# legal_provisions

document_id: aa-2004
provision_ref: s8A
chapter: PART 2 - ADMINISTRATION OF ACT
section: 8A
title: Transitional provision for contact address
content:
8A. —(1) Where an individual maintained an alternate address with the Registrar under this Act immediately before the commencement date, as from that date, the Registrar must cause — ( a ) the alternate address to be kept as the individual’s contact address in a register maintained under section 8(1), instead of as the individual’s alternate address, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date; and ( b ) the contact address to be made available for public inspection under section 8(2)( b ) as the individual’s address. (2) Where an individual did not maintain an alternate address with the Registrar under this Act immediately before the commencement date, but the individual’s residential address is kept in a register maintained under section 8(1), the Registrar must, as from that date, cause — ( a ) the individual’s residential address to be kept as the individual’s contact address in that register, in addition to being kept as the individual’s residential address, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date; and ( b ) the contact address to be made available for public inspection under section 8(2)( b ) as the individual’s address. (3) Where — ( a ) before the commencement date, the residential address of an individual practitioner of an accounting corporation, an accounting firm or an accounting LLP, a director of an accounting corporation, a partner of an accounting firm or a partner or manager of an accounting LLP (called in this subsection the individual) has been entered in a register mentioned in section 8(1) of that accounting corporation, accounting firm or accounting LLP, as the case may be; and ( b ) on the commencement date, the registers mentioned in section 8(1) of that accounting corporation, accounting firm or accounting LLP (as the case may be) do not show that the individual holds any of the positions mentioned in paragraph ( a ) in the same accounting corporation, accounting firm or accounting LLP, as the case may be, the Registrar must, as from the commencement date, cause the individual’s residential address to be excluded from public inspection of that register of that accounting corporation, accounting firm or accounting LLP (as the case may be) under section 8(2)( b ). (4) In this section — “commencement date” means the date of commencement of section 14 of the ACRA (Registry and Regulatory Enhancements) Act 2024; “individual practitioner” has the meaning given by section 38B. [Act 21 of 2024 wef 09/12/2024]


document_id: aa-2004
provision_ref: s8B
chapter: PART 2 - ADMINISTRATION OF ACT
section: 8B
title: Exclusion of residential address from public inspection if contact address is available
content:
8B. —(1) The Registrar must cause an individual’s residential address recorded in any register maintained under section 8(1) to be excluded from public inspection under section 8(2)( b ). (2) Where, pursuant to subsection (1) or (3), the individual’s residential address is excluded from public inspection under section 8(2)( b ), the Registrar may cause the residential address to cease to be excluded from such public inspection in accordance with section 8C. (3) Where, pursuant to subsection (2), the individual’s residential address has ceased to be excluded from public inspection under section 8(2)( b ), the Registrar must cause the exclusion from public inspection to resume if — ( a ) subject to section 8C(8) and the equivalent provisions in other ACRA administered Acts, the Registrar receives notice of the individual’s contact address under any ACRA administered Act; or ( b ) the Court so directs on an appeal under section 8C(7). [Act 21 of 2024 wef 09/12/2024]


document_id: aa-2004
provision_ref: s8C
chapter: PART 2 - ADMINISTRATION OF ACT
section: 8C
title: Cessation of exclusion of residential address from public inspection
content:
8C. —(1) For the purposes of section 8B(2), the grounds for causing an individual’s residential address to cease to be excluded from public inspection under section 8(2)( b ) are either that — ( a ) communications sent by the Registrar under this Act, or any officer of the Authority under any ACRA administered Act, to the individual at his or her contact address and requiring a response within a specified period remain unanswered; or ( b ) there is evidence to show that service of any document under this Act or under any ACRA administered Act at the individual’s contact address is not effective to bring it to the notice of the individual. (2) Before causing the individual’s residential address to cease to be excluded from public inspection pursuant to section 8B(2), the Registrar must give a notice under subsection (3) to — ( a ) the individual; and ( b ) every accounting LLP or accounting corporation in respect of which the individual’s residential address had been recorded in any register maintained under section 8(1). (3) The notice mentioned in subsection (2) must — ( a ) state the grounds under subsection (1) on which the Registrar intends to cease the exclusion of the individual’s residential address; and ( b ) specify the period within which representations may be made to the Registrar. (4) The Registrar must consider the representations (if any) given in response to the notice mentioned in subsection (2) and received within the period specified by the Registrar under subsection (3)( b ). (5) If the Registrar decides to cause the individual’s residential address to cease being excluded from public inspection, the Registrar must before doing so give notice of the decision to — ( a ) the individual; and ( b ) every accounting LLP or accounting corporation in respect of which the individual’s residential address had been recorded in any register maintained under section 8(1). (6) A notice to the individual under subsection (2) or (5) must be sent to the individual’s residential address unless it appears to the Registrar that service at that address may be ineffective to bring it to the individual’s notice, in which case it may be sent to any other last known address of that individual. (7) Any person aggrieved by the decision of the Registrar under section 8B(2) may, within 30 days after the date of receiving the notice under subsection (5), appeal to the Court which may confirm or reverse the Registrar’s decision and make any directions in the matter. (8) The individual is not allowed to provide a contact address within 3 years after the Registrar causes the individual’s residential address to cease to be excluded from public inspection under section 8(2)( b ) pursuant to section 8B(2), unless the Registrar is satisfied that there is good cause for allowing the individual to do so in a particular case. (9) Subject to subsection (8), where notice of a change in the individual’s contact address is lodged under any ACRA administered Act, the Registrar must replace the individual’s contact address in each register maintained under section 8(1) with the new contact address. [Act 21 of 2024 wef 09/12/2024]


document_id: aa-2004
provision_ref: s9
chapter: PART 2 - ADMINISTRATION OF ACT
section: 9
title: Certificate of Registrar
content:
9. Where any question arises as to whether or not — ( a ) an individual is or was a public accountant registered under this Act; ( b ) a company is or was an accounting corporation approved under this Act; ( c ) a firm is or was an accounting firm approved under this Act; ( d ) a limited liability partnership is or was an accounting LLP approved under this Act; or ( e ) an entry in any register kept under this Act is accurate or correct, a certificate issued by the Registrar addressing such question is admissible as evidence in any proceedings and is prima facie evidence of the facts stated in the certificate. [11/2006]


document_id: aa-2004
provision_ref: s10
chapter: PART 3 - REGISTRATION OF PUBLIC ACCOUNTANTS
section: 10
title: Qualifications for registration
content:
10. —(1) Any individual who — ( a ) has attained 21 years of age; and ( b ) satisfies the prescribed requirements relating to — (i) qualifications; (ii) practical experience; and (iii) membership in any professional accountancy body or organisation, is entitled, on payment of the prescribed fee, to be registered as a public accountant under this Part. (2) The Authority may, after consultation with the Oversight Committee and subject to such conditions as it thinks fit, exempt any individual from any of the prescribed requirements referred to in subsection (1)( b ).


document_id: aa-2004
provision_ref: s11
chapter: PART 3 - REGISTRATION OF PUBLIC ACCOUNTANTS
section: 11
title: Application for registration
content:
11. —(1) Any individual who desires to be registered as a public accountant under this Part may make an application to the Oversight Committee in such form or manner as the Oversight Committee may require. (2) An application for registration under subsection (1) on or after the date of commencement of section 15 of the ACRA (Registry and Regulatory Enhancements) Act 2024 must contain the following particulars of the applicant: ( a ) full name; ( b ) identification; ( c ) nationality; ( d ) residential address and contact address. [35/2014] [Act 21 of 2024 wef 09/12/2024] (3) An application under subsection (1) must be accompanied by — ( a ) the prescribed fee; and ( b ) a declaration by the applicant verifying any information contained in or relating to the application. (4) The Oversight Committee may require an applicant for registration to undergo such interviews as the Oversight Committee may determine. (5) The Oversight Committee may refuse to register any applicant who — ( a ) in the opinion of the Oversight Committee — (i) is not of good reputation or character; (ii) is engaged in any business or occupation that is inconsistent with the integrity of a public accountant; or (iii) is otherwise unfit to practise as a public accountant; or ( b ) has had his or her registration, licence or approval to practise as a public accountant in any other country withdrawn, suspended, cancelled or revoked. (6) Where the Oversight Committee refuses to register an applicant, it must by written notice inform the applicant of its refusal. (7) Any person who is aggrieved by any refusal of the Oversight Committee under subsection (5) may, within 30 days of the notice given under subsection (6), appeal to the Minister whose decision is final. (8) In the case of an applicant who applies for registration before 3 January 2016 and is registered as a public accountant after 3 January 2016, the address stated in his or her application to the Oversight Committee is treated as his or her residential address in the Register of Public Accountants, until a notification of any change to his or her residential address is received under section 14(1). [35/2014] (9) In the case of a public accountant registered before 3 January 2016, the address as recorded in the Register of Public Accountants is treated as his or her residential address in that Register, until a notification of any change to the public accountant’s residential address is received by the Registrar under section 14(1). [35/2014]


document_id: aa-2004
provision_ref: s12
chapter: PART 3 - REGISTRATION OF PUBLIC ACCOUNTANTS
section: 12
title: Certificate of registration and record in Register of Public Accountants
content:
12. —(1) Upon an individual being registered as a public accountant under this Part, the Registrar must — ( a ) issue to the individual a certificate of registration; and ( b ) record his or her name and relevant particulars in the Register of Public Accountants. (2) A certificate of registration must be issued in such form or manner as the Oversight Committee may determine. (3) Subject to the provisions of this Act, every such certificate of registration is in force from the date of its issue or renewal to 31 December of the year in respect of which the certificate is issued or renewed.


document_id: aa-2004
provision_ref: s12A
chapter: PART 3 - REGISTRATION OF PUBLIC ACCOUNTANTS
section: 12A
title: Electronic transaction system
content:
12A. —(1) The Registrar may — ( a ) require or permit any person to carry out any transaction with the Registrar under this Act; and ( b ) issue any approval, certificate, notice, determination or other document pursuant or connected to a transaction referred to in paragraph ( a ), using the electronic transaction system established under Part 6A of the Accounting and Corporate Regulatory Authority Act 2004. [18/2014] (2) In this section, “transaction”, in relation to the Registrar, means — ( a ) the filing or lodging of any document with the Registrar, or the submission, production, delivery, provision or sending of any document to the Registrar; ( b ) any making of any application, submission or request to the Registrar; ( c ) any provision of any undertaking or declaration to the Registrar; and ( d ) any extraction, retrieval or accessing of any document, record or information maintained by the Registrar. [18/2014]


document_id: aa-2004
provision_ref: s12B
chapter: PART 3 - REGISTRATION OF PUBLIC ACCOUNTANTS
section: 12B
title: Request for copy of filed documents
content:
12B. —(1) A person may, upon payment of such fee as may be prescribed, require a copy of or an extract from any document, as may be prescribed, which is filed with the Registrar, to be given or certified by the Registrar. [35/2014] [Act 21 of 2024 wef 09/12/2024] (2) Any copy or extract given under subsection (1) which is certified to be a true copy or extract by the Registrar is, in any proceedings, admissible in evidence as of equal validity with the original document. [35/2014] (3) Subsection (1) does not apply to any document prescribed as an excluded document for the purposes of this subsection. [Act 21 of 2024 wef 09/12/2024] (4) Where a document is submitted on or after the date of commencement of section 16 of the ACRA (Registry and Regulatory Enhancements) Act 2024 using a form on the electronic transaction system, the reference to a document in subsection (1) excludes the following entries in the form: ( a ) a means of notification provided by a person for the purposes of section 28A(1)( b ) of the Accounting and Corporate Regulatory Authority Act 2004; ( b ) an individual’s date of birth obtained under this Act or section 28(1A) of the Accounting and Corporate Regulatory Authority Act 2004; ( c ) any other prescribed information. [Act 21 of 2024 wef 09/12/2024] (5) Where — ( a ) a document is filed or lodged with the Registrar or the Oversight Committee under this Act by submitting a form on the electronic transaction system on or after the date of commencement of section 16 of the ACRA (Registry and Regulatory Enhancements) Act 2024; and ( b ) an individual’s residential address is entered in that form, the Registrar must cause the individual’s residential address to be excluded from every copy or extract of that document given or certified by the Registrar under subsection (1). [Act 21 of 2024 wef 09/12/2024] 12C. [ Deleted by Act 21 of 2024 wef 09/12/2024 ]


document_id: aa-2004
provision_ref: s13
chapter: PART 3 - REGISTRATION OF PUBLIC ACCOUNTANTS
section: 13
title: Renewal of registration
content:
13. —(1) Unless the Oversight Committee or the Registrar allows otherwise, a public accountant who desires to renew his or her certificate of registration upon its expiry must, at least one month before the date of the expiry, submit his or her application for the renewal to the Oversight Committee in such form or manner as the Oversight Committee may require. (2) An application under subsection (1) must be accompanied by — ( a ) the prescribed fee; and ( b ) a declaration by the applicant verifying any information contained in or relating to the application. (3) Unless the Oversight Committee determines otherwise, a public accountant is not entitled to have his or her certificate of registration renewed if he or she has failed — ( a ) to comply with the prescribed requirements relating to continuing professional education; ( b ) to comply with any order made under section 38(1) or (2)( b ); or [Act 32 of 2022 wef 01/07/2023] ( c ) to satisfy any other requirement that the Oversight Committee thinks relevant.


document_id: aa-2004
provision_ref: s14
chapter: PART 3 - REGISTRATION OF PUBLIC ACCOUNTANTS
section: 14
title: Duty to report change in particulars
content:
14. —(1) Every public accountant must, whenever there is any change in his or her name, residential address, contact address or any other of his or her relevant particulars as recorded in the Register of Public Accountants, notify the Registrar of such change within 30 days thereof in such manner as the Oversight Committee may require. [35/2014] [Act 21 of 2024 wef 09/12/2024] (2) Any person who, without reasonable excuse, fails to comply with subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000. (3) Where the public accountant has changed his or her residential address and has made a report of the change under section 10 of the National Registration Act 1965, the public accountant is to be taken to have informed the Registrar of the change of residential address in compliance with subsection (1). [35/2014]


document_id: aa-2004
provision_ref: s15
chapter: PART 3 - REGISTRATION OF PUBLIC ACCOUNTANTS
section: 15
title: Removal from Register of Public Accountants
content:
15. —(1) The Registrar must remove from the Register of Public Accountants the name and relevant particulars of any public accountant — ( a ) who has died; ( b ) who has become unfit to practise as a public accountant by reason of any physical or mental condition; ( c ) who has been adjudged a bankrupt; ( d ) who, without reasonable excuse, has failed to renew his or her certificate of registration after one month from the date of the expiry of the certificate of registration; ( e ) whose registration has been cancelled under the provisions of Part 5, 5A or 6; or [Act 32 of 2022 wef 01/07/2023] ( f ) who has applied to the Oversight Committee for his or her registration to be cancelled and whose application has been granted by the Oversight Committee. (2) Subject to subsection (3), any individual whose name has been removed from the Register under subsection (1)( d ) may, if he or she desires to be reinstated in the Register, apply to the Registrar for reinstatement within 21 days of his or her being informed by the Registrar of the removal of his or her name from the Register, and the Registrar must, upon payment of the prescribed fee by the applicant, reinstate the applicant to the Register. (3) The Registrar must not remove the name and relevant particulars of a public accountant from the Register of Public Accountants under subsection (1)( d ) and the Oversight Committee must not grant an application by a public accountant to cancel his or her registration under subsection (1)( f ), if the Registrar or Oversight Committee (as the case may be) has received any complaint or information against the public accountant under Part 6, or if disciplinary proceedings under that Part are pending against the public accountant. (4) The Oversight Committee may also cancel the registration of a public accountant and order the removal of his or her name and relevant particulars from the Register of Public Accountants if it is satisfied that — ( a ) the public accountant has obtained his or her registration by fraud or misrepresentation; ( b ) the public accountant has made any arrangement with his or her creditors; ( c ) the public accountant no longer satisfies any of the requirements prescribed under section 10(1)( b ) by virtue of which he or she was registered under this Part; ( d ) for any reason, the public accountant has been censured by any professional accountancy body or organisation of which he or she is a member or with which he or she is registered, or has had his or her membership or registration with the body or organisation terminated or suspended; or ( e ) the public accountant is no longer in a position to discharge the duties of a public accountant effectively. (5) The Oversight Committee must, before exercising its powers under subsection (4), notify the public accountant concerned of its intention to take such action and must give the public accountant an opportunity to submit reasons, within such period as the Oversight Committee may determine, as to why his or her registration should not be cancelled. (6) Any public accountant who is aggrieved by an order under subsection (4) may, within 30 days after being notified of the order, appeal to the Minister whose decision is final.


document_id: aa-2004
provision_ref: s16
chapter: PART 3 - REGISTRATION OF PUBLIC ACCOUNTANTS
section: 16
title: Publication of list of public accountants
content:
16. The Registrar may, from time to time, prepare and publish in such form or manner as the Oversight Committee may determine a list of the names and particulars of all public accountants.


