Singapore legislation

Clause 14

of ACRA (Registry and Regulatory Enhancements) Bill

Clause 14

New sections 8A, 8B and 8C

In the Accountants Act, after section 8, insert —“Transitional provision for contact address8A.—

(1)

Where an individual maintained an alternate address with the Registrar under this Act immediately before the commencement date, as from that date, the Registrar must cause —

(a)

the alternate address to be kept as the individual’s contact address in a register maintained under section 8(1), instead of as the individual’s alternate address, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date; and

(b)

the contact address to be made available for public inspection under section 8(2)(b) as the individual’s address.(2) Where an individual did not maintain an alternate address with the Registrar under this Act immediately before the commencement date, but the individual’s residential address is kept in a register maintained under section 8(1), the Registrar must, as from that date, cause —

(a)

the individual’s residential address to be kept as the individual’s contact address in that register, in addition to being kept as the individual’s residential address, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date; and

(b)

the contact address to be made available for public inspection under section 8(2)(b) as the individual’s address.(3) Where —

(a)

before the commencement date, the residential address of an individual practitioner of an accounting corporation, an accounting firm or an accounting LLP, a director of an accounting corporation, a partner of an accounting firm or a partner or manager of an accounting LLP (called in this subsection the individual) has been entered in a register mentioned in section 8(1) of that accounting corporation, accounting firm or accounting LLP, as the case may be; and

(b)

on the commencement date, the registers mentioned in section 8(1) of that accounting corporation, accounting firm or accounting LLP (as the case may be) do not show that the individual holds any of the positions mentioned in paragraph (a) in the same accounting corporation, accounting firm or accounting LLP, as the case may be,the Registrar must, as from the commencement date, cause the individual’s residential address to be excluded from public inspection of that register of that accounting corporation, accounting firm or accounting LLP (as the case may be) under section 8(2)(b).(4) In this section —“commencement date” means the date of commencement of section 14 of the ACRA (Registry and Regulatory Enhancements) Act 2024;“individual practitioner” has the meaning given by section 38B.Exclusion of residential address from public inspection if contact address is available8B.—

(1)

The Registrar must cause an individual’s residential address recorded in any register maintained under section 8(1) to be excluded from public inspection under section 8(2)(b).(2) Where, pursuant to subsection (1) or (3), the individual’s residential address is excluded from public inspection under section 8(2)(b), the Registrar may cause the residential address to cease to be excluded from such public inspection in accordance with section 8C.(3) Where, pursuant to subsection (2), the individual’s residential address has ceased to be excluded from public inspection under section 8(2)(b), the Registrar must cause the exclusion from public inspection to resume if —

(a)

subject to section 8C(8) and the equivalent provisions in other ACRA administered Acts, the Registrar receives notice of the individual’s contact address under any ACRA administered Act; or

(b)

the Court so directs on an appeal under section 8C(7).Cessation of exclusion of residential address from public inspection8C.—

(1)

For the purposes of section 8B(2), the grounds for causing an individual’s residential address to cease to be excluded from public inspection under section 8(2)(b) are either that —

(a)

communications sent by the Registrar under this Act, or any officer of the Authority under any ACRA administered Act, to the individual at his or her contact address and requiring a response within a specified period remain unanswered; or

(b)

there is evidence to show that service of any document under this Act or under any ACRA administered Act at the individual’s contact address is not effective to bring it to the notice of the individual.(2) Before causing the individual’s residential address to cease to be excluded from public inspection pursuant to section 8B(2), the Registrar must give a notice under subsection (3) to —

(a)

the individual; and

(b)

every accounting LLP or accounting corporation in respect of which the individual’s residential address had been recorded in any register maintained under section 8(1).(3) The notice mentioned in subsection (2) must —

(a)

state the grounds under subsection (1) on which the Registrar intends to cease the exclusion of the individual’s residential address; and

(b)

specify the period within which representations may be made to the Registrar.(4) The Registrar must consider the representations (if any) given in response to the notice mentioned in subsection (2) and received within the period specified by the Registrar under subsection (3)(b).(5) If the Registrar decides to cause the individual’s residential address to cease being excluded from public inspection, the Registrar must before doing so give notice of the decision to —

(a)

the individual; and

(b)

every accounting LLP or accounting corporation in respect of which the individual’s residential address had been recorded in any register maintained under section 8(1).(6) A notice to the individual under subsection (2) or (5) must be sent to the individual’s residential address unless it appears to the Registrar that service at that address may be ineffective to bring it to the individual’s notice, in which case it may be sent to any other last known address of that individual.(7) Any person aggrieved by the decision of the Registrar under section 8B(2) may, within 30 days after the date of receiving the notice under subsection (5), appeal to the Court which may confirm or reverse the Registrar’s decision and make any directions in the matter.(8) The individual is not allowed to provide a contact address within 3 years after the Registrar causes the individual’s residential address to cease to be excluded from public inspection under section 8(2)(b) pursuant to section 8B(2), unless the Registrar is satisfied that there is good cause for allowing the individual to do so in a particular case.(9) Subject to subsection (8), where notice of a change in the individual’s contact address is lodged under any ACRA administered Act, the Registrar must replace the individual’s contact address in each register maintained under section 8(1) with the new contact address.”.