Decision and unquantified costs
The Public Accountants Board made the order on 24 June 2003. S Joseph Roman was required to pay a S$5,000 penalty and all costs and expenses incidental to the inquiry to the Board. There is no numerical costs amount or statement of the conduct in the notice.
Scanned publication record
Notice 1867 under the Accountants Act, Chapter 2, was first published on 28 July 2003 at 5 pm, with an 1 August 2003 page header and Registrar Ong Beng Kim’s signature. These details were read from the rendered scan, not inferred from the neighbouring accountant’s notice.
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.
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