document_id: aa-2004
provision_ref: s17
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 17
title: Approval of accounting corporations
content:
17. —(1) A public accountant who wishes to have a company or proposed company approved as an accounting corporation may apply to the Oversight Committee for approval of — ( a ) the company as an accounting corporation; and ( b ) the name or proposed name of the accounting corporation. (2) An application under subsection (1) must be made in accordance with the prescribed requirements and must be accompanied by the prescribed fee. (3) Subject to subsection (4) and any other provisions of this Act, the Oversight Committee may, on receiving an application made under this section, approve the company or proposed company concerned as an accounting corporation if and only if — ( a ) one of the primary objects of the company or proposed company is to provide public accountancy services; ( b ) the share capital of the company or proposed company that is paid up or to be paid up is at least $50,000 or any other sum that may be prescribed; ( c ) the articles of association of the company or proposed company provide that — (i) at least two-thirds, or any other proportion that may be prescribed, of the directors (including the chairperson) must be public accountants, or — (A) if the company or proposed company has only one director, that that director must be a public accountant; or (B) if the company or proposed company has only 2 directors, that one of those directors must be a public accountant; (ii) at least two‑thirds, or any other proportion that may be prescribed, of the voting shares of the company or proposed company must be owned by corporate practitioners; and (iii) only individuals may own any shares of the company or proposed company; ( d ) the business of the company or proposed company, so far as it relates to the provision of public accountancy services in Singapore, will be under the control and management of one or more directors of the company who are public accountants ordinarily resident in Singapore; and ( e ) the company or proposed company is or will be covered by professional indemnity insurance in accordance with section 28 and the prescribed requirements. [11/2006] (4) If the Oversight Committee grants its approval for a proposed company to be an accounting corporation, the approval is not to take effect until the company is formed and registered under the Companies Act 1967.


document_id: aa-2004
provision_ref: s18
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 18
title: Approval of accounting firms
content:
18. —(1) A public accountant who wishes to have a firm or proposed firm approved as an accounting firm may apply to the Oversight Committee for approval of — ( a ) the firm as an accounting firm; and ( b ) the name or proposed name of the accounting firm. (2) An application under subsection (1) must be made in accordance with the prescribed requirements and must be accompanied by the prescribed fee. (3) The Oversight Committee may, on receiving an application made under this section, approve the firm or proposed firm concerned as an accounting firm if and only if — ( a ) one of the primary objects of the firm or proposed firm is to provide public accountancy services; ( b ) at least two-thirds, or any other proportion that may be prescribed, of the partners are public accountants, or if the partnership has only 2 partners, one of those partners is a public accountant; and ( c ) the business of the partnership, so far as it relates to the supply of public accountancy services in Singapore, will be under the control and management of one or more partners who are public accountants ordinarily resident in Singapore. [11/2006]


document_id: aa-2004
provision_ref: s18A
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 18A
title: Approval of accounting LLPs
content:
18A. —(1) A public accountant who wishes to have a limited liability partnership or proposed limited liability partnership approved as an accounting LLP may apply to the Oversight Committee for the approval of — ( a ) the limited liability partnership as an accounting LLP; and ( b ) the name or proposed name of the accounting LLP. [11/2006] (2) An application under subsection (1) must be made in accordance with the prescribed requirements and must be accompanied by the prescribed fee. [11/2006] (3) The Oversight Committee may, on receiving an application made under this section, approve the limited liability partnership or proposed limited liability partnership concerned as an accounting LLP if and only if — ( a ) one of the primary objects of the limited liability partnership or proposed limited liability partnership is to provide public accountancy services; ( b ) the capital of the limited liability partnership or proposed limited liability partnership that is paid up or to be paid up is at least $50,000 or any other sum that may be prescribed; ( c ) at least two-thirds, or any other proportion that may be prescribed, of the partners are public accountants, or if the partnership has only 2 partners, one of those partners is a public accountant; ( d ) the accounting LLP or proposed accounting LLP is or will be covered by professional indemnity insurance in accordance with section 28 and the prescribed requirements; and ( e ) the business of the accounting LLP, so far as it relates to the supply of public accountancy services in Singapore, will be under the control and management of one or more partners who are public accountants ordinarily resident in Singapore. [11/2006]


document_id: aa-2004
provision_ref: s19
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 19
title: Name of accounting corporation, accounting firm or accounting LLP
content:
19. —(1) The Oversight Committee must not approve the name or proposed name, or any proposed change in the name, of an accounting corporation, accounting firm or accounting LLP if it is of the opinion that the name or proposed name — ( a ) is undesirable; or ( b ) is a name of a kind that the Authority has directed the Oversight Committee not to accept for registration. [11/2006] (2) Despite section 27 of the Companies Act 1967, an accounting corporation which is a limited company need not have the word “Limited” or “Berhad” as part of its name and an accounting corporation which is a private company need not have the word “Private” or “Sendirian” as part of its name. (3) Every accounting corporation must have either the words “Public Accounting Corporation” as part of its name or the acronym “PAC” at the end of its name, and a person, firm or company other than an approved accounting corporation must not have such words or acronym as part of or at the end of its name, as the case may be. (4) The name of an accounting corporation, accounting firm or accounting LLP must not be changed without the prior written approval of the Oversight Committee. [11/2006] (5) Despite anything in this section, section 27 of the Companies Act 1967 or section 23 of the Limited Liability Partnerships Act 2005, where the Oversight Committee is satisfied that the name of an accounting corporation, accounting firm or accounting LLP has been approved (whether through inadvertence or otherwise and whether originally or by change of name) in contravention of subsection (1), the Oversight Committee may direct the accounting corporation, accounting firm or accounting LLP to change its name. [11/2006] (6) The accounting corporation, accounting firm or accounting LLP must comply with the direction of the Oversight Committee under subsection (5) within 6 weeks after the date of the direction or any longer period that the Oversight Committee may allow unless the direction is annulled by the Minister. [11/2006]


document_id: aa-2004
provision_ref: s20
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 20
title: Right of appeal against decision of Oversight Committee
content:
20. —(1) An applicant for approval by the Oversight Committee of — ( a ) a company or proposed company as an accounting corporation; ( b ) a firm or proposed firm as an accounting firm; ( c ) a limited liability partnership or proposed limited liability partnership as an accounting LLP; or ( d ) the name or a change in the name of an accounting corporation, accounting firm or accounting LLP, may, within 30 days after the Oversight Committee’s decision under section 17, 18, 18A or 19 (as the case may be) is communicated to the applicant, appeal to the Minister against the decision of the Oversight Committee. [11/2006] (2) An applicant making an appeal under subsection (1) must comply with the prescribed requirements relating to such an appeal. (3) On the hearing of an appeal, the Minister may — ( a ) confirm the decision of the Oversight Committee; or ( b ) direct the Oversight Committee to grant the application for approval, either unconditionally or subject to conditions specified by the Minister, and may make such order as to the payment of costs by the Authority or by the applicant as the Minister thinks fit. (4) The decision of the Minister on appeal under subsection (3) is final.


document_id: aa-2004
provision_ref: s21
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 21
title: Notification of approval and record in Register
content:
21. Where the Oversight Committee has approved a company, a firm or a limited liability partnership as an accounting corporation, an accounting firm or an accounting LLP under this Part, the Registrar must — ( a ) notify the accounting corporation, accounting firm or accounting LLP of the approval; and ( b ) record the name and relevant particulars of the accounting corporation, accounting firm or accounting LLP in the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships, as appropriate. [11/2006]


document_id: aa-2004
provision_ref: s22
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 22
title: Duty to report change in particulars
content:
22. —(1) A public accountant must notify the Registrar of any change in the name or relevant particulars, as recorded in the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships (as the case may be) of the accounting corporation, accounting firm or accounting LLP in which he or she is practising. [11/2006] (2) Any notification under subsection (1) must be given within 30 days of the change and in such manner as the Oversight Committee may require. (3) Any person who, without reasonable excuse, fails to comply with this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.


document_id: aa-2004
provision_ref: s23
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 23
title: Effect of company becoming accounting corporation
content:
23. —(1) An accounting corporation is authorised to do anything that a public accountant can do by law and is required to do all that a public accountant is required to do by law in respect of the provision of public accountancy services by that accounting corporation. [11/2006] (2) Subsection (1) does not apply to the doing of anything that can only be done by a public accountant as an individual. (3) A public accountant who provides public accountancy services as a director or an employee of an accounting corporation is subject to the same standards of professional conduct and competence in respect of such services as if he or she were personally providing the public accountancy services as a public accountant in an accounting firm. (4) The mere fact that a public accountant personally provides public accountancy services as a director or an employee of an accounting corporation shall not affect the personal liability of that public accountant at law.


document_id: aa-2004
provision_ref: s23A
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 23A
title: Effect of becoming accounting LLP
content:
23A. —(1) An accounting LLP is authorised to do anything that a public accountant can do by law and is required to do all that a public accountant is required to do by law in respect of the provision of public accountancy services by that accounting LLP. [11/2006] (2) Subsection (1) does not apply to the doing of anything that can only be done by a public accountant as an individual. [11/2006] (3) A public accountant who provides public accountancy services as a partner or an employee of an accounting LLP is subject to the same standards of professional conduct and competence in respect of such services as if he or she were personally providing the public accountancy services as a public accountant in an accounting firm. [11/2006] (4) The mere fact that a public accountant personally provides public accountancy services as a partner or an employee of an accounting LLP shall not affect the personal liability of that public accountant at law. [11/2006]


document_id: aa-2004
provision_ref: s24
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 24
title: Relationship between client and accounting corporation or accounting LLP
content:
24. An accounting corporation and an accounting LLP have the same rights and are subject to the same fiduciary, confidential and ethical requirements with respect to each client of the accounting corporation or accounting LLP (as the case may be) in respect of the provision of public accountancy services that exist at law with respect to a public accountant and his or her client. [11/2006]


document_id: aa-2004
provision_ref: s25
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 25
title: Professional misconduct
content:
25. —(1) An act or omission of a public accountant may constitute improper or dishonourable conduct in the discharge of his or her professional duty even though it is only done or occurs while the public accountant provides public accountancy services through an accounting corporation, an accounting firm or an accounting LLP. [11/2006] (2) The directors of an accounting corporation or the partners of an accounting firm or an accounting LLP who are public accountants shall be jointly liable to disciplinary proceedings under this Act if the business of the accounting corporation, accounting firm or accounting LLP is conducted in a manner which would warrant disciplinary proceedings against it and where such conduct cannot be attributed to the act or omission of any particular public accountant or public accountants. [11/2006]


document_id: aa-2004
provision_ref: s26
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 26
title:
Requirements relating to memorandum and articles of association, and annual reports, of accounting corporations

content:
26. —(1) The memorandum and articles of association of an accounting corporation must at all times comply with all the requirements specified in section 17(3)( a ) and ( c ) and the rules relating thereto. [11/2006] (2) An accounting corporation must, within 30 days after the occurrence of — ( a ) any amendment to its memorandum or articles of association; ( b ) any change in the composition of its board of directors who are public accountants; ( c ) any change in the proportion of its voting shares owned by corporate practitioners; or ( d ) any change in the number of its corporate practitioners, provide the Registrar with a true report in writing giving full particulars of the amendment or change. (3) In addition to the requirements in subsection (2), every accounting corporation must in every year, not later than a date specified by the Oversight Committee, send to the Registrar an annual report relating to the accounting corporation in such form as the Oversight Committee may require.


document_id: aa-2004
provision_ref: s27
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 27
title: Shares of accounting corporation
content:
27. —(1) Subject to the provisions of this Act, the voting shares in an accounting corporation must at all times be owned by corporate practitioners in the proportions referred to in section 17(3)( c )(ii) and must comply with the prescribed requirements. (2) The share capital of an accounting corporation which is paid up must at all times be at least a sum of $50,000 or any other sum that may be prescribed. (3) No share in an accounting corporation may be held by a person as nominee for another person and no security may be created over any share in an accounting corporation. (4) Any purchase or acquisition of a share of an accounting corporation, and any security created over any such share, in contravention of subsection (3) is null and void. (5) A public accountant whose registration is cancelled under Part 5, 5A or 6 must not — ( a ) hold any shares in any accounting corporation; or ( b ) directly or indirectly, take part or be concerned in the management or practice of any accounting corporation without the permission of the Oversight Committee, unless and until he or she is subsequently reinstated as a registered public accountant. [Act 32 of 2022 wef 01/07/2023] (6) A public accountant whose registration is suspended under Part 5, 5A or 6 must not, during the period of suspension — ( a ) exercise any voting rights attached to his or her shares in any accounting corporation; or ( b ) take part or be concerned in the management or practice of any accounting corporation without the permission of the Oversight Committee. [Act 32 of 2022 wef 01/07/2023] (7) Despite subsections (1) and (5), where any individual who is a member of an accounting corporation by virtue of being a corporate practitioner has, for any reason other than those mentioned in subsection (8), ceased to be — ( a ) a public accountant; or ( b ) a director or an employee of the accounting corporation, the Oversight Committee may, upon an application made by that individual or by the accounting corporation concerned, grant him or her a grace period of not more than 2 years to transfer his or her voting shares in the accounting corporation. (8) Despite subsection (1), where any individual who is a member of an accounting corporation by virtue of being a corporate practitioner has, by reason of death, bankruptcy or incapacity due to mental or physical disability — ( a ) ceased to be a public accountant; or ( b ) ceased to be a director or an employee of the accounting corporation, the Oversight Committee may, upon the application of the accounting corporation concerned, allow the administrator or executor of that individual’s estate, the trustee in bankruptcy or the committee of that estate (as the case may be) to hold the individual’s voting shares in the accounting corporation for a grace period. (9) The grace period mentioned in subsection (8) is a period not exceeding 2 years starting — ( a ) in the case of death, from the date the administrator or executor is appointed by the court; ( b ) in the case of bankruptcy, from the date the individual is adjudged a bankrupt; or ( c ) in the case of incapacity by reason of mental or physical disability, from the date the individual becomes incapable to act. (10) The person or persons who are allowed under subsections (7) and (8), respectively, a grace period to transfer or hold voting shares in an accounting corporation are treated as corporate practitioners for the purposes of computing the proportion of any voting shares in the accounting corporation which is required by section 17(3)( c )(ii) to be owned by corporate practitioners. (11) The person or persons who are allowed under subsections (7) and (8), respectively, a grace period to transfer or hold voting shares in an accounting corporation must not during the grace period exercise any voting rights attached to the person’s or persons’ voting shares in the accounting corporation or take part or be concerned in the management or practice of the accounting corporation.


document_id: aa-2004
provision_ref: s28
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 28
title: Professional indemnity insurance
content:
28. —(1) Every accounting corporation and every accounting LLP registered under this Act must be covered by professional indemnity insurance of at least one of the following amounts, whichever is the highest: ( a ) $1 million; ( b ) a sum equal to the total of $500,000 for every corporate practitioner in the accounting corporation or accounting LLP; ( c ) where applicable, a sum equal to two and a half times the gross income of the accounting corporation or accounting LLP in the last completed financial year of the accounting corporation or accounting LLP subject to a maximum sum of $50 million. [11/2006] (2) The Authority may, by rules, vary the amount of coverage under a professional indemnity insurance required by subsection (1).


document_id: aa-2004
provision_ref: s29
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 29
title: Management of accounting corporation
content:
29. —(1) Only members of an accounting corporation may be appointed as directors of the accounting corporation. (2) The business of an accounting corporation, so far as it relates to the provision of public accountancy services, must be under the control and management of one or more directors who are public accountants. (3) Where, for any reason, the office of director required to be held by a public accountant under section 17(3)( c )(i) is vacated, the accounting corporation must, as soon as practicable but no later than one month after the date of vacation of office, appoint another public accountant to fill the vacancy. (4) The directors of an accounting corporation must ensure that every invoice or official correspondence of the accounting corporation bears the statement that it is incorporated with limited liability.


document_id: aa-2004
provision_ref: s30
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 30
title: Application of Companies Act 1967 and other written laws to accounting corporations
content:
30. —(1) Nothing in this Part, with the exception of section 19(2), affects the operation of the Companies Act 1967 in relation to its application to a company that is an accounting corporation. (2) An accounting corporation is, notwithstanding that the shares in the accounting corporation are held by more than 20 members, deemed to be an exempt private company for the purposes of the Companies Act 1967. (3) An accounting corporation is not treated for the purposes of the Companies Act 1967 as a public company merely because it has more than 50 members. (4) Such provisions of any written law having effect in relation to public accountants or accounting firms as may be prescribed, have effect in relation to accounting corporations with such prescribed modifications as may be necessary or expedient; and such provisions are to be construed accordingly.


document_id: aa-2004
provision_ref: s30A
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 30A
title: Application of Limited Liability Partnerships Act 2005 and other written laws to accounting LLPs
content:
30A. —(1) Nothing in this Part affects the operation of the Limited Liability Partnerships Act 2005 in relation to its application to a limited liability partnership that is an accounting LLP. [11/2006] (2) Such provisions of any written law having effect in relation to public accountants or accounting firms as may be prescribed, have effect in relation to accounting LLPs with such prescribed modifications as may be necessary or expedient; and such provisions are to be construed accordingly. [11/2006]


document_id: aa-2004
provision_ref: s31
chapter: PART 4 - ACCOUNTING CORPORATIONS, ACCOUNTING FIRMS AND ACCOUNTING LLPs
section: 31
title:
Removal from Register of Public Accounting Corporations, Register of Public Accounting Firms or Register of Public Accounting Limited Liability Partnerships

content:
31. —(1) The Registrar must remove from the Register of Public Accounting Corporations the name and relevant particulars of any accounting corporation if — ( a ) the accounting corporation has been wound up; ( b ) the approval of the accounting corporation under this Part has been revoked under Part 5A or 6; or [Act 32 of 2022 wef 01/07/2023] ( c ) the accounting corporation has applied for its approval under this Part to be revoked. [11/2006] (2) The Registrar must remove from the Register of Public Accounting Firms the name and relevant particulars of any accounting firm if — ( a ) the accounting firm has been dissolved; ( b ) the approval of the accounting firm under this Part has been revoked under Part 5A or 6; or [Act 32 of 2022 wef 01/07/2023] ( c ) the accounting firm has applied for its approval under this Part to be revoked. (3) The Registrar must remove from the Register of Public Accounting Limited Liability Partnerships the name and relevant particulars of any accounting LLP if — ( a ) the accounting LLP has been dissolved; ( b ) the approval of the accounting LLP under this Part has been revoked under Part 5A or 6; or [Act 32 of 2022 wef 01/07/2023] ( c ) the accounting LLP has applied for its approval under this Part to be revoked. [11/2006] (4) The Oversight Committee must not grant an application by an accounting corporation, an accounting firm or an accounting LLP for the revocation of its approval under subsection (1)( c ), (2)( c ) or (3)( c ) (as the case may be) if — ( a ) it has received any complaint or information under Part 6 against the accounting corporation, accounting firm or accounting LLP or any public accountant practising therein; ( b ) disciplinary proceedings under Part 6 are pending against the accounting corporation, accounting firm or accounting LLP or any public accountant practising therein; or ( c ) the conduct of business of the accounting corporation, accounting firm or accounting LLP is the subject of an inquiry or investigation by a Complaints Committee or a Disciplinary Committee under Part 6. [11/2006] (5) The Oversight Committee may also revoke its approval of an accounting corporation or an accounting firm and order the removal of its name and relevant particulars from the appropriate Register if it is satisfied that — ( a ) the approval of the accounting corporation, accounting firm or accounting LLP under this Part has been obtained by fraud or misrepresentation; ( b ) the accounting corporation, the sole proprietor or any partner of the accounting firm, or any partner of the accounting LLP (as the case may be) has made an arrangement with its or his or her creditors; ( c ) the accounting corporation, accounting firm or accounting LLP has ceased to provide public accountancy services in Singapore; or ( d ) the accounting corporation, accounting firm or accounting LLP is no longer in a position to provide public accountancy services effectively. [11/2006] (6) The Oversight Committee must, before exercising its powers under subsection (5), notify the accounting corporation, accounting firm or accounting LLP concerned of its intention to take such action and must give the accounting corporation, accounting firm or accounting LLP an opportunity to submit reasons, within such period as the Oversight Committee may determine, as to why its approval under this Part should not be revoked. [11/2006] (7) Any person who is aggrieved by an order under subsection (5) may, within 30 days of being notified of the order, appeal to the Minister whose decision is final.


