Singapore legislation

Regulation 4

Qualified individuals

For the purposes of the definition of “qualified individual” in section 2(1), a qualified individual is any of the following:

(a)

an advocate and solicitor as defined in section 2(1) of the Legal Profession Act 1966;

(b)

a public accountant as defined in section 2(1) of the Accountants Act 2004;

(c)

a member of the Institute of Singapore Chartered Accountants who is —

(i)

a chartered accountant registered under Part 6B of the ACRA Act; or

(ii)

an associate member of the Institute of Singapore Chartered Accountants who has been an associate member for no less than 2 years;

(d)

a member of the Association of International Accountants (Singapore Branch);

(e)

a member of the Institute of Company Accountants, Singapore;

(f)

an associate member or a fellow of the Chartered Secretaries Institute of Singapore;

(g)

a corporate secretarial agent.