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Subsidiary Legislation

Singapore Accountancy Commission (Transitional Provisions) Regulations 2013

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Official textFrom Singapore Statutes Online, unchanged

reg 1Citation and commencement

These Regulations may be cited as the Singapore Accountancy Commission (Transitional Provisions) Regulations 2013 and shall come into operation on 2nd July 2013.

reg 2Definitions

In these Regulations —“certified public accountant” means any person registered with or recognised by the Institute as a Certified Public Accountant Singapore immediately before 1st April 2013;“Institute” means the Institute of Singapore Chartered Accountants (formerly known as the Institute of Certified Public Accountants of Singapore).

“certified public accountant” means any person registered with or recognised by the Institute as a Certified Public Accountant Singapore immediately before 1st April 2013;

“Institute” means the Institute of Singapore Chartered Accountants (formerly known as the Institute of Certified Public Accountants of Singapore).

reg 3Deemed registration as chartered accountant

Every certified public accountant who remains registered with or recognised by the Institute as a Certified Public Accountant Singapore on 2nd July 2013 shall on that date be deemed to be registered with the Institute (being the designated entity specified in the Third Schedule to the Act) as a chartered accountant under the Act.