document_id: aa-2004
provision_ref: s32
chapter: PART 5 - PRACTICE MONITORING PROGRAMME
section: 32
title: Interpretation of this Part
content:
32. In this Part — [ Deleted by Act 32 of 2022 wef 01/07/2023 ] “Oversight Committee’s professional standards assessment framework” means the assessment framework of the Oversight Committee to determine the extent of a public accountant’s compliance with the professional standards; [Act 32 of 2022 wef 01/07/2023] “practice monitoring programme” means a programme to determine whether a public accountant has complied with the professional standards when providing public accountancy services; [Act 32 of 2022 wef 01/07/2023] “Practice Monitoring Sub-committee” means the Practice Monitoring Sub‑committee appointed under section 34; “practice review” means a study, an appraisal, or a review carried out under a practice monitoring programme in respect of one or more aspects of the public accountancy services that are provided by a public accountant; [Act 32 of 2022 wef 01/07/2023] [ Deleted by Act 32 of 2022 wef 01/07/2023 ] “practice reviewer” means any individual who is appointed by the Oversight Committee under section 35 to carry out a practice review; [Act 32 of 2022 wef 01/07/2023] “professional standards”, in relation to the provision of public accountancy services, means the standards, methods, procedures and other requirements that are prescribed by the Authority or Oversight Committee to be applied by a public accountant, an accounting corporation, an accounting firm and an accounting LLP when providing public accountancy services. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s33
chapter: PART 5 - PRACTICE MONITORING PROGRAMME
section: 33
title: Practice monitoring programme for public accountants
content:
33. —(1) The Oversight Committee may require, as a condition for a public accountant to be allowed to remain in practice, that the public accountant should undergo, at such periods as the Oversight Committee may determine, a practice monitoring programme under this Part. [Act 32 of 2022 wef 01/07/2023] (2) A public accountant undergoing a practice monitoring programme must pay any fee prescribed in connection with the administration of the practice monitoring programme. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s34
chapter: PART 5 - PRACTICE MONITORING PROGRAMME
section: 34
title: Appointment of Practice Monitoring Sub-committee
content:
34. —(1) The Oversight Committee may, with the approval of the Authority, appoint a Practice Monitoring Sub‑committee to assist the Oversight Committee in designing and implementing the practice monitoring programmes for the purposes of this Part. (2) The Oversight Committee must designate one of the members of the Practice Monitoring Sub‑committee to be its chairperson. (3) The term of office of a member of the Practice Monitoring Sub‑committee is to be determined by the Oversight Committee. (4) Subject to this Part and to any general or special direction of the Authority or the Oversight Committee, the Practice Monitoring Sub‑committee may regulate its own procedure and business.


document_id: aa-2004
provision_ref: s35
chapter: PART 5 - PRACTICE MONITORING PROGRAMME
section: 35
title: Appointment of practice reviewers
content:
35. The Oversight Committee may appoint any employee of the Authority or any other suitably qualified individual as a practice reviewer to carry out any practice review under this Part. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s36
chapter: PART 5 - PRACTICE MONITORING PROGRAMME
section: 36
title: Practice reviews
content:
36. —(1) A practice reviewer must carry out a practice review in accordance with — ( a ) the relevant provisions of this Part; ( b ) the practice and procedure as may be determined by the Oversight Committee; and ( c ) such instructions as may be issued by the Authority or the Oversight Committee. [Act 32 of 2022 wef 01/07/2023] (2) The following provisions apply in respect of any practice review under this Part: ( a ) any public accountant under review must, if required by the practice reviewer — (i) produce to the practice reviewer or afford the practice reviewer access to, any record or document specified by the practice reviewer or any record or other document which is of a class or description so specified and which is in the public accountant’s possession or under the public accountant’s control being in either case a record or other document which the practice reviewer reasonably believes is or may be relevant to the practice review, within such time and at such place as the practice reviewer may reasonably require; [Act 32 of 2022 wef 01/07/2023] (ii) give to the practice reviewer such explanation or further particulars in respect of anything produced in compliance with a requirement under sub-paragraph (i) as the practice reviewer shall specify; and [Act 32 of 2022 wef 01/07/2023] (iii) give to the practice reviewer all assistance in connection with the practice review which the public accountant is reasonably able to give; [Act 32 of 2022 wef 01/07/2023] ( b ) where any information or matter relevant to a practice review is recorded otherwise than in a legible form, the power of a practice reviewer to require the production of any record or other document conferred under paragraph ( a ) includes the power to require the production of a reproduction of any such information or matter or of the relevant part of it in a legible form; [Act 32 of 2022 wef 01/07/2023] ( c ) a practice reviewer may inspect, examine or make copies of or take any abstract of or extract from any record or document produced under paragraph ( a ) or ( b ); [Act 32 of 2022 wef 01/07/2023] ( d ) a practice reviewer exercising a power under this section must, if so requested by a person affected by such exercise, produce for inspection by such person such evidence of the practice reviewer’s authority as may be provided to the practice reviewer by the Oversight Committee upon the practice reviewer’s appointment as a practice reviewer. [Act 32 of 2022 wef 01/07/2023] (3) Nothing in this section compels the production by a public accountant of a record or document containing a privileged communication by or to a legal practitioner in that capacity.


document_id: aa-2004
provision_ref: s37
chapter: PART 5 - PRACTICE MONITORING PROGRAMME
section: 37
title: Practice reviewer to submit report
content:
37. —(1) A practice reviewer who carries out a practice review under this Part must submit a report to the Practice Monitoring Sub‑committee at the conclusion of the practice review and at any other stage of the practice review as may be required by the Practice Monitoring Sub‑committee. [Act 32 of 2022 wef 01/07/2023] (2) If, after considering the practice reviewer’s report under subsection (1), the Practice Monitoring Sub-committee is of the opinion that — ( a ) the public accountant’s compliance with any of the professional standards is partially satisfactory under the Oversight Committee’s professional standards assessment framework; or ( b ) the public accountant’s compliance with any of the professional standards is not satisfactory under the Oversight Committee’s professional standards assessment framework, the Practice Monitoring Sub-committee must submit a report of its opinion and recommendations to the Oversight Committee. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38
chapter: PART 5 - PRACTICE MONITORING PROGRAMME
section: 38
title:
Where compliance with professional standards by public accountant is partially satisfactory or not satisfactory

content:
38. —(1) Where the Oversight Committee, after considering the report and recommendations of the Practice Monitoring Sub‑committee under section 37(2), is satisfied that the public accountant’s compliance with any of the professional standards is partially satisfactory under the Oversight Committee’s professional standards assessment framework, the Oversight Committee may make one or more of the following orders: ( a ) an order requiring the public accountant to undergo and satisfactorily complete any remedial programme specified or approved by the Oversight Committee in relation to his or her compliance with the professional standards; ( b ) an order requiring the public accountant to take any other steps specified by the Oversight Committee to improve the public accountant’s practice in relation to his or her compliance with the professional standards; ( c ) an order requiring the public accountant to give any undertaking in relation to his or her compliance with the professional standards that the Oversight Committee thinks fit; ( d ) any other order to improve the public accountant’s compliance with the professional standards that the Oversight Committee thinks necessary or expedient. (2) Where the Oversight Committee, after considering the report and recommendations of the Practice Monitoring Sub‑committee under section 37(2), is satisfied that the public accountant’s compliance with any of the professional standards is not satisfactory under the Oversight Committee’s professional standards assessment framework, the Oversight Committee may — ( a ) make any of the following orders: (i) an order cancelling the public accountant’s registration; (ii) an order suspending the public accountant’s registration for a period not exceeding 2 years; (iii) an order refusing to renew the public accountant’s registration; ( b ) in lieu of an order in paragraph ( a )(i), (ii) or (iii), or in addition to an order in paragraph ( a )(ii), make one or more of the following orders: (i) an order restricting the public accountant’s provision of public accountancy services in the manner that the Oversight Committee thinks fit for a period not exceeding 2 years; (ii) an order requiring the public accountant to undergo and satisfactorily complete any remedial programme specified or approved by the Oversight Committee in relation to his or her compliance with the professional standards; (iii) an order requiring the public accountant to take any other steps specified by the Oversight Committee to improve the public accountant’s practice in relation to his or her compliance with the professional standards; (iv) an order requiring the public accountant to give any undertaking in relation to his or her compliance with the professional standards that the Oversight Committee thinks fit; (v) an order requiring the public accountant to send a copy of the order made under this subsection and served on him or her under subsection (8) (or any part of the second‑mentioned order determined by the Oversight Committee), to each person to whom the public accountant provided public accountancy services in respect of which the Oversight Committee is satisfied that the public accountant’s compliance with the professional standards is not satisfactory; (vi) any other order to improve the public accountant’s compliance with the professional standards that the Oversight Committee thinks necessary or expedient. (3) Where the Oversight Committee has made an order under subsection (1), the Oversight Committee may, having regard to any change in circumstances or for other good reason — ( a ) revoke the order and make any one or more different orders under subsection (1); or ( b ) vary the order and make any one or more different orders under subsection (1) in addition to that order. (4) Where the Oversight Committee has made an order under subsection (2)( b ), the Oversight Committee may, having regard to any change in circumstances or for other good reason — ( a ) revoke the order and make any one or more different orders under subsection (2)( b ); or ( b ) vary the order and make any one or more different orders under subsection (2)( b ) in addition to that order. (5) Where the Oversight Committee is satisfied that a public accountant has breached any order made under subsection (1), the Oversight Committee may make any of the following orders: ( a ) an order cancelling the public accountant’s registration; ( b ) an order suspending the public accountant’s registration for a period not exceeding 2 years; ( c ) an order refusing to renew the public accountant’s registration. (6) Where the Oversight Committee is satisfied that a public accountant has breached any order made under subsection (2)( b ), the Oversight Committee may make any of the following orders: ( a ) an order cancelling the public accountant’s registration; ( b ) an order suspending the public accountant’s registration for a period not exceeding 2 years; ( c ) an order refusing to renew the public accountant’s registration. (7) Where the Oversight Committee makes an order to suspend the public accountant’s registration under subsection (5)( b ) or (6)( b ), the Oversight Committee may — ( a ) in the case of an order under subsection (5)( b ) — also make one or more orders under subsection (1); or ( b ) in the case of an order under subsection (6)( b ) — also make one or more orders under subsection (2)( b ). (8) The Registrar must serve a copy of every order made under subsection (1), (2), (3), (4), (5), (6) or (7) on the public accountant concerned. (9) The Oversight Committee may cause any order (or the part of that order determined by the Oversight Committee) that is required to be sent by a public accountant to any person under subsection (2)( b )(v) to be sent to that person if the Oversight Committee has reason to believe that the public accountant has failed to do so. (10) The Oversight Committee must not make an order under subsection (2)( a ), (5), (6) or (7) unless it has given the public accountant an opportunity to show cause against the proposed order. (11) An order of the Oversight Committee made under subsection (2)( a ), (5), (6) or (7) does not take effect until the latest of the following: ( a ) one month after the date the order has been served on the public accountant; ( b ) the date specified by the Oversight Committee in the order as the date on which the order takes effect; ( c ) where an appeal against the order is made to the General Division of the High Court under subsection (12), the date immediately after the date the appeal has been determined or withdrawn. (12) Any public accountant who is aggrieved by an order of the Oversight Committee under subsection (2)( a ), (5), (6) or (7) may appeal to the General Division of the High Court within a period of 30 days or within any further period that the General Division of the High Court may allow, after the order of the Oversight Committee has been served on the public accountant. (13) The decision of the General Division of the High Court on an appeal under subsection (12) is final. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38A
chapter: PART 5 - PRACTICE MONITORING PROGRAMME
section: 38A
title: Refusal to undergo practice monitoring programme
content:
38A. —(1) If a public accountant refuses, without reasonable excuse (the burden of proof of which lies with the public accountant), to undergo a practice monitoring programme as required by the Oversight Committee, the Oversight Committee may by order suspend the public accountant’s registration for a period not exceeding 2 years. (2) An order of the Oversight Committee made under subsection (1) does not take effect until the latest of the following: ( a ) one month after the date the order has been served on the public accountant; ( b ) the date specified by the Oversight Committee in the order as the date on which the order takes effect; ( c ) where an appeal against the order is made to the General Division of the High Court under subsection (3), the date immediately after the date the appeal has been determined or withdrawn. (3) Any public accountant who is aggrieved by an order of the Oversight Committee under subsection (1) may appeal to the General Division of the High Court within a period of 30 days or within any further period that the General Division of the High Court may allow, after the order of the Oversight Committee has been served on the public accountant. (4) The decision of the General Division of the High Court on an appeal under subsection (3) is final. (5) In this section, without limiting the expression, a public accountant refuses to undergo a practice monitoring programme if the public accountant — ( a ) expressly informs a practice reviewer, the Oversight Committee or the Authority that he or she refuses to undergo the practice monitoring programme; ( b ) refuses to permit a practice reviewer to enter, at any reasonable hours in the day for the purposes of carrying out a practice review, the registered office or business premises of the accounting corporation, accounting firm or accounting LLP in which the public accountant practises as a public accountant; ( c ) refuses to comply with a requirement of a practice reviewer made under section 36(2)( a ) or ( b ) within 14 days after the notice of the requirement has been served on him or her; ( d ) refuses to permit a practice reviewer to inspect, examine or make copies of or take any abstract of or extract from any record or document produced under section 36(2)( a ) or ( b ); or ( e ) refuses, where a written notice requiring the public accountant to undergo a practice monitoring programme has been served on him or her under section 33(1), to respond to the notice within 14 days after the date the notice has been served or any longer period that the practice reviewer, the Oversight Committee or the Authority may allow. (6) This section only applies where a public accountant is required by the Oversight Committee on or after the date of commencement of the Accountants (Amendment) Act 2022 to undergo a practice monitoring programme. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38B
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38B
title: Interpretation of this Part
content:
38B. In this Part — “accounting entity” means an accounting corporation, an accounting firm or an accounting LLP; “AML/CFT requirements” or “Anti-Money Laundering and Countering the Financing of Terrorism requirements” means the prescribed requirements relating to the detection and prevention of money laundering or the financing of terrorism by public accountants and accounting entities; “AML/CFT requirements review” means a review to determine the compliance with any AML/CFT requirements by an accounting entity and any of its individual practitioners; “entity reviewer” means any individual who is appointed by the Oversight Committee under section 38E to carry out a quality control standards review or an AML/CFT requirements review; “individual practitioner”, in relation to an accounting entity, means — ( a ) in the case of an accounting corporation or accounting LLP — a corporate practitioner; or ( b ) in the case of an accounting firm — a public accountant who is — (i) a partner or an employee of the accounting firm; and (ii) practising as a public accountant in the accounting firm; “Oversight Committee’s quality control standards assessment framework” means the assessment framework of the Oversight Committee to determine the extent of an accounting entity’s compliance with the quality control standards; “quality control standards” means the standards, methods or procedures on quality control that are prescribed by the Authority or the Oversight Committee to be applied by an accounting entity when providing public accountancy services; “quality control standards review” means a review to determine the compliance with any quality control standards by an accounting entity. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38C
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38C
title: Composition of Oversight Committee for this Part
content:
38C. —(1) For the purposes of this Part, unless the context otherwise requires, a reference to the Oversight Committee means the Oversight Committee without any of its members who are public accountants. (2) A member of the Oversight Committee who is a public accountant must not, directly or indirectly, by himself or herself or by any other person in any manner whatsoever influence or attempt to influence — ( a ) the performance of any of the functions of the Oversight Committee under this Part; or ( b ) any deliberation or decision of, or order made or to be made by, the Oversight Committee under this Part. (3) Despite anything in the First Schedule, the Authority may, where the Authority considers it necessary that the Chairperson not act as the Chairperson for the purposes of this Part or for any other reason, appoint another member of the Oversight Committee who is not a public accountant to take the place of the Chairperson for the purposes of this Part and in such a case that other member — ( a ) must act as and discharge the duties of the Chairperson for the purposes of this Part; and ( b ) has the powers of the Chairperson — (i) specified in paragraph 7 of the First Schedule in relation to any meeting of the Oversight Committee for the purposes of this Part; and (ii) to authenticate the common seal specified in paragraph 8 of the First Schedule where necessary for the purposes of this Part. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38D
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38D
title: Requirement to undergo quality control standards review or AML/CFT requirements review
content:
38D. —(1) The Oversight Committee may require, as a condition for an accounting entity to remain approved as such, that the accounting entity undergoes a quality control standards review during the periods determined by the Oversight Committee. (2) The Oversight Committee may require, as a condition for an accounting entity to remain approved as such, that — ( a ) the accounting entity undergoes an AML/CFT requirements review during the periods determined by the Oversight Committee; and ( b ) one or more individual practitioners of the accounting entity undergo an AML/CFT requirements review during the periods determined by the Oversight Committee. (3) Where an accounting entity is required by the Oversight Committee to undergo a quality control standards review under subsection (1) or an AML/CFT requirements review under subsection (2)( a ), or both, the accounting entity must — ( a ) undergo the quality control standards review or the AML/CFT requirements review, or both, as required by the Oversight Committee by written notice served on the accounting entity; and ( b ) pay any fee prescribed in connection with the administration of the quality control standards review or the AML/CFT requirements review, or both, as the case may be. (4) Where an individual practitioner is required by the Oversight Committee to undergo an AML/CFT requirements review under subsection (2)( b ) — ( a ) the individual practitioner must undergo the AML/CFT requirements review, as required by the Oversight Committee by written notice served on the individual practitioner; and ( b ) the accounting entity, in respect of which the individual practitioner undergoes the AML/CFT requirements review, must pay any fee prescribed in connection with the administration of the AML/CFT requirements review. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38E
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38E
title: Appointment of entity reviewers
content:
38E. —(1) The Oversight Committee may appoint any employee of the Authority, or any other individual who is suitably qualified, as an entity reviewer to carry out a quality control standards review or an AML/CFT requirements review, or both. (2) An entity reviewer must carry out a quality control standards review or an AML/CFT requirements review, or both, in accordance with — ( a ) the practice and procedures of conducting a quality control standards review or an AML/CFT requirements review determined by the Oversight Committee; and ( b ) any instructions issued by the Authority or the Oversight Committee. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38F
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38F
title: Duties and powers of entity reviewers
content:
38F. —(1) The following provisions apply where an accounting entity is undergoing a quality control standards review or an AML/CFT requirements review: ( a ) the accounting entity must, if required by the entity reviewer — (i) produce to the entity reviewer or give the entity reviewer access to, within the time and at the place reasonably required by the entity reviewer, any record or document, or class or description of records or documents, which is in the possession or under the control of the accounting entity and which the entity reviewer reasonably believes is or may be relevant to the review; (ii) give to the entity reviewer any explanation or further particulars in respect of any record or document produced under sub‑paragraph (i) if required by the entity reviewer; and (iii) give to the entity reviewer all assistance in connection with the quality control standards review or the AML/CFT requirements review which the accounting entity is reasonably able to give; ( b ) where any information or matter relevant to the quality control standards review or the AML/CFT requirements review is recorded otherwise than in a legible form, the power of an entity reviewer to require the production of any record or document conferred under paragraph ( a ) includes the power to require the production of a reproduction of any such information or matter or of the relevant part of it in a legible form; ( c ) an entity reviewer may inspect, examine or make copies of or take any abstract of or extract from any record or document produced under paragraph ( a ) or ( b ); ( d ) an entity reviewer exercising a power under this section must, if so requested by the accounting entity, produce for inspection by the accounting entity, evidence of the entity reviewer’s appointment by the Oversight Committee as an entity reviewer. (2) Where an individual practitioner of an accounting entity is undergoing an AML/CFT requirements review, subsection (1) applies to the individual practitioner as if a reference to an accounting entity in that subsection were a reference to the individual practitioner. (3) Nothing in this section compels the production by an accounting entity or its individual practitioner of a record or document containing a privileged communication by or to a legal practitioner in that capacity. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38G
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38G
title: Submission of report to Registrar, etc.
content:
38G. —(1) An entity reviewer who carries out a quality control standards review or an AML/CFT requirements review must submit — ( a ) a report to the Registrar at the conclusion of the quality control standards review or the AML/CFT requirements review; and ( b ) any interim report that the Registrar may require. (2) The Registrar must submit a report to the Oversight Committee if — ( a ) following a quality control standards review and after considering the entity reviewer’s report submitted under subsection (1), the Registrar is of the opinion that — (i) the accounting entity’s compliance with any of the quality control standards is partially satisfactory under the Oversight Committee’s quality control standards assessment framework; or (ii) the accounting entity’s compliance with any of the quality control standards is not satisfactory under the Oversight Committee’s quality control standards assessment framework; or ( b ) following an AML/CFT requirements review and after considering the entity reviewer’s report submitted under subsection (1), the Registrar is of the opinion that the accounting entity or any of its individual practitioners has breached any of the AML/CFT requirements. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38H
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38H
title:
Where compliance by accounting entity with quality control standards is partially satisfactory or not satisfactory

