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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION OF ACT

Part III REGISTRATION OF PUBLIC ACCOUNTANTS

Part IV ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs

Part V PRACTICE MONITORING PROGRAMME

Part VI DISCIPLINARY PROCEEDINGS

Part VII MISCELLANEOUS

Part VIII SAVINGS AND TRANSITIONAL PROVISIONS

THE SCHEDULE Constitution and Proceedings of Oversight Committee

Legislative Source Key

Legislative History

 
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On 18/06/2013, you requested for the version in force on 18/06/2013 incorporating all amendments published on or before 18/06/2013. The closest version currently available is that of 01/04/2013.
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Reviewer to submit report
37.
—(1)  A reviewer who carries out a practice review under this Part shall submit a report to the Practice Monitoring Sub-committee at the conclusion of the practice review and at any other stage thereof as may be required by the Practice Monitoring Sub-committee.
(2)  Where after the conclusion of a practice review the Practice Monitoring Sub-committee, having had regard to any report submitted by the reviewer, is of the opinion that the public accountant concerned has failed to observe, maintain or apply the prescribed professional standards, methods, procedures or other requirements, the Practice Monitoring Sub-committee shall make a report thereof to the Oversight Committee.