Reinstatement to Register
Open ↗55.—(1) Where —(a)
the registration of a public accountant has been cancelled under Part 5, 5A or 6 and his or her name and particulars removed from the Register of Public Accountants; or[Act 32 of 2022 wef 01/07/2023]
(b)
the approval granted to an accounting corporation, accounting firm or accounting LLP under Part 4 is revoked under Part 5A or 6 and its name and particulars removed from the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships,[Act 32 of 2022 wef 01/07/2023]
the public accountant, accounting corporation, accounting firm or accounting LLP concerned must, if his, her or its appeal to the General Division of the High Court is allowed, be immediately reinstated to the Register of Public Accountants, the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships (as the case may be) without payment of any fee.
[11/2006; 40/2019]
(2) The Oversight Committee may, after the expiry of at least 2 years from the cancellation of the registration of any public accountant or the revocation of the approval granted under Part 4 to an accounting corporation, accounting firm or accounting LLP, consider any fresh application for registration or approval by such public accountant, accounting corporation, accounting firm or accounting LLP.[11/2006]
Holding out as public accountant, accounting corporation, accounting firm or accounting LLP, etc.
Open ↗56.—(1) A person who is not registered as a public accountant under this Act must not —(a)
practise as a public accountant;
(b)
hold himself or herself out to be a public accountant; or
(c)
use in connection with his or her name or otherwise assume, use, or advertise any title or description tending to convey the impression that he or she is a public accountant registered under this Act, or that he or she is otherwise authorised to provide public accountancy services in Singapore.[11/2006]
(1A) A public accountant —(a)
whose registration is suspended under Part 5, 5A or 6,[Act 24 of 2025 wef 06/05/2026]
(b)
[Deleted by Act 24 of 2025 wef 06/05/2026]
must not —
(c)
practise as a public accountant during the period of his or her suspension;
(d)
hold himself or herself out, in respect of the period for which he or she is suspended, to be a public accountant; or
(e)
advertise any title or description tending to convey the impression that he or she is, in respect of the period for which he or she is suspended, a public accountant registered under this Act, or that he or she is authorised to provide public accountancy services in Singapore.[Act 32 of 2022 wef 01/07/2023]
(2) Subject to subsection (4), a body corporate which is not approved as an accounting corporation under this Act must not —(a)
provide public accountancy services in Singapore;
(b)
advertise or hold itself out or describe itself in any way to be an accounting corporation or to be authorised to provide public accountancy services in Singapore; or
(c)
use in connection with its name, or with the name under which it carries on business, the words “Public Accounting Corporation”, or any abbreviation or derivative thereof, or use at the end of such name the acronym “PAC”, or any combination of such acronym, words, abbreviation or derivative.[11/2006]
(2A) An accounting corporation that is suspended from providing public accountancy services under Part 5A or 6, must not —(a)
provide public accountancy services in Singapore during the period of its suspension;
(b)
advertise or hold itself out or describe itself in any way, in respect of the period for which it is suspended, to be an accounting corporation or to be authorised to provide public accountancy services in Singapore; or
(c)
use in connection with its name or with the name under which it carries on business, in respect of the period for which it is suspended —(i)
the words “Public Accounting Corporation” or any abbreviation or derivative of those words;
(ii)
the acronym “PAC” at the end of its name; or
(iii)
any combination of the following:(A)
the words mentioned in sub‑paragraph (i);
(B)
any abbreviation or derivative of the words mentioned in sub‑paragraph (i);
(C)
the acronym mentioned in sub‑paragraph (ii).[Act 32 of 2022 wef 01/07/2023]
(3) A partnership or any other unincorporated body which is not approved as an accounting firm under this Act must not —(a)
provide public accountancy services in Singapore; or
(b)
advertise or hold itself out or describe itself in any way to be an accounting firm or to be authorised to provide public accountancy services in Singapore.
(3A) An accounting firm that is suspended from providing public accountancy services under Part 5A or 6, must not —(a)
provide public accountancy services in Singapore during the period of its suspension; or
(b)
advertise or hold itself out or describe itself in any way, in respect of the period for which it is suspended, to be an accounting firm or to be authorised to provide public accountancy services in Singapore.[Act 32 of 2022 wef 01/07/2023]
(4) A limited liability partnership which is not approved as an accounting LLP under this Act must not —(a)
provide public accountancy services in Singapore; or
(b)
advertise or hold itself out or describe itself in any way to be an accounting LLP or to be authorised to provide public accountancy services in Singapore.[11/2006]
(4A) An accounting LLP that is suspended from providing public accountancy services under Part 5A or 6, must not —(a)
provide public accountancy services in Singapore during the period of its suspension; or
(b)
advertise or hold itself out or describe itself in any way, in respect of the period for which it is suspended, to be an accounting LLP or to be authorised to provide public accountancy services in Singapore.[Act 32 of 2022 wef 01/07/2023]
(5) The Authority may exempt any person from all or any of the provisions of subsection (1), (1A), (2), (2A), (3), (3A), (4) or (4A).[11/2006]
[Act 32 of 2022 wef 01/07/2023]
(6) Any person who contravenes subsection (1), (1A), (2), (2A), (3), (3A), (4) or (4A) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a second or subsequent conviction, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.[11/2006]
[Act 32 of 2022 wef 01/07/2023]
Subsequent suspension orders
Open ↗56A.—(1) Where the Oversight Committee has made a suspension order (X) against a public accountant, an accounting corporation, an accounting firm or an accounting LLP, the period of suspension ordered under any suspension order made against that public accountant, accounting corporation, accounting firm or accounting LLP that is subsequent to X must not, together with the period of suspension ordered under X, exceed a period of 2 years in aggregate.