content:
38H. —(1) Where the Oversight Committee, after considering the Registrar’s report submitted under section 38G(2)( a ), is satisfied that the accounting entity’s compliance with any of the quality control standards is partially satisfactory under the Oversight Committee’s quality control standards assessment framework, the Oversight Committee may make one or more of the following orders: ( a ) an order requiring the accounting entity to undergo and satisfactorily complete any remedial programme specified or approved by the Oversight Committee in relation to the accounting entity’s compliance with the quality control standards; ( b ) an order requiring the accounting entity to take any other steps specified by the Oversight Committee to improve the accounting entity’s compliance with the quality control standards; ( c ) an order requiring the accounting entity to give any undertaking in relation to its compliance with the quality control standards that the Oversight Committee thinks fit; ( d ) any other order to improve the accounting entity’s compliance with the quality control standards that the Oversight Committee thinks necessary or expedient. (2) Where the Oversight Committee, after considering the Registrar’s report submitted under section 38G(2)( a ), is satisfied that the accounting entity’s compliance with any of the quality control standards is not satisfactory under the Oversight Committee’s quality control standards assessment framework, the Oversight Committee may — ( a ) make any of the following orders: (i) an order revoking the approval granted to the accounting entity as an accounting entity under Part 4; (ii) an order suspending the accounting entity from providing public accountancy services for a period not exceeding 2 years; ( b ) in lieu of an order in paragraph ( a )(i) or (ii), or in addition to an order in paragraph ( a )(ii), make one or more of the following orders: (i) an order restricting the provision of public accountancy services by the accounting entity in the manner that the Oversight Committee thinks fit for a period not exceeding 2 years; (ii) an order imposing on the accounting entity a penalty not exceeding the lower of the following: (A) $250,000; (B) 5% of the accounting entity’s audit turnover during the period of 12 months ending on the last day of its financial year immediately before the start of the quality control standards review; (iii) an order requiring the accounting entity to undergo and satisfactorily complete any remedial programme specified or approved by the Oversight Committee in relation to the accounting entity’s compliance with the quality control standards; (iv) an order requiring the accounting entity to take any other steps specified by the Oversight Committee to improve the accounting entity’s compliance with the quality control standards; (v) an order requiring the accounting entity to give any undertaking in relation to its compliance with the quality control standards that the Oversight Committee thinks fit; (vi) any other order to improve the accounting entity’s compliance with the quality control standards that the Oversight Committee thinks necessary or expedient. (3) Where the Oversight Committee has made an order under subsection (1), the Oversight Committee may, having regard to any change in circumstances or for other good reason — ( a ) revoke the order and make any one or more different orders under subsection (1); or ( b ) vary the order and make any one or more different orders under subsection (1) in addition to that order. (4) Where the Oversight Committee has made an order under subsection (2)( b ), the Oversight Committee may, having regard to any change in circumstances or for other good reason — ( a ) revoke the order and make any one or more different orders under subsection (2)( b ); or ( b ) vary the order and make any one or more different orders under subsection (2)( b ) in addition to that order. (5) Where the Oversight Committee is satisfied that an accounting entity has breached any order made under subsection (1), the Oversight Committee may make any of the following orders: ( a ) an order revoking the approval granted to the accounting entity as an accounting entity under Part 4; ( b ) an order suspending the accounting entity from providing public accountancy services for a period not exceeding 2 years; ( c ) an order imposing on the accounting entity a penalty not exceeding the lower of the following: (i) $250,000; (ii) 5% of the accounting entity’s audit turnover during the period of 12 months ending on the last day of its financial year immediately before the start of the quality control standards review. (6) Where the Oversight Committee is satisfied that an accounting entity has breached any order made under subsection (2)( b )(i), (iii), (iv), (v) or (vi) (where the order was not made together with an order under subsection (2)( b )(ii)), the Oversight Committee may make any of the following orders: ( a ) an order revoking the approval granted to the accounting entity as an accounting entity under Part 4; ( b ) an order suspending the accounting entity from providing public accountancy services for a period not exceeding 2 years; ( c ) an order imposing on the accounting entity a penalty not exceeding the lower of the following: (i) $250,000; (ii) 5% of the accounting entity’s audit turnover during the period of 12 months ending on the last day of its financial year immediately before the start of the quality control standards review. (7) Where the Oversight Committee is satisfied that an accounting entity has breached any order made under subsection (2)( b )(i), (iii), (iv), (v) or (vi) (where the order was made together with an order under subsection (2)( b )(ii)), the Oversight Committee may make any of the following orders: ( a ) an order revoking the approval granted to the accounting entity as an accounting entity under Part 4; ( b ) an order suspending the accounting entity from providing public accountancy services for a period not exceeding 2 years. (8) Where the Oversight Committee makes an order to suspend the accounting entity from providing public accountancy services under subsection (5)( b ), (6)( b ) or (7)( b ), the Oversight Committee may — ( a ) in the case of an order under subsection (5)( b ) — also make one or more of the following orders: (i) an order imposing on the accounting entity a penalty not exceeding the lower of the following: (A) $250,000; (B) 5% of the accounting entity’s audit turnover during the period of 12 months ending on the last day of its financial year immediately before the start of the quality control standards review; (ii) one or more orders under subsection (1); ( b ) in the case of an order under subsection (6)( b ) — also make one or more orders under subsection (2)( b ); or ( c ) in the case of an order under subsection (7)( b ) — also make one or more orders under subsection (2)( b )(i), (iii), (iv), (v) or (vi). (9) Any penalty imposed by an order made under this section is recoverable as a debt due to the Authority from the accounting entity. (10) Without affecting subsection (9), where an accounting entity is ordered to pay a penalty under this section but fails to pay the penalty by the date the order takes effect under subsection (13), the Oversight Committee may, if it thinks fit, make an order to — ( a ) revoke the approval granted to the accounting entity as an accounting entity under Part 4; or ( b ) suspend the accounting entity from providing public accountancy services for a period not exceeding 12 months. (11) The Registrar must serve a copy of every order made under subsection (1), (2), (3), (4), (5), (6), (7), (8) or (10) on the accounting entity concerned. (12) The Oversight Committee must not make an order under this section to — ( a ) revoke the approval granted to an accounting entity as an accounting entity under Part 4; ( b ) suspend an accounting entity from providing public accountancy services (including any order under subsection (8)( a ), ( b ) or ( c )); or ( c ) impose on an accounting entity a penalty, unless the Oversight Committee has given the accounting entity an opportunity to show cause against the proposed order. (13) An order made by the Oversight Committee under this section to — ( a ) revoke the approval granted to an accounting entity as an accounting entity under Part 4; ( b ) suspend an accounting entity from providing public accountancy services (including any order under subsection (8)( a ), ( b ) or ( c )); or ( c ) impose on an accounting entity a penalty, does not take effect until the latest of the following: ( d ) one month after the date the order has been served on the accounting entity; ( e ) the date specified by the Oversight Committee in the order as the date on which the order takes effect; ( f ) where an appeal against the order is made to the General Division of the High Court under subsection (14), the date immediately after the date the appeal has been determined or withdrawn. (14) Any accounting entity that is aggrieved by an order of the Oversight Committee under this section to — ( a ) revoke the approval granted to the accounting entity as an accounting entity under Part 4; ( b ) suspend the accounting entity from providing public accountancy services (including any order under subsection (8)( a ), ( b ) or ( c )); or ( c ) impose on the accounting entity a penalty, may appeal to the General Division of the High Court within a period of 30 days or within any further period that the General Division of the High Court may allow, after the order of the Oversight Committee has been served on the accounting entity. (15) The decision of the General Division of the High Court on an appeal under subsection (14) is final. (16) In this section, “audit turnover” means the gross revenue derived by an accounting entity from the audit and reporting on financial statements. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38I
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38I
title: Non-compliance by accounting entity with AML/CFT requirements
content:
38I. —(1) Where the Oversight Committee, after considering the Registrar’s report submitted under section 38G(2)( b ), is satisfied that the accounting entity has not complied with any of the AML/CFT requirements, the Oversight Committee may — ( a ) make any of the following orders: (i) an order revoking the approval granted to the accounting entity as an accounting entity under Part 4; (ii) an order suspending the accounting entity from providing public accountancy services for a period not exceeding 12 months; ( b ) in lieu of an order in paragraph ( a )(i) or (ii), or in addition to an order in paragraph ( a )(ii), make one or more of the following orders: (i) an order restricting the provision of public accountancy services by the accounting entity in the manner that the Oversight Committee thinks fit for a period not exceeding 12 months; (ii) an order imposing on the accounting entity a penalty not exceeding $25,000 for each breach of the AML/CFT requirements; (iii) an order censuring the accounting entity. (2) Where the Oversight Committee has made an order under subsection (1)( b ), the Oversight Committee may, having regard to any change in circumstances or for other good reason — ( a ) revoke the order and make any one or more different orders under subsection (1)( b ); or ( b ) vary the order and make any one or more different orders under subsection (1)( b ) in addition to that order. (3) Where the Oversight Committee is satisfied that an accounting entity has breached an order made under subsection (1)( b )(i), the Oversight Committee may make any of the following orders: ( a ) an order revoking the approval granted to the accounting entity as an accounting entity under Part 4; ( b ) an order suspending the accounting entity from providing public accountancy services for a period not exceeding 12 months. (4) Where the Oversight Committee makes an order to suspend the accounting entity from providing public accountancy services under subsection (3)( b ), the Oversight Committee may also make one or more orders under subsection (1)( b )(i) or (iii). (5) Any penalty imposed by an order made under this section is recoverable as a debt due to the Authority from the accounting entity. (6) Without affecting subsection (5), where an accounting entity is ordered to pay a penalty under this section but fails to pay the penalty by the date the order takes effect under subsection (9), the Oversight Committee may, if it thinks fit, make an order to — ( a ) revoke the approval granted to the accounting entity as an accounting entity under Part 4; or ( b ) suspend the accounting entity from providing public accountancy services for a period not exceeding 12 months. (7) The Registrar must serve a copy of every order made under subsection (1), (2), (3), (4) or (6) on the accounting entity concerned. (8) The Oversight Committee must not make an order under this section to — ( a ) revoke the approval granted to an accounting entity as an accounting entity under Part 4; ( b ) suspend an accounting entity from providing public accountancy services (including any order under subsection (4)); or ( c ) impose on an accounting entity a penalty, unless the Oversight Committee has given the accounting entity an opportunity to show cause against the proposed order. (9) An order made by the Oversight Committee under this section to — ( a ) revoke the approval granted to an accounting entity as an accounting entity under Part 4; ( b ) suspend an accounting entity from providing public accountancy services (including any order under subsection (4)); or ( c ) impose on an accounting entity a penalty, does not take effect until the latest of the following: ( d ) one month after the date the order has been served on the accounting entity; ( e ) the date specified by the Oversight Committee in the order as the date on which the order takes effect; ( f ) where an appeal against the order is made to the General Division of the High Court under subsection (10), the date immediately after the date the appeal has been determined or withdrawn. (10) Any accounting entity that is aggrieved by an order of the Oversight Committee under this section to — ( a ) revoke the approval granted to the accounting entity as an accounting entity under Part 4; ( b ) suspend the accounting entity from providing public accountancy services (including any order under subsection (4)); or ( c ) impose on the accounting entity a penalty, may appeal to the General Division of the High Court within a period of 30 days or within any further period that the General Division of the High Court may allow, after the order of the Oversight Committee has been served on the accounting entity. (11) The decision of the General Division of the High Court on an appeal under subsection (10) is final. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38J
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38J
title: Non-compliance by individual practitioner of accounting entity with AML/CFT requirements
content:
38J. —(1) Where the Oversight Committee, after considering the Registrar’s report submitted under section 38G(2)( b ), is satisfied that any individual practitioner of an accounting entity has not complied with any of the AML/CFT requirements, the Oversight Committee may — ( a ) make any of the following orders: (i) an order cancelling the individual practitioner’s registration; (ii) an order suspending the individual practitioner’s registration for a period not exceeding 12 months; ( b ) in lieu of an order in paragraph ( a )(i) or (ii), or in addition to an order in paragraph ( a )(ii), make one or more of the following orders: (i) an order restricting the provision of public accountancy services by the individual practitioner in the manner that the Oversight Committee thinks fit for a period not exceeding 12 months; (ii) an order imposing on the individual practitioner a penalty not exceeding $10,000 for each breach of the AML/CFT requirements; (iii) an order censuring the individual practitioner. (2) Where the Oversight Committee has made an order under subsection (1)( b ), the Oversight Committee may, having regard to any change in circumstances or for other good reason — ( a ) revoke the order and make any one or more different orders under subsection (1)( b ); or ( b ) vary the order and make any one or more different orders under subsection (1)( b ) in addition to that order. (3) Where the Oversight Committee is satisfied that the individual practitioner has breached an order made under subsection (1)( b )(i), the Oversight Committee may make any of the following orders: ( a ) an order cancelling the individual practitioner’s registration; ( b ) an order suspending the individual practitioner’s registration for a period not exceeding 12 months. (4) Where the Oversight Committee makes an order to suspend the individual practitioner’s registration under subsection (3)( b ), the Oversight Committee may also make one or more orders under subsection (1)( b )(i) or (iii). (5) Any penalty imposed by an order made under this section is recoverable as a debt due to the Authority from the individual practitioner. (6) Without affecting subsection (5), where an individual practitioner is ordered to pay a penalty under this section but fails to pay the penalty by the date the order takes effect under subsection (9), the Oversight Committee may, if it thinks fit, make an order to — ( a ) cancel the individual practitioner’s registration; or ( b ) suspend the individual practitioner’s registration for a period not exceeding 12 months. (7) The Registrar must serve a copy of every order made under subsection (1), (2), (3), (4) or (6) on the individual practitioner concerned. (8) The Oversight Committee must not make an order under this section to — ( a ) cancel an individual practitioner’s registration; ( b ) suspend an individual practitioner’s registration (including any order under subsection (4)); or ( c ) impose on an individual practitioner a penalty, unless the Oversight Committee has given the individual practitioner an opportunity to show cause against the proposed order. (9) An order made by the Oversight Committee under this section to — ( a ) cancel an individual practitioner’s registration; ( b ) suspend an individual practitioner’s registration (including any order under subsection (4)); or ( c ) impose on an individual practitioner a penalty, does not take effect until the latest of the following: ( d ) one month after the date the order has been served on the individual practitioner; ( e ) the date specified by the Oversight Committee in the order as the date on which the order takes effect; ( f ) where an appeal against the order is made to the General Division of the High Court under subsection (10), the date immediately after the date the appeal has been determined or withdrawn. (10) Any individual practitioner who is aggrieved by an order of the Oversight Committee under this section to — ( a ) cancel the individual practitioner’s registration; ( b ) suspend the individual practitioner’s registration (including any order under subsection (4)); or ( c ) impose on the individual practitioner a penalty, may appeal to the General Division of the High Court within a period of 30 days or within any further period that the General Division of the High Court may allow, after the order of the Oversight Committee has been served on the individual practitioner. (11) The decision of the General Division of the High Court on an appeal under subsection (10) is final. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s38K
chapter: PART 5A - REVIEW OF COMPLIANCE WITH QUALITY CONTROL
section: 38K
title: Refusal to undergo quality control standards review or AML/CFT requirements review
content:
38K. —(1) If an accounting entity refuses, without reasonable excuse (the burden of proof of which lies with the accounting entity), to undergo a quality control standards review or an AML/CFT requirements review as required by the Oversight Committee, the Oversight Committee may by order suspend the accounting entity from providing public accountancy services for a period not exceeding 2 years. (2) If — ( a ) an individual practitioner of an accounting entity refuses to undergo an AML/CFT requirements review; and ( b ) it is proved that his or her refusal was with the consent or connivance or was attributable to any neglect on the part of the accounting entity, the individual practitioner’s refusal is to be treated as a refusal by the accounting entity to undergo an AML/CFT requirements review under subsection (1). (3) An order of the Oversight Committee under subsection (1) does not take effect until the latest of the following: ( a ) one month after the date the order has been served on the accounting entity; ( b ) the date specified by the Oversight Committee in the order as the date on which the order takes effect; ( c ) where an appeal against the order is made to the General Division of the High Court under subsection (4), the date immediately after the date the appeal has been determined or withdrawn. (4) Any accounting entity that is aggrieved by an order of the Oversight Committee under subsection (1) may appeal to the General Division of the High Court within a period of 30 days or within any further period that the General Division of the High Court may allow, after the order of the Oversight Committee has been served on the accounting entity. (5) The decision of the General Division of the High Court on an appeal under subsection (4) is final. (6) In this section, without limiting the expression, an accounting entity refuses to undergo a quality control standards review or an AML/CFT requirements review if the accounting entity — ( a ) expressly informs an entity reviewer, the Oversight Committee or the Authority that the accounting entity refuses to undergo the quality control standards review or the AML/CFT requirements review; ( b ) refuses to permit an entity reviewer to enter, at any reasonable hours in the day for the purposes of carrying out the quality control standards review or the AML/CFT requirements review, its registered office or business premises; ( c ) refuses to comply with a requirement of an entity reviewer made under section 38F(1)( a ) or ( b ) within 14 days after the notice of the requirement has been served on the accounting entity; ( d ) refuses to permit an entity reviewer to inspect, examine or make copies of or take any abstract of or extract from any record or document produced under section 38F(1)( a ) or ( b ); or ( e ) refuses, where a written notice requiring the accounting entity to undergo the quality control standards review or the AML/CFT requirements review has been served on the accounting entity under section 38D(3)( a ), to respond to the notice within 14 days after the date the notice has been served or any longer period that the entity reviewer, the Oversight Committee or the Authority may allow. (7) In this section, without limiting the expression, an individual practitioner of an accounting entity refuses to undergo an AML/CFT requirements review if the individual practitioner — ( a ) expressly informs an entity reviewer, the Oversight Committee or the Authority that the individual practitioner refuses to undergo the AML/CFT requirements review; ( b ) refuses to permit an entity reviewer to enter, at any reasonable hours in the day for the purposes of carrying out the AML/CFT requirements review on the individual practitioner, the registered office or business premises of the accounting entity in which the individual practitioner practises as a public accountant; ( c ) refuses to comply with a requirement of an entity reviewer made under section 38F(1)( a ) or ( b ) (as applied by section 38F(2)) within 14 days after the notice has been served on the individual practitioner; ( d ) refuses to permit an entity reviewer to inspect, examine or make copies of or take any abstract of or extract from any record or document produced under section 38F(1)( a ) or ( b ) (as applied by section 38F(2)); or ( e ) refuses, where a written notice requiring the individual practitioner to undergo the AML/CFT requirements review has been served on him or her under section 38D(4)( a ), to respond to the notice within 14 days after the date the notice has been served or any longer period that the entity reviewer, the Oversight Committee or the Authority may allow. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s39
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 39
title: Appointment of Complaints and Disciplinary Panel
content:
39. —(1) For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Committee must appoint a panel, to be known as the Complaints and Disciplinary Panel, consisting of such number of public accountants and lay persons as the Oversight Committee thinks fit. (2) A member of the Complaints and Disciplinary Panel is appointed for a term of 2 years and is eligible for re‑appointment. (3) The Registrar is the Chairperson of the Complaints and Disciplinary Panel. (4) The Oversight Committee may at any time remove from office any member of the Complaints and Disciplinary Panel or fill any vacancy in its membership.


