Dates and legislative identity
The Accountants (Accounting Corporations, Accounting Firms and Accounting LLPs) (Amendment) Rules 2015 were made on 21 December 2015, gazetted on 31 December and commenced on 3 January 2016. They amend the principal Rules R 5. These are the changes in the original three-page instrument; the listed fees are historical figures in that instrument.
Nine prescribed document categories
New rule 3A enables the Registrar, on payment of the prescribed fee under section 12B(1), to supply or certify a copy or extract of a filed document relating to changes of particulars, approval, or revocation of approval. Each subject applies separately to an accounting corporation, accounting firm and accounting LLP: three subjects across three entity types, making nine categories.
Copy and certification fee table
New First Schedule items 6–8 charge S$11 per document for a copy or extract without attachments and S$26 including attachments. Certification is S$2 per page or part of a page manually, or S$1 per page or part electronically. Supply and certification are separately described items; the rules do not state that a supply price includes certification.
Constitution requirements and annual statement
Replacement rule 6 requires an accounting corporation’s constitution to provide for the matters in the Third Schedule. The Third Schedule heading changes from memorandum and articles of association to constitution. Second Schedule paragraph 5 is replaced with a statement whether the constitution has or has not been amended during the previous year, with the inapplicable choice deleted. The amendment does not reproduce every Third Schedule substantive requirement.
Effect of the rule 7 notice
Replacement rule 7(2) says a notice under rule 7(1) takes effect as a resignation notice within Companies Act section 205AA(1) or 205AB(1), as applicable. The PDF does not reproduce rule 7(1) or the complete resignation procedure, so this change concerns the statutory effect of that specified notice, rather than a standalone filing walkthrough.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