Singapore legislation
Regulation 9
Regulation 9
Accounting period for other solicitors
In the case of a solicitor who —
(a)
was not exempt under rule 7 from delivering an accountant’s report in the preceding practice year; and
(b)
since the expiry of the accounting period covered by his last accountant’s report has become, or ceased to be, a member of a firm of solicitors or a partner or director of a limited liability law partnership or a law corporation,the accounting period may cover less than 12 months and shall in all other respects comply with the requirements of section 73(3) of the Act.