document_id: aa-2004
provision_ref: s40
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 40
title:
Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs

content:
40. —(1) Any complaint concerning — ( a ) any improper or dishonourable conduct on the part of a public accountant in the discharge of his or her professional duty; or ( b ) any improper act or conduct on the part of a public accountant, an accounting corporation, an accounting firm or an accounting LLP, must be made to the Oversight Committee in writing and must be supported by such statutory declaration as the Oversight Committee may require, except that no statutory declaration is required if the complaint or information is made or given by any public officer or officer of the Authority. [11/2006] (2) The Oversight Committee may require any person making a complaint to deposit with it a reasonable sum not exceeding $1,000 to cover the costs and expenses that may necessarily be incurred by the Oversight Committee in dealing with the complaint. (3) Where the complaint is dismissed under section 41(6) or is otherwise found to be frivolous or vexatious following a review or inquiry under this Part, the sum so deposited or such part of the sum as the Oversight Committee may determine is to be applied for the payment of those costs and expenses; otherwise the sum so deposited must be returned to the person making the complaint. (4) Any person who makes a complaint to the Oversight Committee under this Part which the person knows to be false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.


document_id: aa-2004
provision_ref: s41
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 41
title: Review of complaint
content:
41. —(1) Subject to subsection (2), the Oversight Committee must, upon receiving any complaint under section 40, refer the complaint to the Registrar for review. (2) The Oversight Committee may also, on its own motion, refer any information concerning any improper or dishonourable act or conduct of a public accountant, an accounting corporation, an accounting firm or an accounting LLP to the Registrar for review. [11/2006] (3) The Oversight Committee need not refer any complaint or information to the Registrar for review where the complaint or information relates to any matter set out in section 15(1) or (4) or 31(1), (2) or (5), and in such a case, the Oversight Committee may take such action as it thinks fit under that section. (4) The Registrar — ( a ) must review the complaint or information referred to him or her for the purpose of determining if there are sufficient merits in the complaint or information to warrant the institution of disciplinary proceedings under this Part against the public accountant, accounting corporation, accounting firm or accounting LLP concerned; and ( b ) may, for the purpose of conducting such review, enlist the assistance of any public accountant or lay person on the Complaints and Disciplinary Panel. [11/2006] (5) In reviewing any complaint or information under this section, the Registrar may require the complainant (if any) or the public accountant, accounting corporation, accounting firm or accounting LLP concerned to answer any question or to provide any document or information that the Registrar considers relevant for the purpose of the review. [11/2006] (6) If the complainant refuses or fails, without reasonable excuse, to provide any document or information as may be required by the Registrar under subsection (5), the Registrar may dismiss the complaint. (7) If any public accountant, accounting corporation, accounting firm or accounting LLP refuses or fails, without reasonable excuse, to provide any document or information as may be required by the Registrar under subsection (5), the public accountant, accounting corporation or accounting firm (as the case may be) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000. [11/2006] (8) On the completion of a review under this section, the Registrar must — ( a ) dismiss the complaint or information, if he or she finds that the complaint is frivolous, vexatious, misconceived or without merits, or that the information is unsubstantiated; ( b ) in a case where the complaint or information relates to the conviction (whether in Singapore or elsewhere) of the public accountant, accounting corporation, accounting firm or accounting LLP concerned of an offence that — (i) involves fraud or dishonesty; or (ii) implies a defect in character which makes the public accountant concerned unfit for his or her profession, recommend to the Oversight Committee to refer the matter to a Disciplinary Committee for a formal inquiry; and ( c ) in any other case, recommend to the Oversight Committee to refer the matter to a Complaints Committee for inquiry. [11/2006] (9) The Oversight Committee may, upon accepting the recommendation of the Registrar under subsection (8)( b ) or ( c ) — ( a ) direct the Registrar to appoint a Complaints Committee; or ( b ) appoint a Disciplinary Committee, as appropriate, and refer the complaint or information thereto for an inquiry or a formal hearing, as the case may be.


document_id: aa-2004
provision_ref: s42
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 42
title: Power to proceed with complaint despite complainant’s withdrawal
content:
42. —(1) The Oversight Committee may direct that a complaint against a public accountant, an accounting corporation, an accounting firm or an accounting LLP be proceeded with at an inquiry of a Complaints Committee or a formal inquiry of a Disciplinary Committee even though the complainant may have withdrawn the complaint at any time before or after the appointment of the Complaints Committee or Disciplinary Committee. [11/2006] (2) Where the Oversight Committee has made a direction under subsection (1), the complaint must be proceeded with as if it had originated as information which the Oversight Committee had, on its own motion, referred to the Registrar for review under section 41(2).


document_id: aa-2004
provision_ref: s43
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 43
title: Conviction final and conclusive
content:
43. In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting LLP arising from his, her or its conviction of a criminal offence, the Registrar, the Oversight Committee, a Complaints Committee, a Disciplinary Committee and the General Division of the High Court on appeal from any order of the Oversight Committee, is to accept the conviction as final and conclusive unless — ( a ) it is subject to review or appeal that has not yet been determined; ( b ) it has been quashed or set aside; or ( c ) a pardon has been given in respect of it. [11/2006; 40/2019]


document_id: aa-2004
provision_ref: s44
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 44
title: Constitution of Complaints Committee
content:
44. —(1) A Complaints Committee consists of the following members, all of whom are to be appointed from the Complaints and Disciplinary Panel: ( a ) 3 public accountants; and ( b ) one lay person. (2) The Registrar must designate one member of the Complaints Committee who is a public accountant to be its chairperson. (3) A Complaints Committee may be appointed in connection with one or more matters or for a fixed period of time, as the Registrar thinks fit. (4) The Registrar may at any time remove the chairperson or any member of a Complaints Committee or fill any vacancy in a Complaints Committee. (5) No act done by or under the authority of a Complaints Committee is invalid in consequence of any defect that is subsequently discovered in the appointment or qualification of the chairperson or members or any of them. (6) A member of a Complaints Committee, even though he or she has ceased to be a member of the Complaints and Disciplinary Panel on the expiry of his or her term of office, continues to be a member of the Complaints Committee until such time as the Complaints Committee has completed its work.


document_id: aa-2004
provision_ref: s45
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 45
title: Proceedings of Complaints Committee
content:
45. —(1) A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure. (2) The chairperson of a Complaints Committee may at any time summon a meeting of the Complaints Committee. (3) The quorum for a meeting of the Complaints Committee is constituted by the following persons: ( a ) its chairperson; ( b ) one member who is a public accountant; and ( c ) one member who is a lay person. (4) Any resolution or decision in writing signed by the chairperson and all the members of a Complaints Committee is as valid and effectual as if it had been made or reached at a meeting of the Complaints Committee where the chairperson and all its members were present. (5) Any question arising at a meeting of the Complaints Committee is to be determined by a majority of votes and, in the case of an equality of votes, the chairperson has a casting vote. (6) Where a Complaints Committee is of the opinion that a public accountant, an accounting corporation, an accounting firm or an accounting LLP should be called upon to answer any allegation made against him, her or it, the chairperson of the Complaints Committee must serve on the public accountant, accounting corporation, accounting firm or accounting LLP — ( a ) copies of the complaint or information against him, her or it and any statutory declaration or affidavit that has been made in support of the complaint or information; and ( b ) a notice inviting the public accountant, accounting corporation, accounting firm or accounting LLP, within such period (not being less than 14 days) as may be specified in the notice, to give to the Complaints Committee any written explanation he, she or it may wish to offer. [11/2006] (7) The public accountant, accounting corporation, accounting firm or accounting LLP concerned does not have the right to be heard by the Complaints Committee, whether in person or by counsel, unless the Complaints Committee in its absolute discretion otherwise allows. [11/2006] (8) A Complaints Committee must inquire into the complaint or information and complete its inquiry not later than 3 months from the date the complaint or information is referred to it. (9) Where a Complaints Committee is of the opinion that it will not be able to complete its inquiry within the period specified in subsection (8) due to the complexity of the matter or serious difficulties encountered by the Complaints Committee in conducting its inquiry, the Complaints Committee may apply in writing to the Oversight Committee for an extension of time to complete its inquiry and the Oversight Committee may grant such extension of time to the Complaints Committee as it thinks fit. (10) All information, including any book, document, paper or other records used by a Complaints Committee in the course of its deliberations, is confidential and must not be disclosed to any person including the public accountant, accounting corporation, accounting firm or accounting LLP concerned unless the Complaints Committee in its discretion decides otherwise. [11/2006] (11) The chairperson of the Complaints Committee must record its proceedings in writing and in sufficient detail to enable the Oversight Committee to follow the course of the proceedings.


document_id: aa-2004
provision_ref: s46
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 46
title: Powers of Complaints Committee
content:
46. —(1) For the purposes of any inquiry, a Complaints Committee may — ( a ) call upon or appoint any person the Complaints Committee considers necessary to assist it in its inquiry; ( b ) require any person — (i) to produce any book, document, paper or other record which may be related to or be connected with the subject matter of the inquiry for inspection by the Complaints Committee or the person appointed under paragraph ( a ) and for making copies thereof; or (ii) to give all information in relation to any such book, document, paper or other record which may be reasonably required by the Complaints Committee or the person so appointed; and ( c ) require any person to attend at a specified time and place and give evidence or produce any such book, document, paper or record. (2) Any person who, without lawful excuse, refuses or fails to comply with any requirement of the Complaints Committee under subsection (1) 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 continuing offence, to a further fine not exceeding $50 for every day or part of a day during which the offence continues after conviction. (3) Where in the course of its inquiry a Complaints Committee receives any information or evidence relating to the conduct of the public accountant, accounting corporation, accounting firm or accounting LLP concerned which may give rise to further proceedings under this Part, the Complaints Committee may, after giving notice to the public accountant, accounting corporation, accounting firm or accounting LLP concerned, decide on its own motion to inquire into that matter and report its findings to the Oversight Committee. [11/2006] (4) Where in the course of its inquiry a Complaints Committee receives any information or evidence relating to the conduct of the public accountant, accounting corporation, accounting firm or accounting LLP concerned which discloses an offence under any written law, the Complaints Committee must record that information in its report to the Oversight Committee. [11/2006] (5) The Oversight Committee may appoint a legal assessor to advise the Complaints Committee on any matter of law arising in the course of its inquiry.


document_id: aa-2004
provision_ref: s47
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 47
title: Findings of Complaints Committee
content:
47. Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee must — ( a ) if it is of the view that no further action should be taken on the complaint or information, dismiss the complaint or information and notify the Oversight Committee, the complainant (if any) and the public accountant, accounting corporation, accounting firm or accounting LLP concerned of the dismissal; ( b ) if it is of the view that the complaint or information is valid but that no formal inquiry is necessary, recommend to the Oversight Committee to do any of the following: (i) order that the public accountant, accounting corporation, accounting firm or accounting LLP concerned be issued with a letter of advice; (ii) order that the public accountant, accounting corporation, accounting firm or accounting LLP concerned be warned; (iii) make any other order that the Complaints Committee considers appropriate; and ( c ) if it is of the view that a formal inquiry is necessary, recommend to the Oversight Committee to constitute a Disciplinary Committee to hold the formal inquiry. [11/2006]


document_id: aa-2004
provision_ref: s48
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 48
title: Decision of Oversight Committee
content:
48. —(1) Upon receipt of the findings and recommendation of a Complaints Committee under section 47( b ) or ( c ), the Oversight Committee may either — ( a ) accept the recommendation and make the recommended order; ( b ) refer the matter back to the Complaints Committee for further inquiry; or ( c ) make such other order as the Oversight Committee thinks fit. (2) The Oversight Committee must notify the public accountant, accounting corporation, accounting firm or accounting LLP concerned and the person who made the complaint of the Oversight Committee’s decision. [11/2006] (3) Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved by any order of the Oversight Committee, being an order referred to in subsection (1)( c ) or section 47( b ), may, within 30 days of being notified of the determination of the Oversight Committee, appeal to the Minister whose decision is final. [11/2006] (4) The Minister may make — ( a ) an order affirming the decision of the Oversight Committee; ( b ) an order directing the Oversight Committee to constitute a Disciplinary Committee for a formal inquiry into the matter; or ( c ) such other order as he or she thinks fit. (5) Where — ( a ) the Oversight Committee accepts the recommendation of the Complaints Committee under section 47( c ); or ( b ) the Minister makes an order under subsection (4)( b ), the Oversight Committee must appoint a Disciplinary Committee to conduct the formal inquiry.


