Singapore legislation

Section 13

of Singapore Accountancy Commission Act 2013

Section 13

Public servants

All members, officers and employees of the Commission —

(a)

are deemed to be public servants for the purposes of the Penal Code 1871; and

(b)

in relation to their administration, assessment, collection or enforcement of payment of composition sums, are deemed to be public officers for the purposes of the Financial Procedure Act 1966, and section 20 of that Act applies to them even though they are not or were not in the employment of the Government.

Section 13 — Singapore Accountancy Commission Act 2013