Singapore Accountancy Commission Act 2013 · 2020 Revised Edition · Part 7 · Chartered Accountants of Singapore
28. Revocation or suspension of registration by designated entity
Feedback & supportSubject to subsection (2), a designated entity may take such disciplinary or other action against, or impose such penalties on or make such other orders against, any of its members registered with it as a chartered accountant as provided in its membership rules.
designated entity
“designated entity” means any company, association or body of persons, corporate or unincorporate, specified in the Third Schedule;
A designated entity must not revoke or suspend the registration of any person as a chartered accountant except as provided under this section.
chartered accountant
“chartered accountant” means a person registered or deemed to be registered as a Chartered Accountant of Singapore under this Act;
Subject to subsection (4), if, upon taking such disciplinary or other action as provided in its membership rules against any member registered with it as a chartered accountant, the designated entity (or any body of persons specified in its membership rules as being responsible for making that assessment) is of the opinion that —
the member has contravened any code of professional conduct, standards or ethics applicable to chartered accountants under its membership rules; and
there exists cause of sufficient gravity for revoking the registration of the chartered accountant,the designated entity may revoke the member’s registration as a chartered accountant.
A designated entity may, instead of revoking the registration of a chartered accountant under subsection (3), suspend the registration for a period not exceeding 10 months.