Clause 24

by deleting the word “A” in the 1st line of subsection (2) and substituting the words “Subject to subsection (3A), a”;

by inserting, immediately after subsection (3), the following subsection:“(3A) A limited liability partnership which is not approved as an accounting LLP under this Act shall not —

provide public accountancy services in Singapore; or

advertise or hold itself out or describe itself in any way to be an accounting LLP or to be authorised to provide public accountancy services in Singapore.”;

by deleting the words “subsection (1), (2) or (3)” in subsections (4) and (5) and substituting in each case the words “subsection (1), (2), (3) or (3A)”; and

by deleting the words “or accounting firm” in the section heading and substituting the words “, accounting firm or accounting LLP”.