s 2 Interpretation
2. In this Act, unless the context otherwise requires —“accounting standard” means —(a) an accounting standard made or formulated by the Committee under Part 3; or[Act 36 of 2022 wef 01/04/2023] (b) an accounting standard for statutory bodies established by the Accountant-General under Part 4; [Deleted by Act 36 of 2022 wef 01/04/2023] “Authority” means the Accounting and Corporate Regulatory Authority established under the Accounting and Corporate Regulatory Authority Act 2004;[Act 36 of 2022 wef 01/04/2023] “Chairperson” means the Chairperson of the Committee, and includes any temporary Chairperson of the Committee if so appointed;[Act 36 of 2022 wef 01/04/2023] “Committee” means the Accounting Standards Committee appointed under section 4(1);[Act 36 of 2022 wef 01/04/2023] “company” means any company incorporated under the Companies Act 1967 or any corresponding previous written law, and includes a foreign company registered under Division 2 of Part 11 of that Act in respect of its operations in Singapore; [Deleted by Act 36 of 2022 wef 01/04/2023] “making or formulating”, in relation to any accounting standard, includes amending and revoking the accounting standard; “member”, in relation to the Committee, means a member of the Committee and includes the Chairperson of the Committee;[Act 36 of 2022 wef 01/04/2023] “Minister” means the Minister charged with the responsibility for finance; “statutory body” means a body —(a) established or constituted by or under a public Act; (b) that has a public function; and (c) whose annual report and audited financial statements are required by written law to be presented to Parliament.