document_id: aa-2004
provision_ref: s49
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 49
title: Constitution of Disciplinary Committee
content:
49. —(1) A Disciplinary Committee consists of — ( a ) 4 public accountants; and ( b ) one lay person. (2) A Disciplinary Committee may be appointed in connection with one or more matters or for a fixed period of time, as the Oversight Committee thinks fit. (3) The chairperson or a member of a Complaints Committee which inquired into any complaint or information must not be a member of a Disciplinary Committee conducting the formal inquiry into the same complaint or information. (4) The Oversight Committee must appoint a member of a Disciplinary Committee who is a public accountant to be the chairperson of the Disciplinary Committee. (5) The Oversight Committee may at any time revoke the appointment of any Disciplinary Committee or remove any member of a Disciplinary Committee or fill any vacancy in a Disciplinary Committee. (6) No act done by or under the authority of a Disciplinary Committee is invalid in consequence of any defect that is subsequently discovered in the appointment or qualification of the members or any of them. (7) A member of a Disciplinary Committee, even though he or she has ceased to be a member of the Complaints and Disciplinary Panel on the expiry of his or her term of office, continues to be a member of the Disciplinary Committee until such time as the Disciplinary Committee has completed its work.


document_id: aa-2004
provision_ref: s50
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 50
title: Notice of formal inquiry
content:
50. —(1) Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar must serve on the public accountant, accounting corporation, accounting firm or accounting LLP concerned a written notice of the formal inquiry. [11/2006] (2) A formal inquiry must not be fixed on a date earlier than 14 days after the date of the notice of formal inquiry except with the agreement of the public accountant, accounting corporation, accounting firm or accounting LLP concerned. [11/2006] (3) On application to the Disciplinary Committee, the public accountant, accounting corporation, accounting firm or accounting LLP concerned may request postponement of the formal inquiry, and the Disciplinary Committee may grant the application and postpone the formal inquiry to such date as it may determine, or refuse the application. [11/2006]


document_id: aa-2004
provision_ref: s51
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 51
title: Procedure of Disciplinary Committee
content:
51. —(1) A Disciplinary Committee is to meet at such times and places as its chairperson may appoint. (2) All the members of a Disciplinary Committee must be personally present to constitute a quorum for a meeting of the Disciplinary Committee. (3) All members of a Disciplinary Committee present at any meeting of the Disciplinary Committee must vote on any question arising at the meeting and such question is to be determined by a majority of votes and, in the case of an equality of votes, the chairperson has a casting vote. (4) A Disciplinary Committee is not bound to act in any formal manner and is not bound by the provisions of the Evidence Act 1893 or by any other written law relating to evidence, but may inform itself on any matter in such manner as it thinks fit. (5) The Oversight Committee may appoint an advocate and solicitor for the purpose of a formal inquiry (whether to prosecute the complaint or to act as a legal advisor to the Disciplinary Committee) and pay to the advocate and solicitor, as part of the expenses of the Oversight Committee, such remuneration as the Oversight Committee may determine. (6) At the formal inquiry — ( a ) a public accountant against whom the complaint has been made may appear in person or be represented by counsel; and ( b ) the accounting corporation, accounting firm or accounting LLP against which the complaint has been made may be represented by any of its corporate practitioners or partners or be represented by counsel. [11/2006] (7) If the public accountant, accounting corporation, accounting firm or accounting LLP concerned does not appear, the Disciplinary Committee may proceed with the formal inquiry after satisfying itself that the notice mentioned in section 50 was duly served on him, her or it. [11/2006] (8) A Disciplinary Committee may, for the purposes of its formal inquiry, administer an oath or affirmation to any person giving evidence before it, and any party to the proceedings may take out subpoenas to testify or to produce documents. [42/2005] (9) The subpoenas mentioned in subsection (8) must be served and may be enforced as if they were orders to attend court or orders to produce documents issued in connection with a civil action in the General Division of the High Court. [42/2005; 40/2019] [Act 25 of 2021 wef 01/04/2022] (10) Any person giving evidence before a Disciplinary Committee is legally bound to tell the truth. (11) Persons giving evidence in a formal inquiry have the same privileges and immunities in relation to an inquiry as if it was a proceeding in a court of law. (12) The hearing of a formal inquiry is not open to the public. (13) A Disciplinary Committee must carry out its work expeditiously and may apply to the Oversight Committee for an extension of time and for directions to be given to the Disciplinary Committee if the Disciplinary Committee fails to make its finding and order within 6 months from the date of its appointment. (14) When an application for an extension of time has been made under subsection (13), the Oversight Committee may grant an extension of time for such period as it thinks fit. (15) The Oversight Committee may, where it thinks fit, require a Disciplinary Committee to consider further evidence and meet for that purpose except that the public accountant, accounting corporation, accounting firm or accounting LLP concerned must be given at least 14 days’ notice of the further meeting of the Disciplinary Committee. [11/2006] (16) The chairperson of the Disciplinary Committee must record its proceedings in writing and in sufficient detail to enable the Oversight Committee to follow the course of the proceedings. (17) In sections 172, 173, 174, 175, 177, 179, 182 and 228 of the Penal Code 1871, “public servant” is deemed to include a member of a Disciplinary Committee holding a formal inquiry, and in sections 193 and 228 of the Penal Code 1871, “judicial proceeding” is deemed to include such a formal inquiry.


document_id: aa-2004
provision_ref: s52
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 52
title: Cancellation of registration, suspension, etc., of public accountants
content:
52. —(1) If, at the conclusion of the formal inquiry, the Disciplinary Committee is satisfied that the public accountant — ( a ) has been convicted in Singapore or elsewhere of any offence involving fraud or dishonesty or moral turpitude; ( b ) has been convicted in Singapore or elsewhere of any offence implying a defect in character which makes him or her unfit for his or her profession; ( c ) has been guilty of such improper or dishonourable conduct in the discharge of his or her professional duty or such improper or dishonourable conduct which, in the opinion of the Disciplinary Committee, renders him or her unfit to be a public accountant or would bring the profession of public accountancy into disrepute; ( d ) has carried on by himself or herself or by any of his or her employees any trade, business or calling that detracts from the profession of public accountancy or is in any way incompatible with it, or is employed in any such trade, business or calling; ( e ) has, while being a director of an accounting corporation or a partner of an accounting LLP, failed to take reasonable steps to prevent the accounting corporation or accounting LLP from acting in a manner which would warrant the Oversight Committee imposing any order on the accounting corporation or accounting LLP under section 53(2); ( f ) has rendered public accountancy services as, or purporting to be — (i) a director of a company which was not an accounting corporation; or (ii) a partner of a limited liability partnership which was not an accounting LLP, when the services were rendered; ( g ) has, while being a director of an accounting corporation or partner of an accounting LLP, practised public accountancy at such a time when the accounting corporation or accounting LLP was not covered by any professional indemnity insurance or was not so covered to the extent required by section 28; or ( h ) has, while being a director of an accounting corporation, failed to comply with section 29(4), the Disciplinary Committee must report its findings to the Oversight Committee and recommend to the Oversight Committee to take any of the actions referred to in subsection (2)( a ) to ( f ). [11/2006] (2) Upon receiving the report and recommendation of the Disciplinary Committee under subsection (1), the Oversight Committee may — ( a ) by order cancel the registration of the public accountant; ( b ) by order suspend the public accountant from practice for a period not exceeding 2 years as may be specified in the order; ( c ) by order impose such conditions as are necessary to restrict the practice of the public accountant in such manner as the Oversight Committee thinks fit for a period not exceeding 2 years; ( d ) by order impose on the public accountant a penalty not exceeding $10,000; ( e ) by writing censure the public accountant; ( f ) by order require the public accountant to give such undertaking as the Oversight Committee thinks fit; or ( g ) make such other order as it thinks just and expedient in the circumstances of the case. (3) In addition to its powers under subsection (2), the Oversight Committee may order the public accountant concerned to pay to the Authority such sums as it thinks fit in respect of costs and expenses of and incidental to any proceedings against him or her under this Part and the General Division of the High Court has jurisdiction to tax such costs and any such order for costs is enforceable as if it were ordered in connection with a civil action in the General Division of the High Court. [40/2019] (4) Where a public accountant in respect of whom an order mentioned in subsection (2)( c ), ( d ) or ( f ) has been made fails to comply with any of the requirements imposed on him or her by the order or breaches any undertaking given by him or her pursuant to such order, the Oversight Committee may order — ( a ) that his or her name be removed from the Register of Public Accountants; or ( b ) that he or she be suspended from practice for such period not exceeding 12 months as may be specified in the order. (5) Where the Oversight Committee has made an order mentioned in subsection (2)( c ), the Oversight Committee may, having regard to any change in circumstances, by another order revoke the original order or revoke or vary any of the conditions imposed by the original order. (6) Where the Oversight Committee has, under subsection (5), varied the conditions imposed by an order mentioned in subsection (2)( c ), the Registrar must immediately serve on the public accountant concerned a notice of the variation. (7) Any penalty mentioned in subsection (2)( d ) is recoverable as a debt due to the Authority from the public accountant concerned. (8) A decision of the Oversight Committee under subsection (2), (3), (4) or (5) does not take effect — ( a ) until the expiry of one month from the date on which the decision has been communicated to the public accountant concerned; or ( b ) where an appeal against the decision is made to the General Division of the High Court under section 54, until the appeal has been determined or withdrawn. [40/2019] (9) [ Deleted by Act 32 of 2022 wef 01/07/2023 ] (10) For the purposes of subsection (1)( e ), a public accountant is deemed to have taken reasonable steps to prevent the doing of any act by any accounting corporation or accounting LLP if he or she satisfies the Disciplinary Committee that the act was done without his or her knowledge and that — ( a ) he or she was not in a position to influence the conduct of the accounting corporation or accounting LLP in relation to its action; or ( b ) he or she, being a director of the accounting corporation or a partner of the accounting LLP, exercised all due diligence to prevent the accounting corporation or accounting LLP from so acting. [11/2006] (11) In this section, references to acts done by an accounting corporation or an accounting LLP include references to omissions and to a series of acts or omissions to act. [11/2006]


document_id: aa-2004
provision_ref: s53
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 53
title: Revocation of approval, etc., of accounting corporations, accounting firms and accounting LLPs
content:
53. —(1) If, at the conclusion of a formal inquiry, the Disciplinary Committee is satisfied that — ( a ) an accounting corporation or any of its directors, an accounting firm or any of the partners in the accounting firm, or an accounting LLP or any of the partners in the accounting LLP, has falsified or caused to be falsified any document, or has made or caused to be made any statement which is material and which the accounting corporation, accounting firm, accounting LLP, director or partner (as the case may be) knows is false or does not believe to be true in relation to any document; ( b ) an accounting corporation, accounting firm or accounting LLP has done or omitted to do something which, if done or omitted to be done by a public accountant, would be regarded as being improper or dishonourable conduct that would bring the profession of public accountancy into disrepute; ( c ) an accounting corporation, accounting firm or accounting LLP has carried on by itself or by any of its employees any trade, business or calling that detracts from the profession of public accountancy or is in any way incompatible with it, or is employed in any such trade, business or calling; ( d ) an accounting corporation, accounting firm or accounting LLP has rendered any public accountancy services under a name other than the name approved under section 19; ( e ) an accounting corporation or accounting LLP has provided public accountancy services without being covered by professional indemnity insurance at all or to the extent required by section 28; or ( f ) an accounting corporation has contravened or failed to comply with the requirements for accounting corporations in section 26, 27 or 29 or in any of the rules, the Disciplinary Committee must report its findings to the Oversight Committee and recommend to the Oversight Committee to take any of the actions referred to in subsection (2)( a ) to ( f ). [11/2006] (2) Upon receiving the report and recommendation of the Disciplinary Committee under subsection (1), the Oversight Committee may — ( a ) by order revoke the approval granted to the accounting corporation, accounting firm or accounting LLP under Part 4; ( b ) by order suspend the accounting corporation, accounting firm or accounting LLP from providing public accountancy services for a period not exceeding 2 years as may be specified in the order; ( c ) by order impose such conditions as are necessary to restrict the provision of public accountancy services by the accounting corporation, accounting firm or accounting LLP in such manner as the Oversight Committee thinks fit for a period not exceeding 2 years; ( d ) by order impose on the accounting corporation, accounting firm or accounting LLP a penalty not exceeding $250,000; [Act 32 of 2022 wef 01/07/2023] ( e ) by writing censure the accounting corporation, accounting firm or accounting LLP; ( f ) by order require the accounting corporation, accounting firm or accounting LLP to give such undertaking as the Disciplinary Committee thinks fit; or ( g ) make any other order that it thinks just and expedient in the circumstances of the case. [11/2006] (3) In addition to its powers under subsection (2), the Oversight Committee may order the accounting corporation, accounting firm or accounting LLP concerned to pay to the Authority such sums as it thinks fit in respect of costs and expenses of and incidental to any proceedings against the accounting corporation, accounting firm or accounting LLP under this Part and the General Division of the High Court has jurisdiction to tax such costs and any such order for costs is enforceable as if it were ordered in connection with a civil action in the General Division of the High Court. [11/2006; 40/2019] (4) Where an accounting corporation, accounting firm or accounting LLP in respect of which an order mentioned in subsection (2)( c ), ( d ) or ( f ) has been made fails to comply with any of the requirements imposed on it by the order or breaches any undertaking given by it pursuant to such order, the Oversight Committee may — ( a ) by order revoke the approval granted to the accounting corporation, accounting firm or accounting LLP under Part 4; or ( b ) by order suspend the accounting corporation, accounting firm or accounting LLP from providing public accountancy services for such period not exceeding 12 months as may be specified in the order. [11/2006] (5) Where the Oversight Committee has made an order mentioned in subsection (2)( c ), the Oversight Committee may, having regard to any change in circumstances, by another order revoke the original order or revoke or vary any of the conditions imposed by the original order. (6) Where the Oversight Committee has, under subsection (5), varied the conditions imposed by an order mentioned in subsection (2)( c ), the Registrar must immediately serve on the accounting corporation, accounting firm or accounting LLP concerned a notice of the variation. [11/2006] (7) Any penalty mentioned in subsection (2)( d ) is recoverable as a debt due to the Authority from the accounting corporation, accounting firm or accounting LLP concerned. [11/2006] (8) A decision by the Oversight Committee under subsection (2), (3), (4) or (5) does not take effect — ( a ) until the expiry of one month from the date on which the decision has been communicated to the accounting corporation, accounting firm or accounting LLP concerned; or ( b ) where an appeal against the decision is made to the General Division of the High Court under section 54, until the appeal has been determined or withdrawn. [11/2006; 40/2019] (9) [ Deleted by Act 32 of 2022 wef 01/07/2023 ]


document_id: aa-2004
provision_ref: s54
chapter: PART 6 - DISCIPLINARY PROCEEDINGS
section: 54
title: Appeal against disciplinary orders of Oversight Committee
content:
54. —(1) Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved with any decision made by the Oversight Committee under section 52 or 53 may appeal to the General Division of the High Court within a period of 30 days or within any further period that the General Division of the High Court may allow, after the service of the decision of the Oversight Committee on the public accountant, accounting corporation, accounting firm or accounting LLP, as the case may be. [11/2006; 40/2019] [Act 32 of 2022 wef 01/07/2023] (2) The decision of the General Division of the High Court on an appeal under subsection (1) is final. [40/2019]


document_id: aa-2004
provision_ref: s55
chapter: PART 7 - MISCELLANEOUS
section: 55
title: Reinstatement to Register
content:
55. —(1) Where — ( a ) the registration of a public accountant has been cancelled under Part 5, 5A or 6 and his or her name and particulars removed from the Register of Public Accountants; or [Act 32 of 2022 wef 01/07/2023] ( b ) the approval granted to an accounting corporation, accounting firm or accounting LLP under Part 4 is revoked under Part 5A or 6 and its name and particulars removed from the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships, [Act 32 of 2022 wef 01/07/2023] the public accountant, accounting corporation, accounting firm or accounting LLP concerned must, if his, her or its appeal to the General Division of the High Court is allowed, be immediately reinstated to the Register of Public Accountants, the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships (as the case may be) without payment of any fee. [11/2006; 40/2019] (2) The Oversight Committee may, after the expiry of at least 2 years from the cancellation of the registration of any public accountant or the revocation of the approval granted under Part 4 to an accounting corporation, accounting firm or accounting LLP, consider any fresh application for registration or approval by such public accountant, accounting corporation, accounting firm or accounting LLP. [11/2006]


