2. Definitions

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).