Fee and commencement
For reconsideration of a practice-review outcome, the fee is S$200 per hour subject to a S$2,000 cap, effective from 15 December 2022. The direction refers to the First Schedule to the public-accountant rules. The cap means the stated reconsideration charge does not increase without limit as review hours grow.
When the fee is waived
The Registrar confirms waiver if PAOC overturns the original fail practice-review outcome to a pass at the end of reconsideration. The source does not promise a waiver merely because the accountant requests reconsideration or the committee changes an order in some other way.
Separate ordinary review fee caps and the old direction
The direction distinguishes ordinary Practice Monitoring Programme fee caps, in the Fifth Schedule since 1 December 2017, from reconsideration fees in the First Schedule. It revokes Practice Direction 4 of 2014, which previously addressed both topics. Issued on 9 December 2022, it announced the later 15 December fee commencement.
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 ↗