document_id: aa-2004
provision_ref: s56
chapter: PART 7 - MISCELLANEOUS
section: 56
title: Holding out as public accountant, accounting corporation, accounting firm or accounting LLP, etc.
content:
56. —(1) A person who is not registered as a public accountant under this Act must not — ( a ) practise as a public accountant; ( b ) hold himself or herself out to be a public accountant; or ( c ) use in connection with his or her name or otherwise assume, use, or advertise any title or description tending to convey the impression that he or she is a public accountant registered under this Act, or that he or she is otherwise authorised to provide public accountancy services in Singapore. [11/2006] (1A) A public accountant — ( a ) whose registration is suspended under Part 5 or 5A; or ( b ) who is suspended from practice under Part 6, must not — ( c ) practise as a public accountant during the period of his or her suspension; ( d ) hold himself or herself out, in respect of the period for which he or she is suspended, to be a public accountant; or ( e ) advertise any title or description tending to convey the impression that he or she is, in respect of the period for which he or she is suspended, a public accountant registered under this Act, or that he or she is authorised to provide public accountancy services in Singapore. [Act 32 of 2022 wef 01/07/2023] (2) Subject to subsection (4), a body corporate which is not approved as an accounting corporation under this Act must 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. [11/2006] (2A) An accounting corporation that is suspended from providing public accountancy services under Part 5A or 6, must not — ( a ) provide public accountancy services in Singapore during the period of its suspension; ( b ) advertise or hold itself out or describe itself in any way, in respect of the period for which it is suspended, 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, in respect of the period for which it is suspended — (i) the words “Public Accounting Corporation” or any abbreviation or derivative of those words; (ii) the acronym “PAC” at the end of its name; or (iii) any combination of the following: (A) the words mentioned in sub‑paragraph (i); (B) any abbreviation or derivative of the words mentioned in sub‑paragraph (i); (C) the acronym mentioned in sub‑paragraph (ii). [Act 32 of 2022 wef 01/07/2023] (3) A partnership or any other unincorporated body which is not approved as an accounting firm under this Act must 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. (3A) An accounting firm that is suspended from providing public accountancy services under Part 5A or 6, must not — ( a ) provide public accountancy services in Singapore during the period of its suspension; or ( b ) advertise or hold itself out or describe itself in any way, in respect of the period for which it is suspended, to be an accounting firm or to be authorised to provide public accountancy services in Singapore. [Act 32 of 2022 wef 01/07/2023] (4) A limited liability partnership which is not approved as an accounting LLP under this Act must 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 LLP or to be authorised to provide public accountancy services in Singapore. [11/2006] (4A) An accounting LLP that is suspended from providing public accountancy services under Part 5A or 6, must not — ( a ) provide public accountancy services in Singapore during the period of its suspension; or ( b ) advertise or hold itself out or describe itself in any way, in respect of the period for which it is suspended, to be an accounting LLP or to be authorised to provide public accountancy services in Singapore. [Act 32 of 2022 wef 01/07/2023] (5) The Authority may exempt any person from all or any of the provisions of subsection (1), (1A), (2), (2A), (3), (3A), (4) or (4A). [11/2006] [Act 32 of 2022 wef 01/07/2023] (6) Any person who contravenes subsection (1), (1A), (2), (2A), (3), (3A), (4) or (4A) 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. [11/2006] [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s56A
chapter: PART 7 - MISCELLANEOUS
section: 56A
title: Subsequent suspension orders
content:
56A. —(1) Where the Oversight Committee has made a suspension order ( X ) against a public accountant, an accounting corporation, an accounting firm or an accounting LLP, the period of suspension ordered under any suspension order made against that public accountant, accounting corporation, accounting firm or accounting LLP that is subsequent to X must not, together with the period of suspension ordered under X , exceed a period of 2 years in aggregate. (2) In this section, “suspension order” means — ( a ) in relation to a public accountant, an order of the Oversight Committee to — (i) suspend the registration of a public accountant under Part 5 or 5A; or (ii) suspend a public accountant from practice under Part 6; and ( b ) in relation to an accounting corporation, accounting firm or accounting LLP, an order of the Oversight Committee to suspend the accounting corporation, accounting firm or accounting LLP from providing public accounting services under Part 5A or 6. (3) For the purposes of this section — ( a ) in relation to a suspension order made against a public accountant, a suspension order is subsequent to X if — (i) the suspension order was made after X but before the period of suspension ordered under X had expired; and (ii) where 2 or more suspension orders were made after X , each such suspension order was made before the period of suspension ordered under the suspension order preceding it had expired; and ( b ) in relation to a suspension order made against an accounting corporation, accounting firm or accounting LLP, a suspension order is subsequent to X if — (i) the suspension order was made after X but before the period of suspension ordered under X had expired; and (ii) where 2 or more suspension orders were made after X , each such suspension order was made before the period of suspension ordered under the suspension order preceding it had expired. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s57
chapter: PART 7 - MISCELLANEOUS
section: 57
title: Remuneration for services rendered
content:
57. —(1) Subject to this Act, a person is not entitled to recover any expenses or remuneration for or in respect of any public accountancy services rendered or provided unless the person rendering or providing such services is — ( a ) a public accountant; ( b ) an accounting corporation; ( c ) an accounting firm; or ( d ) an accounting LLP. [11/2006] (2) Subsection (1) does not apply to — ( a ) the Auditor-General or any public officer authorised by him or her; or ( b ) any public officer or any officer of any statutory authority authorised by the Minister in the exercise of their powers or in the performance of their official duties. (3) Any person who contravenes subsection (1) 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.


document_id: aa-2004
provision_ref: s58
chapter: PART 7 - MISCELLANEOUS
section: 58
title: Fraudulent practices in relation to registration
content:
58. Any person who — ( a ) procures or attempts to procure — (i) approval as an accounting corporation, accounting firm or accounting LLP under this Act; or (ii) registration or a certificate of registration as a public accountant under this Act, by knowingly making or producing or causing to be made any false or fraudulent declaration, certificate, application or representation, whether in writing or otherwise; ( b ) wilfully makes or causes to be made any falsification in the Register of Public Accountants, the Register of Public Accounting Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships; ( c ) forges, alters or counterfeits any certificate of registration as a public accountant issued under this Act; ( d ) uses any forged, altered or counterfeit certificate of registration as a public accountant under this Act knowing the certificate to have been forged, altered or counterfeited; or ( e ) personates or falsely represents himself or herself to be a public accountant or buys, sells or fraudulently obtains a certificate of registration as a public accountant issued under this Act, 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 6 months or to both. [11/2006]


document_id: aa-2004
provision_ref: s59
chapter: PART 7 - MISCELLANEOUS
section: 59
title: Restrictions on employing disqualified persons
content:
59. —(1) A public accountant must not in connection with his or her practice as such, and an accounting corporation, accounting firm or accounting LLP must not in connection with its business of providing public accountancy services, without the consent of the Oversight Committee, employ or remunerate any person who to his or her or its knowledge — ( a ) is an undischarged bankrupt; ( b ) has had his or her registration as a public accountant suspended or cancelled under Part 5, 5A or 6; or [Act 32 of 2022 wef 01/07/2023] ( c ) has been convicted of an offence by a court of law and sentenced to imprisonment for a term of not less than 12 months or to a fine of not less than $5,000. [11/2006] (2) On application made by any person, the Oversight Committee may make an order directing that, as from the date to be specified in the order, a public accountant must not in connection with his or her practice as such, or an accounting corporation, accounting firm or accounting LLP must not in connection with its provision of public accountancy services, (as the case may be) employ or remunerate any person, the subject of the application, who — ( a ) has been a party to any act or default of a public accountant in respect of which a complaint has been or might properly have been made against that public accountant under the provisions of this Act; or ( b ) has so conducted himself or herself while employed by a public accountant that, had he or she been a public accountant, his or her conduct might have formed the subject of a complaint under the provisions of this Act against him or her. [11/2006] (3) Every application under subsection (2) must be served on the person in respect of whom it is made and on his or her employer or previous employer if his or her employer or previous employer is a public accountant, an accounting corporation, an accounting firm or an accounting LLP, at least 10 days before the application is to be heard. [11/2006] (4) Every order made under subsection (2) must be filed in a file kept for this purpose by the Registrar and the file may be inspected by any public accountant, accounting corporation, accounting firm or accounting LLP without fee. [11/2006] (5) Disciplinary proceedings may be taken against any public accountant, accounting corporation, accounting firm or accounting LLP who or which contravenes subsection (1) or fails to comply with an order made under subsection (2). [11/2006]


document_id: aa-2004
provision_ref: s60
chapter: PART 7 - MISCELLANEOUS
section: 60
title: Offences committed by bodies corporate, etc.
content:
60. —(1) Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, partner, manager, secretary or any similar officer of the body corporate, or any person who was purporting to act in any such capacity, he, she or it, as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly. [11/2006] (2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if the member were a director of the body corporate. (3) Proceedings for an offence under this Act alleged to have been committed by a partnership must be brought in the name of the partnership and not in that of the partners; but without prejudice to any liability of the partners under subsection (5). (4) A fine imposed on a partnership on its conviction in such proceedings must be paid out of the partnership assets. (5) Where a partnership is guilty of an offence under this Act, every partner, other than a partner who is proved to have been ignorant of or to have attempted to prevent the commission of the offence, shall also be guilty of the offence and shall be liable to be proceeded against and punished accordingly.


document_id: aa-2004
provision_ref: s61
chapter: PART 7 - MISCELLANEOUS
section: 61
title: Jurisdiction of District Court
content:
61. Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court has jurisdiction to try any offence under this Act and has power to impose the full penalty or punishment in respect of the offence.


document_id: aa-2004
provision_ref: s62
chapter: PART 7 - MISCELLANEOUS
section: 62
title: Composition of offences
content:
62. —(1) The Oversight Committee or any officer of the Authority who is authorised by the Oversight Committee in that behalf may compound any offence under this Act which is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum of money not exceeding $1,000. (2) On payment of the sum of money, no further proceedings are to be taken against such person in respect of the offence.


document_id: aa-2004
provision_ref: s63
chapter: PART 7 - MISCELLANEOUS
section: 63
title: Protection from personal liability
content:
63. No suit or other legal proceedings shall lie personally against any person who is a member of a Complaints Committee or a Disciplinary Committee for anything which is in good faith done or intended to be done in the execution or purported execution of this Act.


document_id: aa-2004
provision_ref: s64
chapter: PART 7 - MISCELLANEOUS
section: 64
title: Rules
content:
64. —(1) The Authority may, with the approval of the Minister, make rules to give effect to this Act. (2) Without limiting subsection (1), the Authority may, with the approval of the Minister, make rules — ( a ) to provide for the manner in which applications for registration or approval may be made under this Act; ( b ) to prescribe the fees payable for the purposes of this Act; ( c ) to prescribe the penalties payable for the late lodgment of any document; ( d ) for or with respect to the waiver, refund or remission, whether wholly or in part, of any fee or penalty payable under this Act; ( e ) to prescribe the qualifications and other requirements for the registration of public accountants under this Act; ( f ) to provide for the classification of public accountants; ( g ) to prescribe the requirements to be applied by public accountants, accounting corporations, accounting firms and accounting LLPs in relation to — (i) the detection and prevention of money laundering or the financing of terrorism; and (ii) the recording and reporting of transactions suspected of involving money laundering or the financing of terrorism, including any requirement necessary or expedient to give effect to any recommendation issued or adopted by the intergovernmental body known as the Financial Action Task Force relating to the prevention of money laundering and the financing of terrorism; [Act 32 of 2022 wef 01/07/2023] ( h ) to prescribe the requirements in respect of professional conduct and ethics applicable to public accountants, accounting corporations, accounting firms and accounting LLPs when providing public accountancy services, other than the matters assigned to the Oversight Committee by the Authority and set out in the code of professional conduct and ethics prescribed by order under section 64AA(1)( a ); [Act 32 of 2022 wef 01/07/2023] ( ha ) to prescribe the standards, methods, procedures and other requirements to be applied by public accountants, accounting corporations, accounting firms and accounting LLPs when providing public accountancy services, other than any standard, method, procedure or requirement which is of a class or description specified in the Second Schedule; [Act 32 of 2022 wef 01/07/2023] ( i ) to provide for matters relating to the discipline of public accountants, accounting corporations, accounting firms and accounting LLPs; [Act 32 of 2022 wef 01/07/2023] ( ia ) to provide for the publication of any decision or order of the Oversight Committee made under section 38, 38H, 38I, 38J, 52 or 53; [Act 32 of 2022 wef 01/07/2023] ( j ) to impose restrictions on persons or classes of persons who may become officers of an accounting corporation, accounting firm or accounting LLP; ( k ) to provide for the exemption of any persons or classes of persons from any provision of Part 3 or 4; and ( l ) to prescribe anything which may be prescribed or is required to be prescribed under this Act. [11/2006; 35/2014] (3) In making rules for the purposes of subsection (2)( g ), ( h ) and ( ha ), the Authority may adopt by reference (whether wholly or in part, and with or without modification) the following (called in this section the external material): ( a ) in the case of rules made for the purposes of subsection (2)( g ) — any requirements issued or applied by any professional accountancy body or organisation, whether in Singapore or elsewhere (as in force at a particular time or from time to time) to give effect to any recommendation issued or adopted by the intergovernmental body known as the Financial Action Task Force relating to the prevention of money laundering and the financing of terrorism; ( b ) in the case of rules made for the purposes of subsection (2)( h ) — any requirements in respect of professional conduct and ethics issued or applied by any professional accountancy body or organisation, whether in Singapore or elsewhere (as in force at a particular time or from time to time); ( c ) in the case of rules made for the purposes of subsection (2)( ha ) — any standard, method, procedure or other requirement issued or applied by any professional accountancy body or organisation, whether in Singapore or elsewhere (as in force at a particular time or from time to time). [Act 32 of 2022 wef 01/07/2023] (4) Any external material adopted by reference in any rules made for the purposes of subsection (2)( g ), ( h ) or ( ha ) is to be treated as forming part of the rules. [Act 32 of 2022 wef 01/07/2023] (5) Unless otherwise provided in the rules, where any external material is adopted by reference as in force from time to time, every amendment to the external material that is made by the professional accountancy body or organisation that issued or applied the material is to be treated as forming part of the rules. [Act 32 of 2022 wef 01/07/2023] (6) Where any external material is adopted by reference in any rules made for the purposes of subsection (2)( g ), ( h ) or ( ha ), the Authority must give notice in the Gazette stating — ( a ) that the external material is adopted by reference and the date on which the external material is adopted by reference; ( b ) that the external material is available for inspection during normal office hours, free of charge, and the place at which the external material may be inspected; ( c ) the details of where and how the external material can be obtained, free of charge; and ( d ) if copies of the external material are available in other ways, the details of where and how the copies can be accessed or obtained. [Act 32 of 2022 wef 01/07/2023] (7) Where any external material adopted by reference in any rules made for the purposes of subsection (2)( g ), ( h ) or ( ha ) is amended, the Authority must give notice in the Gazette stating — ( a ) that there has been an amendment to the external material and the date of the amendment; ( b ) that the external material as amended is available for inspection during normal office hours, free of charge, and the place at which the external material as amended can be inspected; ( c ) the details of where and how the external material as amended can be obtained, free of charge; and ( d ) if copies of the external material as amended are available in other ways, the details of where and how the copies can be accessed or obtained. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s64AA
chapter: PART 7 - MISCELLANEOUS
section: 64AA
title:
Orders for code of professional conduct and ethics, standards, etc., prescribed by Oversight Committee

content:
64AA. —(1) The Oversight Committee may, by order in the Gazette , prescribe — ( a ) the code of professional conduct and ethics applicable to public accountants, accounting corporations, accounting firms and accounting LLPs; and ( b ) any standard, method, procedure or other requirement which is of a class or description specified in the Second Schedule that is to be applied by public accountants, accounting corporations, accounting firms and accounting LLPs when providing public accountancy services. (2) For the purposes of subsection (1), the Oversight Committee may adopt by reference (whether wholly or in part, and with or without modification) — ( a ) any code of professional conduct and ethics or any provision of any code of professional conduct and ethics; or ( b ) any standard, method, procedure or other requirement, (as the case may be) issued or applied by any professional accountancy body or organisation, whether in Singapore or elsewhere as in force at a particular time or from time to time (called in this section the external material). (3) Any external material adopted by reference in an order under subsection (1) is to be treated as forming part of the order. (4) Unless otherwise provided in the order, where any external material is adopted by reference as in force from time to time, every amendment to the external material that is made by the professional accountancy body or organisation that issued or applied the external material is to be treated as forming part of the order. (5) Where any external material is adopted by reference in an order under subsection (1), the Oversight Committee must give notice in the Gazette stating — ( a ) that the external material is adopted by reference and the date on which the external material is adopted by reference; ( b ) that the external material is available for inspection during normal office hours, free of charge, and the place at which the external material may be inspected; ( c ) the details of where and how the external material can be obtained, free of charge; and ( d ) if copies of the external material are available in other ways, the details of where and how the copies can be accessed or obtained. (6) Where any external material adopted by reference in an order under subsection (1) is amended, the Oversight Committee must give notice in the Gazette stating — ( a ) that there has been an amendment to the external material and the date of the amendment; ( b ) that the external material as amended is available for inspection during normal office hours, free of charge, and the place at which the external material as amended can be inspected; ( c ) the details of where and how the external material as amended can be obtained, free of charge; and ( d ) if copies of the external material as amended are available in other ways, the details of where and how the copies can be accessed or obtained. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s64AB
chapter: PART 7 - MISCELLANEOUS
section: 64AB
title: Amendment of Schedules
content:
64AB. The Authority may, with the approval of the Minister, by order in the Gazette , amend or vary the First or Second Schedule. [Act 32 of 2022 wef 01/07/2023]


document_id: aa-2004
provision_ref: s64A
chapter: PART 7 - MISCELLANEOUS
section: 64A
title: Service of documents on public accountant
content:
64A. Any document required to be served under this Act on a public accountant is sufficiently served if addressed to the public accountant and left at or sent by post to his or her residential address or contact address. [35/2014] [Act 21 of 2024 wef 09/12/2024]


document_id: aa-2004
provision_ref: s65
chapter: PART 8 - SAVING AND TRANSITIONAL PROVISIONS
section: 65
title: Saving for repealed Accountants Act
content:
65. —(1) All acts done before 1 April 2004 by the Public Accountants Board established under Part II of the repealed Accountants Act continue to remain valid and applicable as though done by the Authority or the Oversight Committee, until such time as invalidated, revoked, cancelled or otherwise determined by the Authority or the Oversight Committee. (2) Any notice, order or direction issued or made before 1 April 2004 under the repealed Accountants Act is deemed to be a notice, an order or a direction issued or made under this Act.


