Schedule 1

where the accounting entity has not audited any listed corporation from 1 January to 31 December (both dates inclusive) of the year immediately preceding the year in respect of which the certificate of registration is renewed; and $150(b)where the accounting entity has audited the following number of listed corporations from 1 January to 31 December (both dates inclusive) of the year immediately preceding the year in respect of which the certificate of registration is renewed: (i)1 to 10 $250(ii)11 to 100 $650(iii)more than 100 $1,0505.For reinstatement as a public accountant $506.For the conduct of a practice review under a practice monitoring programme —

charges for work of a practice reviewer in carrying out a practice review for purposes of the report mentioned in section 37 (a)hourly charge of $200; and

expenses reasonably incurred by the practice reviewer for the purposes of the practice review, including expenses for printing, stationery and transport;

charges for work of a practice reviewer to re‑consider a report mentioned in section 37 (where reconsideration of report is requested by public accountant) hourly charge of $200, subject to a maximum of $2,000.7.For the conduct of a quality control standards review —

charges for work of an entity reviewer for purposes of a report mentioned in section 38G(1)(a) of the Act (i)hourly charge of $200, subject to a maximum of $15,000 if the accounting entity has not audited a listed entity for a period of 12 months immediately before the date on which the accounting entity is served a notice of the Oversight Committee’s requirement to undergo the quality control standards review; and (ii)expenses reasonably incurred by the entity reviewer for the purposes of the quality control standards review, including expenses for printing, stationery and transport;

charges for work of an entity reviewer to re-consider a report mentioned in section 38G(1)(a) of the Act (where reconsideration of report is requested by accounting entity) hourly charge of $200, subject to a maximum of $6,000.8.For an application for exemption from any of the prescribed requirements under section 10(1)(b) of the Act for registration as a public accountant $2008A.[Deleted by S 944/2024 wef 09/12/2024] 9.For an application for an extension of time to renew a certificate of registration under section 13(1) of the Act $3010.For an application for waiver from any of the prescribed requirements relating to continuing professional education under section 13(3)(a) of the Act $5011.[Deleted by S 680/2017 wef 01/12/2017] 12.[Deleted by S 680/2017 wef 01/12/2017] [S 944/2024 wef 09/12/2024]Note: In this Schedule, “listed entity” has the meaning given by rule 4(3).[S 329/2023 wef 01/07/2023][S 953/2022 wef 15/12/2022][S 680/2017 wef 01/12/2017][S 615/2007 wef 15/11/2007][S 840/2015 wef 03/01/2016][G.N. Nos. S 164/2004; S 197/2006; S 577/2006]