(2) In this section, “suspension order” means —(a)
in relation to a public accountant, an order of the Oversight Committee to —(i)
suspend the registration of a public accountant under Part 5, 5A or 6; and[Act 24 of 2025 wef 06/05/2026]
(ii)
[Deleted by Act 24 of 2025 wef 06/05/2026]
(b)
in relation to an accounting corporation, accounting firm or accounting LLP, an order of the Oversight Committee to suspend the accounting corporation, accounting firm or accounting LLP from providing public accounting services under Part 5A or 6.
(3) For the purposes of this section —(a)
in relation to a suspension order made against a public accountant, a suspension order is subsequent to X if —(i)
the suspension order was made after X but before the period of suspension ordered under X had expired; and
(ii)
where 2 or more suspension orders were made after X, each such suspension order was made before the period of suspension ordered under the suspension order preceding it had expired; and
(b)
in relation to a suspension order made against an accounting corporation, accounting firm or accounting LLP, a suspension order is subsequent to X if —(i)
the suspension order was made after X but before the period of suspension ordered under X had expired; and
(ii)
where 2 or more suspension orders were made after X, each such suspension order was made before the period of suspension ordered under the suspension order preceding it had expired.[Act 32 of 2022 wef 01/07/2023]
Remuneration for services rendered
Open ↗57.—(1) Subject to this Act, a person is not entitled to recover any expenses or remuneration for or in respect of any public accountancy services rendered or provided unless the person rendering or providing such services is —(a)
a public accountant;
(b)
an accounting corporation;
(c)
an accounting firm; or
(d)
an accounting LLP.[11/2006]
(2) Subsection (1) does not apply to —(a)
the Auditor-General or any public officer authorised by him or her; or
(b)
any public officer or any officer of any statutory authority authorised by the Minister in the exercise of their powers or in the performance of their official duties.
(3) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a second or subsequent conviction, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
Fraudulent practices in relation to registration
Open ↗58. Any person who —(a)
procures or attempts to procure —(i)
approval as an accounting corporation, accounting firm or accounting LLP under this Act; or
(ii)
registration or a certificate of registration as a public accountant under this Act,
by knowingly making or producing or causing to be made any false or fraudulent declaration, certificate, application or representation, whether in writing or otherwise;
(b)
wilfully makes or causes to be made any falsification in the Register of Public Accountants, the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships;
(c)
forges, alters or counterfeits any certificate of registration as a public accountant issued under this Act;
(d)
uses any forged, altered or counterfeit certificate of registration as a public accountant under this Act knowing the certificate to have been forged, altered or counterfeited; or
(e)
personates or falsely represents himself or herself to be a public accountant or buys, sells or fraudulently obtains a certificate of registration as a public accountant issued under this Act,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.
[11/2006]
Restrictions on employing disqualified persons
Open ↗59.—(1) A public accountant must not in connection with his or her practice as such, and an accounting corporation, accounting firm or accounting LLP must not in connection with its business of providing public accountancy services, without the consent of the Oversight Committee, employ or remunerate any person who to his or her or its knowledge —(a)
is an undischarged bankrupt;
(b)
has had his or her registration as a public accountant suspended or cancelled under Part 5, 5A or 6; or[Act 32 of 2022 wef 01/07/2023]
(c)
has been convicted of an offence by a court of law and sentenced to imprisonment for a term of not less than 12 months or to a fine of not less than $5,000.[11/2006]
(2) On application made by any person, the Oversight Committee may make an order directing that, as from the date to be specified in the order, a public accountant must not in connection with his or her practice as such, or an accounting corporation, accounting firm or accounting LLP must not in connection with its provision of public accountancy services, (as the case may be) employ or remunerate any person, the subject of the application, who —(a)
has been a party to any act or default of a public accountant in respect of which a complaint has been or might properly have been made against that public accountant under the provisions of this Act; or
(b)
has so conducted himself or herself while employed by a public accountant that, had he or she been a public accountant, his or her conduct might have formed the subject of a complaint under the provisions of this Act against him or her.[11/2006]
(3) Every application under subsection (2) must be served on the person in respect of whom it is made and on his or her employer or previous employer if his or her employer or previous employer is a public accountant, an accounting corporation, an accounting firm or an accounting LLP, at least 10 days before the application is to be heard.[11/2006]
(4) Every order made under subsection (2) must be filed in a file kept for this purpose by the Registrar and the file may be inspected by any public accountant, accounting corporation, accounting firm or accounting LLP without fee.[11/2006]
(5) Disciplinary proceedings may be taken against any public accountant, accounting corporation, accounting firm or accounting LLP who or which contravenes subsection (1) or fails to comply with an order made under subsection (2).[11/2006]
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
