Securities and Futures Act 2001 · 2020 Revised Edition · Part 9 · Supervision and Investigation
152. Interpretation of this Division
Feedback & supportLast amended by an amending law of 2024.
In this Division —“auditor” means a public accountant who is registered or deemed to be registered under the Accountants Act 2004;“computer” and “data” have the meanings given by section 2(1) of the Computer Misuse Act 1993;“law enforcement agency” means any authority or person charged with the duty of investigating offences or charging offenders under any written law;“legal counsel” has the meaning given by section 3(7) of the Evidence Act 1893;“officer” —
auditor
“auditor” means a public accountant who is registered or deemed to be registered under the Accountants Act 2004 and, in Division 1 of Part 13, when used in relation to an entity not being a company, includes —(a)a person who is duly registered, licensed, approved or otherwise authorised to practise as an auditor (such practice to include the issue of any opinion, report or other document on the audit of any financial statement) —(i)under the laws of the place where the entity is formed or constituted; or(ii)under the laws of the place of his or her practice, if the auditing standards that are or will be applied to the financial statements of the entity are —(A)auditing standards commonly applied in that place; or(B)international auditing standards (by whatever name called); or(b)such other person as the Authority may approve in any particular case to be an auditor for such entity;
in relation to the Authority, includes any person employed by the Authority in an executive capacity; and
in relation to any corporation (other than a law enforcement agency), has the meaning given by section 4(1) of the Companies Act 1967.
corporation
“corporation” has the meaning given by section 4(1) of the Companies Act 1967;
“auditor” means a public accountant who is registered or deemed to be registered under the Accountants Act 2004;
“computer” and “data” have the meanings given by section 2(1) of the Computer Misuse Act 1993;
“law enforcement agency” means any authority or person charged with the duty of investigating offences or charging offenders under any written law;
“legal counsel” has the meaning given by section 3(7) of the Evidence Act 1893;
“officer” —
officer
“officer” has the meaning given by section 4(1) of the Companies Act 1967;
in relation to the Authority, includes any person employed by the Authority in an executive capacity; and
in relation to any corporation (other than a law enforcement agency), has the meaning given by section 4(1) of the Companies Act 1967.