Singapore legislation

Clause 26

Members of the Institute

(1)

Any person who desires to be a member of the Institute shall make an application to the Institute in such form or manner as the Institute may require.

(2)

Every person who immediately before the appointed day was registered with the Society as a public accountant, registered accountant, licensed accountant or provisional member shall be deemed to be a member of the Institute under the corresponding provisions of this Act.

(3)

Any person aggrieved by the refusal of the Institute to register him as a member may, within 30 days of the receipt of the notice in writing of such refusal, appeal to the Minister whose decision shall be final.

(4)

The members of the Institute shall be classified as —

(a)

practising members;

(b)

non-practising members;

(c)

honorary members; and

(d)

provisional members.

(5)

(a)

Practising members of the Institute shall consist of —

(i)

members who are public accountants; and

(ii)

members who, in any place outside Singapore, are accountants in public practice.

Read in full context — Accountants Bill →