Words starting with A

accounting corporation

Defined in Accounting and Corporate Regulatory Authority Act 2004, s 35A

“means a company approved or deemed to be approved as an accounting corporation under the Accountants Act 2004”

Also defined in 4 other Acts

accounting entity

Defined in Accounting and Corporate Regulatory Authority Act 2004, s 35A

“means a public accountant, an accounting corporation, an accounting firm or an accounting limited liability partnership”

Also defined in 4 other Acts

accounting firm

Defined in Accounting and Corporate Regulatory Authority Act 2004, s 35A

“means a firm approved or deemed to be approved as an accounting firm under the Accountants Act 2004”

Also defined in 4 other Acts

accounting limited liability partnership

Defined in Accounting and Corporate Regulatory Authority Act 2004, s 35A

“means a limited liability partnership approved as an accounting limited liability partnership under the Accountants Act 2004”

Also defined in 4 other Acts

accounting LLP

Defined in Accountants Act 2004, s 2

“means a limited liability partnership approved as an accounting limited liability partnership under section 18A”

accounting officer

Defined in Pioneer Generation and Merdeka Generation Funds Act 2014, s 2

“means a public officer designated under section 9”

Also defined in 1 other Act

accounting period

Defined in Insurance Act 1966, s 2

“means the period beginning from the commencement of its business in Singapore or 1 January of any year (as the case may be) and ending on 31 December of that year for which accounts relating to the insurance business carried on by the …”

Also defined in 1 other Act

accounting records

Defined in Business Trusts Act 2004, s 2

“includes such working papers and other documents as are necessary to explain the methods and calculations by which accounts of the registered business trust are made up”

Also defined in 2 other Acts

accounting service

Defined in Corporate Service Providers Act 2024, s 3

“means any of the following services:(a)financial accounting service;(b)internal audit service;(c)management accounting service;(d)taxation service”

accounting standard

Defined in Accounting Standards Act 2007, s 2

“means —(a)an accounting standard made or formulated by the Committee under Part 3; or(b)an accounting standard for statutory bodies established by the Accountant-General under Part 4”

Accounting Standards

Defined in Companies Act 1967, s 4

“means the accounting standards made or formulated by the Accounting Standards Committee under Part 3 of the Accounting Standards Act 2007 and applicable to companies and to foreign companies in respect of their operations in Singapore for …”

Also defined in 1 other Act

accounts

Defined in Business Trusts Act 2004, s 2

“means profit and loss accounts, balance sheets and cash flow statements, and includes notes (other than auditors’ reports or directors’ reports) attached to or intended to be read with any of those profit and loss accounts, balance sheets …”

Also defined in 4 other Acts

accoutrement

Defined in Land Transport Authority of Singapore Act 1995, s 2

“includes —(a)a uniform; and(b)surveillance equipment capable of being worn on the body for the purpose of recording a view of, or recording a conversation between, the wearer and another individual”

Also defined in 1 other Act

accreditation mark

Defined in Enterprise Singapore Board Act 2018, s 2

“means an accreditation mark specified by the Board under section 6(2)(i)(iv)”

accreditation, certification or inspection mark

Defined in Agri-Food and Veterinary Authority Act, s 2

“means any accreditation, certification or inspection mark of the Authority specified under section 12(q)”

Also defined in 2 other Acts

accredited

Defined in Nurses and Midwives Act 1999, s 2

“means accredited by the Board”

accredited certification body

Defined in Fire Safety Act 1993, s 66

“means a person accredited under the Singapore Accreditation Council’s Certification Body Accreditation Scheme administered by the Enterprise Singapore Board”

accredited checker

Defined in Building Control Act 1989, s 2

“means a person who is registered as an accredited checker under section 16, whether acting on his or her own behalf or on behalf of an accredited checking organisation”

Also defined in 1 other Act

accredited checking organisation

Defined in Building Control Act 1989, s 2

“means an accredited checking organisation registered as such under section 16”

accredited external auditor

Defined in Carbon Pricing Act 2018, s 2

“means any person accredited by the Agency as an accredited external auditor in accordance with regulations”

accredited investor

Defined in Futures Trading Act, s 2

“means —(a)an individual whose net personal assets exceed $5 million or its equivalent in value in foreign currencies; or(b)a corporation with net assets exceeding $10 million in value or its equivalent in value in foreign currencies as …”

accredited laboratory

Defined in Fire Safety Act 1993, s 66

“means a person providing laboratory testing services that is —(a)accredited under the Singapore Accreditation Council’s Laboratory Accreditation Scheme administered by the Enterprise Singapore Board; (b)recognised under a bilateral mutual …”

accredited training provider

Defined in Workplace Safety and Health Act 2006, s 4

“means a training provider accredited by the Commissioner to provide safety and health training courses for the purposes of section 31”

Accuracy Label

Defined in Weights and Measures Act 1975, s 2

“means a mark referred to in section 7(2)(d)(ii) for use as evidence of the passing of any weighing or measuring instrument as fit for use for trade”

accused person

Defined in Criminal Procedure Code 2010, s 40E

“means any person who has been concerned in an offence or is reasonably suspected of having been involved in one, or against whom a reasonable complaint has been made or credible information has been received of the person having been so …”

acquire

Defined in Cinematograph Film Hire Duty Act, s 2

“includes the importing, making or obtaining possession of films for the purpose of renting them”

acquisition

Defined in Bus Services Industry Act 2015, s 28B

“includes an agreement to acquire, but does not include —(a)an acquisition by will or by operation of law; or(b)an acquisition by way of enforcement of a loan security”

Also defined in 3 other Acts

ACRA

Defined in Variable Capital Companies Act 2018, s 2

“means the Accounting and Corporate Regulatory Authority established under section 3 of the Accounting and Corporate Regulatory Authority Act 2004”

ACRA Act

Defined in Corporate Service Providers Act 2024, s 2

“means the Accounting and Corporate Regulatory Authority Act 2004”

ACRA administered Act

Defined in Accountants Act 2004, s 2

“means the Accounting and Corporate Regulatory Authority Act 2004 or any of the written laws specified in the Second Schedule to that Act”

Also defined in 2 other Acts