Singapore legislation
Regulation 5
Regulation 5
Requirements for registration
A person shall be entitled, on payment of the appropriate fee specified in the First Schedule, to be registered as a public accountant if he satisfies the Oversight Committee that —
he has fulfilled the requirements for registration set out in the Second Schedule;
he is carrying on or is about to carry on the public practice of accountancy in Singapore by placing his services as a public accountant at the disposal of the community, but not entirely at the disposal of any one individual, firm or corporation;
he is maintaining or is about to maintain an office or place at which his services may be engaged; and
he is available or is about to make himself available to undertake work on behalf of any member of the public.