Singapore legislation

Clause 25

of Corporate and Accounting Laws (Amendment) Bill

Clause 25

Amendment of section 45

In the Accountants Act, in section 45 —

(a)

delete subsection (10); and

(b)

after subsection (11), insert —“(12) Any book, document, paper or other records or information used by a Complaints Committee in the course of its deliberations, and the record of proceedings of the Complaints Committee mentioned in subsection (11), are confidential and must not be disclosed to any person including the public accountant, accounting corporation, accounting firm or accounting LLP concerned unless the Complaints Committee in its discretion decides otherwise.”.

Read in full context — Corporate and Accounting Laws (Amendment) Bill →