Singapore legislation

Regulation 4

of Accountants (Prescribed Documents and Information) Rules 2024

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.