Singapore legislation
Clause 12
Clause 12
Amendment of section 48
Section 48 of the Accountants Act is amended —
(a)
by deleting the words “or tax consultant” in subsection (1)(a) and (b);
(b)
by deleting the words “or “tax consultant” ” in subsection (1)(c); and
(c)
by deleting subsection (2) and substituting the following subsection:“(2) Nothing in this section shall operate to prevent any person who is a member of the Institute from using the term “certified public accountant” or the initials “CPA”.”.