Singapore legislation
Clause 5
Clause 5
Functions of the Board
The functions of the Board are —
to register public accountants;
to maintain a register of public accountants;
to determine the qualifications of persons for registration as public accountants under this Act;
to control and regulate the practice of the profession of accountancy by public accountants;
to determine and regulate the professional conduct and ethics of public accountants;
to discourage dishonourable conduct and practices by public accountants and for this purpose hold inquiries into the conduct of public accountants;
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
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.