Singapore legislation
Clause 22
Clause 22
Duty to report change in particulars
(1)
A public accountant shall notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Accounting Corporations or the Register of Public Accounting Firms (as the case may be), of the accounting corporation or accounting firm in which he is practising.
(2)
Any notification under subsection (1) shall be given within 30 days of the change and in such manner as the Oversight Committee may require.
(3)
Any person who fails, without reasonable excuse, to comply with this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.