In force2020 Revised Edition

Contents

Singapore Accountancy Commission Act 2013 · 2020 Revised Edition · Part 4 · Provisions Relating to Staff

11. Preservation of secrecy

(1)

Except for the purpose of the performance of a person’s functions or the discharge of a person’s duties or when lawfully required to do so by any court or under the provisions of any written law, a person who is or has been —

(a)

a member, an officer, an employee, a consultant or an agent of the Commission; or

(b)

a committee member,must not disclose any information relating to the affairs of the Commission or any other person which has been obtained by the person in the performance of the person’s functions or the discharge of the person’s duties under this Act.

(2)

Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.