Singapore legislation

Clause 5

of Accountants Bill

Clause 5

Functions of the Board

The functions of the Board are —

(a)

to register public accountants;

(b)

to maintain a register of public accountants;

(c)

to determine the qualifications of persons for registration as public accountants under this Act;

(d)

to control and regulate the practice of the profession of accountancy by public accountants;

(e)

to determine and regulate the professional conduct and ethics of public accountants;

(f)

to discourage dishonourable conduct and practices by public accountants and for this purpose hold inquiries into the conduct of public accountants;

(g)

to hold or arrange for the holding of such examinations as the Board considers necessary for the purpose of enabling persons to qualify for registration as public accountants under this Act; and

(h)

to generally do all such acts, matters and things as are necessary to be carried out under the provisions of Parts II, III, IV and VI.

Clause 5 — Accountants Bill | laws.sg