Singapore legislation
Clause 2
Clause 2
Amendment of section 4
Section 4(1) of the Companies Act is amended —
(a)
by inserting, immediately after the definition of “accounting records”, the following definition:“ “Accounting Standards” means the Accounting Standards prescribed under section 200A(1)(a);”; and
(b)
by inserting, immediately after the definition of “prescribed”, the following definition:“ “prescribed person” means a person, or a person within a class of persons, prescribed by the Minister;”.