Clause 2

In this Act, unless the context otherwise requires —“appointed day” means the date of commencement of this Act;“Board” means the Public Accountants Board established under section 3;“certified public accountant” means a person who is for the time being a member of the Institute;“Chairman” means the Chairman of the Board;“Council” means the Council of the Institute established under section 29;“Disciplinary Committee” means the Disciplinary Committee appointed under the repealed Accountants Act (Cap. 2);“Inquiry Committee” means an Inquiry Committee appointed by the Board under section 19(1);“Institute” means the Institute of Certified Public Accountants of Singapore;“Investigation Committee” means the Investigation Committee appointed under the repealed Accountants Act;“lay person”, in relation to an Inquiry Committee, means an architect, banker, advocate and solicitor, company director, insurer, professional engineer, medical practitioner or a person who possesses such other qualifications as may be approved by the Board;“public accountant” means a person who is registered or deemed to be registered in accordance with this Act as a public accountant;“Registrar” means the Registrar of the Board appointed under section 11(1);“repealed Accountants Act” means the Accountants Act in force immediately before the appointed day;“Society” means the Singapore Society of Accountants established under the repealed Accountants Act.