Singapore legislation
Clause 68
Clause 68
Professional misconduct committed before appointed day
Where —
(a)
before the appointed day, a public accountant or an accounting corporation has committed any professional misconduct; and
(b)
on the appointed day, disciplinary proceedings under the repealed Accountants Act have not yet been instituted against the public accountant or accounting corporation for such professional misconduct,the Oversight Committee may institute disciplinary proceedings under Part VI against the public accountant or accounting corporation for the professional misconduct.