Singapore legislation

Clause 25

of Singapore Accountancy Commission Bill

Clause 25

Restrictions on use of “Chartered Accountant of Singapore”

(1)

Any person who is registered as a chartered accountant under this Act, and no other, may —

(a)

describe himself as “Chartered Accountant of Singapore”; and

(b)

use the initials “C.A. (Singapore)” after his name.

(2)

A person who is not registered as a chartered accountant, or whose registration as such is suspended, under this Act shall not —

(a)

practise as, or hold himself out to be, a Chartered Accountant of Singapore; or

(b)

use, verbally or otherwise, in connection with his business, employment, profession, description or name (or the name under which he carries on business) —

(i)

the expression “Chartered Accountant of Singapore” or any of its derivatives or abbreviations, in any language;

(ii)

the initials “C.A. (Singapore)”; or

(iii)

any word, designation or description, in any language, tending to convey the impression that he is a Chartered Accountant of Singapore, or that he is qualified or authorised to practise as such.

(3)

Any person who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and, in the case of a second or subsequent offence, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both.

Read in full context — Singapore Accountancy Commission Bill →