s 2 Interpretation
2.—(1) In this Act, unless the context otherwise requires —“Authority” means the Accounting and Corporate Regulatory Authority established under section 3; “Chairperson” means the Chairperson of the Authority appointed under section 5(1)(a) and includes any temporary Chairperson of the Authority; “chartered accountant” means a person registered or deemed to be registered as a Chartered Accountant of Singapore under Part 6B;[Act 36 of 2022 wef 01/04/2023] “Chief Executive” means the Chief Executive of the Authority, and includes any individual acting in that capacity; “debenture” includes debenture stock; “Deputy Chairperson” means any person who is appointed under section 5(3)(a) to be the Deputy Chairperson of the Authority; “member” means a member of the Authority; “public accountant” means a person who is registered or deemed to be registered in accordance with the Accountants Act 2004 as a public accountant;[Act 36 of 2022 wef 01/04/2023] “Public Accountants Board” means the Public Accountants Board established under section 3 of the Accountants Act (Cap. 2, 2001 Revised Edition) repealed by the Accountants Act 2004; “Registry of Companies and Businesses” means the Government department known as the Registry of Companies and Businesses; “securities”, in relation to a company, includes shares, debentures, bonds and other securities of the company, whether or not constituting a charge on the assets of the company; “shares” includes stocks.[5/2018; 44/2018] (2) A reference in this Act to a written law specified in the Second Schedule or Fifth Schedule includes a part of a written law specified in that Schedule.[44/2018] [Act 28 of 2019 wef 01/04/2026] (3) To avoid doubt, a reference to “company” in the definition of “securities” in subsection (1), and in section 7(2)(b), includes a VCC as defined in the Variable Capital Companies Act 2018.[44/2018]