- (b) hold himself out to be a public accountant; or
- (c) use in connection with his name or otherwise assume, use, or advertise any title or description tending to convey the impression that he is a public accountant registered under this Act, or that he is otherwise authorised to provide public accountancy services in Singapore.
(2) A body corporate which is not approved as an accounting corporation under this Act shall 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.
(3) A partnership or any other unincorporated body which is not approved as an accounting firm under this Act shall 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.
(4) The Authority may exempt any person from all or any of the provisions of subsection (1), (2) or (3).
(5) Any person who contravenes subsection (1), (2) or (3) 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.
Remuneration for services rendered
57.—(1) Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy
