the rules of the Society;

Definition

“Investigation Committee” means the Investigation Committee appointed under section 32 of this Ordinance;

Definition

“licensed accountant” means a member of the Society who is registered in accordance with the provisions of this Ordinance as a licensed accountant;

Definition

“member” means a member of the Society who is registered in accordance with the provisions of this Ordinance as a public accountant, or registered accountant or provisional member or licensed accountant;

Definition

“provisional member” means a person who is for the time being registered as a provisional member of the Society;

Definition

“public accountant” means a member of the Society who is registered in accordance with the provisions of this Ordinance as a public accountant;

Definition

“register” means the register of accountants required to be kept in accordance with the provisions of section 23 of this Ordinance;

Definition

“registered accountant” means a member of the Society who is registered in accordance with the provisions of this Ordinance as a registered accountant;

Definition

“Registrar” means the Registrar appointed under the provisions of section 22 of this Ordinance;

Definition

“Society” means the Singapore Society of Accountants established by section 3 of this Ordinance.