Regulation 1
Citation and commencement
These Rules are the Accountants (Prescribed Documents and Information) Rules 2024 and come into operation on 9 December 2024.
/akn/sg/act/sub_leg/2004/AA-S946-2024
Accountants (Prescribed Documents and Information) Rules 2024
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 2004
- Sections
- 5
Quick answer
About this subsidiary legislation
Accountants (Prescribed Documents and Information) Rules 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation AA-S946-2024 2004, currently marked in force and first recorded in 2004.
Regulation 2
Prescribed documents under section 12B(1) of Act
Any document filed with the Registrar relating to the following matters is prescribed as a document a copy of or an extract from which may be given or certified by the Registrar under section 12B(1) of the Act:
(a)
approval of an accounting corporation, accounting firm or accounting LLP;
(b)
change in particulars of an accounting corporation, accounting firm or accounting LLP;
(c)
revocation of the approval of an accounting corporation, accounting firm or accounting LLP.
Regulation 3
Excluded documents under section 12B(3) of Act
For the purposes of section 12B(3) of the Act, a document (other than a form mentioned in rule 4) that contains any of the following information about an individual that is filed or lodged with, or obtained by, the Registrar on or after 9 December 2024, is an excluded document to which section 12B(1) of the Act does not apply:
(a)
the individual’s date of birth;
(b)
the individual’s residential address;
(c)
the individual’s email address;
(d)
the individual’s mobile telephone number.
Regulation 4
Prescribed information under section 12B(4)(c) of Act
For the purposes of section 12B(4)(c) of the Act, the reference to a document in section 12B(1) of the Act excludes the following entries in a form submitted on the electronic transaction system:
(a)
in the case of an individual —
(i)
the individual’s email address;
(ii)
the individual’s mobile telephone number; and
(iii)
the individual’s residential address;
(b)
in the case of an accounting corporation — the accounting corporation’s email address;
(c)
in the case of an accounting firm — the accounting firm’s email address;
(d)
in the case of an accounting LLP — the accounting LLP’s email address.
Regulation 5
Fees for copies, extracts and certification
Subregulation 1
The fees specified in the Schedule are payable in the manner determined by the Registrar.
Subregulation 2
The Registrar may for any reason waive, refund or remit, whether wholly or in part, any fee specified in the Schedule.
Common questions
- What is Accountants (Prescribed Documents and Information) Rules 2024?
- Accountants (Prescribed Documents and Information) Rules 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation AA-S946-2024 2004, currently marked in force and first recorded in 2004.
- Is Accountants (Prescribed Documents and Information) Rules 2024 still in force?
- Yes — Accountants (Prescribed Documents and Information) Rules 2024 is currently in force.
- When did Accountants (Prescribed Documents and Information) Rules 2024 take effect?
- Accountants (Prescribed Documents and Information) Rules 2024 was first recorded in 2004.
- How many regulations does Accountants (Prescribed Documents and Information) Rules 2024 have?
- Accountants (Prescribed Documents and Information) Rules 2024 contains 5 regulations.
- Where can I read the official version of Accountants (Prescribed Documents and Information) Rules 2024?
- The official text of Accountants (Prescribed Documents and Information) Rules 2024 is published at sso.agc.gov.sg.