document_id: aa-2004
provision_ref: s66
chapter: PART 8 - SAVING AND TRANSITIONAL PROVISIONS
section: 66
title:
Saving and transitional provisions for public accountants, accounting corporations and accounting firms

content:
66. —(1) Every individual who, immediately before 1 April 2004, was a registered public accountant under the repealed Accountants Act is deemed to be a registered public accountant under this Act. (2) Every company which, immediately before 1 April 2004, was an approved accounting corporation under the repealed Accountants Act is deemed to be an approved accounting corporation under this Act. (3) Every firm which, immediately before 1 April 2004, was providing public accountancy services under a name approved by the Public Accountants Board under the rules made under the repealed Accountants Act is deemed to be an approved accounting firm under this Act.


document_id: aa-2004
provision_ref: s67
chapter: PART 8 - SAVING AND TRANSITIONAL PROVISIONS
section: 67
title: Saving for other written laws
content:
67. Insofar as it is necessary for preserving the effect of any written law or document — ( a ) any reference in the written law or document to the repealed Accountants Act is to be construed as a reference to this Act; and ( b ) any reference in the written law or document to a registered public accountant or an approved accounting corporation is to be construed as a reference to a public accountant registered under this Act or an accounting corporation approved under this Act. [69


document_id: aa-2004
provision_ref: s68
chapter: PART 8 - SAVING AND TRANSITIONAL PROVISIONS
section: 68
title: Transitional provisions relating to Institute of Certified Public Accountants of Singapore
content:
68. —(1) As from 1 April 2004 — ( a ) all movable and immovable property vested in the Institute of Certified Public Accountants of Singapore (hereinafter called the Institute) immediately before that date and all assets, interests, rights, privileges, liabilities and obligations of the Institute are transferred to and vest in its successor company without any further assurance, act or deed; ( b ) all individuals employed immediately before that date by the Institute are transferred to the service of its successor company on terms no less favourable than those enjoyed by them immediately prior to their transfer; ( c ) all deeds, contracts, schemes, bonds, agreements, instruments and arrangements subsisting immediately before that date to which the Institute is a party continue in force and are enforceable by or against its successor company as if the successor company had been named therein or had been a party thereto instead of the Institute; and ( d ) all persons who, immediately before that date, were members of the Institute become professional members of its successor society, in accordance with such classes of professional membership as may be determined by the successor society. (2) In this section — “Institute of Certified Public Accountants of Singapore” means the former Institute of Certified Public Accountants of Singapore established under Part VI of the repealed Accountants Act; “successor company”, in relation to the Institute of Certified Public Accountants of Singapore, means the company incorporated by the successor society of the Institute under the Companies Act 1967 and designated by the Minister, by notification in the Gazette , to be the successor company of the Institute for the purposes of subsection (1)( a ), ( b ) and ( c ); “successor society”, in relation to the Institute of Certified Public Accountants of Singapore, means the society registered under the Societies Act 1966 that is designated by the Minister, by notification in the Gazette , to be the society succeeding to the functions of the Institute as a professional accountancy body. [70


document_id: aa-2020
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “Convention” means the Hague Convention Abolishing the Requirement of Legalisation for Foreign Public Documents, done at the Hague on 5 October 1961, the English text of which is set out in the First Schedule; “Convention State” means a State Party to the Convention other than Singapore, but does not include — ( a ) any State Party that objected to Singapore’s accession to the Convention; and ( b ) any State Party whose accession to the Convention Singapore objected to; “Model Certificate” means the model certificate set out in the Annex to the Convention.


document_id: aa-2020
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Purpose
content:
3. —(1) The purpose of this Act is to give effect to the Convention. (2) Part 2 — ( a ) exempts foreign public documents (as defined in that Part) from any requirement of legalisation; and ( b ) provides for the effect of certificates issued under the Convention and facilitates (but does not require) their use. (3) Part 3 provides for certificates to be issued under the Convention for Singapore public documents (as defined in that Part).


document_id: aa-2020
provision_ref: s5
chapter: PART 2 - PROOF OF ORIGIN OF
section: 5
title: Application of this Part
content:
5. This Part applies to a foreign public document sought to be produced in Singapore for any purpose, including — ( a ) the purposes of proceedings in any court or tribunal; and ( b ) the purposes of exercising any power or right, or performing any function, duty or obligation, under or pursuant to any written law or rule of law.


document_id: aa-2020
provision_ref: s6
chapter: PART 2 - PROOF OF ORIGIN OF
section: 6
title: What is a foreign public document
content:
6. In this Part, “foreign public document” — ( a ) means — (i) a document executed in the territory of a Convention State and falling within any of the following categories: (A) a document emanating from an authority or official connected with the courts or tribunals of that State, including a document emanating from a public prosecutor, a clerk of a court or a process‑server; (B) an administrative document; (C) a notarial act; (D) an official certificate that is placed on a document signed by a person in his or her private capacity (for example, an official certificate recording the registration of a document or the fact that the document was in existence on a certain date, or an official or a notarial authentication of a signature); or (ii) a document (including a document that is not signed, sealed or stamped) that — (A) emanates from a Convention State; and (B) is treated as a public document by the law of that State; but ( b ) does not include a document executed by a diplomatic or consular agent.


document_id: aa-2020
provision_ref: s7
chapter: PART 2 - PROOF OF ORIGIN OF
section: 7
title: What is meant by the origin of a foreign public document
content:
7. In this Part, a reference to the origin of a foreign public document, or of a document purporting to be a foreign public document, is a reference to the following aspects of the document: ( a ) the authenticity of the signature on the document; ( b ) the capacity in which the person signing the document has acted; ( c ) where appropriate, the identity of the seal or stamp that the document bears.


document_id: aa-2020
provision_ref: s8
chapter: PART 2 - PROOF OF ORIGIN OF
section: 8
title: What is legalisation of a foreign public document
content:
8. In this Part, “legalisation”, in relation to a foreign public document, means the formality by which the diplomatic or consular agents of Singapore certify the origin of a foreign public document.


document_id: aa-2020
provision_ref: s9
chapter: PART 2 - PROOF OF ORIGIN OF
section: 9
title: Legalisation not required for foreign public documents
content:
9. —(1) Legalisation is not required, and may not be performed, in relation to a foreign public document. (2) This section applies despite any written law or rule of law to the contrary.


document_id: aa-2020
provision_ref: s10
chapter: PART 2 - PROOF OF ORIGIN OF
section: 10
title: What is a Convention certificate (also known as an apostille)
content:
10. In this Part, “Convention certificate”, in relation to a foreign public document or a document purporting to be a foreign public document, means a certificate issued — ( a ) to certify the document for the purposes of the Convention; and ( b ) by an authority that, at the time of issuing the certificate, is designated by the State in which territory the document was executed, or from which the document emanates, as competent to issue the certificate in respect of the document.


document_id: aa-2020
provision_ref: s11
chapter: PART 2 - PROOF OF ORIGIN OF
section: 11
title: Effect of Convention certificate if used
content:
11. —(1) This section applies if a document purporting to be a Convention certificate (called in this section the purported certificate) is placed on or attached to a document purporting to be a foreign public document (called in this section the certified document). (2) Subject to subsection (3), the origin of the certified document is presumed to be sufficiently proven. (3) Subsection (2) does not apply — ( a ) if the contrary is proven; ( b ) if it is proven that the certified document is not in fact a foreign public document; ( c ) if it is proven that the purported certificate is not in fact a Convention certificate in relation to the certified document; or ( d ) if, and to the extent that, it is proven that — (i) the purported certificate suffers from any of the following defects: (A) the certificate is not in, or substantially in, the form of the Model Certificate; (B) any information required by the Model Certificate is omitted (unless the omitted information is not applicable to the certified document); (C) the purported certificate has been damaged, tampered with or modified; (D) the purported certificate is no longer placed on or attached to the certified document; and (ii) the defect affects the authenticity or reliability of the purported certificate in relation to the certified document.


document_id: aa-2020
provision_ref: s12
chapter: PART 2 - PROOF OF ORIGIN OF
section: 12
title: Use of Convention certificate generally not mandatory
content:
12. —(1) Subject to subsection (2), a person seeking to prove the origin of a foreign public document — ( a ) is not required to do so by means of a Convention certificate; and ( b ) is not required to comply with any more rigorous formality. (2) A person seeking to prove the origin of a specified foreign public document — ( a ) may be required to do so by means of a Convention certificate; but ( b ) is not required to comply with any more rigorous formality. (3) This section applies despite any written law or rule of law to the contrary. (4) In this section — “more rigorous formality” means a formality that is more rigorous than placing a Convention certificate on, or attaching a Convention certificate to, a foreign public document; “specified foreign public document” means a foreign public document falling within any of the following classes: ( a ) any class of documents for which legalisation is or may be required by or under any written law or any practice before the date of Singapore’s accession to the Convention; ( b ) any class of documents that did not exist before the date of Singapore’s accession to the Convention.


document_id: aa-2020
provision_ref: s13
chapter: PART 2 - PROOF OF ORIGIN OF
section: 13
title: Other modes of proof, etc., not affected
content:
13. Nothing in this Part prevents a foreign public document (or any aspect thereof) from being proven, produced, certified or accepted in any manner permitted by any other law.


document_id: aa-2020
provision_ref: s14
chapter: PART 3 - CERTIFICATION OF
section: 14
title: What is a Singapore public document
content:
14. In this Part, “Singapore public document” — ( a ) means — (i) a document executed in Singapore and falling within any of the following categories: (A) a document emanating from an authority or official connected with the courts or tribunals of Singapore, including a document emanating from a public prosecutor, a clerk of a court or a process‑server; (B) an administrative document; (C) a notarial act; (D) an official certificate that is placed on a document signed by a person in his or her private capacity (for example, an official certificate recording the registration of a document or the fact that the document was in existence on a certain date, or an official or a notarial authentication of a signature); or (ii) a document (including a document that is not signed, sealed or stamped) that is prescribed to be a Singapore public document; but ( b ) does not include any of the following documents: (i) a document executed by a diplomatic or consular agent; (ii) a prescribed private document.


document_id: aa-2020
provision_ref: s15
chapter: PART 3 - CERTIFICATION OF
section: 15
title: What is a competent authority
content:
15. In this Part, an authority specified in the first column of the Second Schedule is a competent authority in relation to the Singapore public documents specified opposite the authority in the second column of that Schedule.


document_id: aa-2020
provision_ref: s16
chapter: PART 3 - CERTIFICATION OF
section: 16
title: Certification of public document executed in Singapore
content:
16. —(1) Subject to section 17, a competent authority must issue a certificate for a Singapore public document on the request of — ( a ) the person who signed the document; or ( b ) any bearer of the document. (2) The certificate must be — ( a ) numbered and dated in the prescribed manner; ( b ) in the form of the Model Certificate, subject to any prescribed modifications; and ( c ) placed on, or attached to, the Singapore public document or a copy thereof in the prescribed manner. (3) Regulations may provide for a certificate to be issued in electronic form, whether or not the underlying public document is also in electronic form.


document_id: aa-2020
provision_ref: s17
chapter: PART 3 - CERTIFICATION OF
section: 17
title: Grounds for refusing to issue certificate
content:
17. —(1) An authority must refuse to issue a certificate for a document under section 16 if any of the following grounds apply: ( a ) the document is not a Singapore public document; ( b ) there are reasonable grounds for the authority to believe that the document is forged or falsified; ( c ) the authority is not competent to issue the certificate; ( d ) the person requesting for the certificate fails to provide any prescribed information or any other information required by the authority; ( e ) the prescribed fee is not paid; ( f ) any prescribed ground. (2) A competent authority may refuse to issue a certificate for a public document if any of the following grounds apply: ( a ) the authority is unable to verify the authenticity of the signature, seal or stamp on the document; ( b ) any prescribed ground.


document_id: aa-2020
provision_ref: s18
chapter: PART 3 - CERTIFICATION OF
section: 18
title: Register of certificates
content:
18. —(1) A competent authority must keep a register of every certificate it issues. (2) The register must be kept in the prescribed manner and must record, in respect of each certificate — ( a ) the number and date of the certificate; ( b ) the name of the person who signed the certified Singapore public document and the capacity in which he or she acted; ( c ) if applicable, the name of the authority that affixed the seal or stamp on the certified Singapore public document; and ( d ) any other information that may be prescribed. (3) Regulations must provide for the means by which a person may verify the authenticity of a document purporting to be a certificate issued by a competent authority. (4) Regulations may provide for a joint register to be kept by 2 or more competent authorities.


document_id: aa-2020
provision_ref: s19
chapter: PART 4 - MISCELLANEOUS
section: 19
title: Amendment of Second Schedule
content:
19. —(1) The Minister may, by order in the Gazette , amend the Second Schedule. (2) Without limiting subsection (1), an order under that subsection may specify, in the second column of the Second Schedule — ( a ) all or a specified class of Singapore public documents opposite an authority in the first column; and ( b ) the same class of Singapore public documents opposite 2 or more authorities in the first column.


document_id: aa-2020
provision_ref: s20
chapter: PART 4 - MISCELLANEOUS
section: 20
title: Regulations
content:
20. The Minister may make regulations — ( a ) to prescribe any matter required or permitted to be prescribed under Part 3; ( b ) to prescribe any fees for the purposes of Part 3; and ( c ) generally for the purposes of this Act.


document_id: aba-1965
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “aircraft” includes any kind of craft which may be used for the conveyance of animals or birds by air; “animal” means any mammal (other than man) or fish and includes any other living creature that is prescribed as an animal for the purposes of this Act or that falls within a class of animals that is prescribed for those purposes; “animal quarantine station” means a quarantine station established under section 57; “authorised examiner” means any authorised officer and includes any person who has been designated as an authorised examiner by the Director‑General under section 4; “authorised officer” means any person appointed by the Director‑General to be an authorised officer under section 3(2); “bird” includes domestic fowls, ducks, geese, turkeys, guinea fowls and pigeons of any age or sex and the eggs thereof; “Board” means the National Parks Board established by the repealed National Parks Act (Cap. 198A, 1991 Revised Edition) as in force before 1 July 1996 and continued by section 3 of the National Parks Board Act 1996; “building” includes any house, hut, shed, stable or enclosure, whether roofed or not, used for sheltering or confining any animal or bird and any pen, cage, wall, gate, pillar, post, paling, frame, boarding, fence, platform, roadway, path, steps, staging, slip, wharf, dock, piles, jetty, landing stage or bridge, or any structure connected with the foregoing; “carcase” means the dead body of an animal or bird and includes any part thereof and the meat, bones (whether whole, broken or ground), offal, hide, skin, wool, hair, feathers, hoof, horns or other part of an animal or bird, separately or otherwise, or any portion thereof; “cat” means a domesticated cat of any breed or sex; “contact” means any animal or bird which has by contact, direct or indirect, with a diseased animal or bird been exposed to the risk of contracting a disease; “Director‑General” means the Director‑General, Animal Health and Welfare appointed under section 3(1); “disease” means any disease that is infectious or contagious among animals or birds and includes any other disease which the Minister may, from time to time, by notification in the Gazette , declare to be a disease for the purposes of this Act; “dog” means a domesticated dog of any breed or sex; “examine”, in relation to any animal or bird or the carcase thereof, means to carry out in respect of such animal, bird or carcase, such manner of inspection, examination and test as may be necessary for the purposes of determining whether the animal, bird or carcase thereof is infected with any disease; “fish” includes any of the varieties of marine, brackish water or fresh water fishes, crustacea, aquatic mollusca, turtles, marine sponges, trepang and any other form of aquatic life and the young and eggs thereof; “fodder” means any substance used for food of animals or birds; “genetically modified organism” means any organism (other than a human being or a plant), whether living or dead, or parts of any such organism, containing genetic material or protein or both which have been derived or modified as a result of manipulation or experimentation of genetic material, or any means other than by natural process; “goods in transit” means goods that are brought into Singapore solely for the purpose of taking them out of Singapore and that remain at all times on the vehicle, aircraft or ship that brought them into Singapore; “import” includes the import into Singapore of goods in transit and goods which are to be transhipped; “infected” means infected with any disease; “licence” means any licence issued by the Director‑General; “litter” means any substance used for bedding or otherwise for or about animals or birds; “master” means the captain of any ship or aircraft and includes any person for the time being in charge of any ship (other than a pilot) or aircraft; “officer of customs” has the meaning given by the Customs Act 1960; “owner” includes any person for the time being in charge of any animal or bird and any person for the time being in occupation of any building; “permit” means a permit issued by the Director‑General; “port” has the meaning given by the Maritime and Port Authority of Singapore Act 1996; “public place” means any place or premises to which at the material time the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission; “quarantine” means the compulsory detention in isolation of any animal, bird or thing; “quarantine station” means any building or place where quarantine is carried out, and includes an examination station or hulk; “ship” includes every description of vessel or craft, however propelled, which may be used in the water; “tranship” means to remove any goods imported into Singapore from the vehicle, aircraft or ship in which they were imported and either return them to the same vehicle, aircraft or ship or transfer them to another vehicle, aircraft or ship before being exported, whether such goods are to be transferred directly between such vehicles, aircraft or ships or whether they are to be landed in Singapore after their import and kept at any place pending export; “veterinary biologics” means any viruses, serums, toxins, and analogous products of natural or synthetic origin, including genetically modified organisms, diagnostics, antitoxins, vaccines, live micro‑organisms, killed micro‑organisms, and the antigenic or immunising component of micro‑organisms intended for use in the diagnosis, treatment, or prevention of diseases of animals and birds, or for purposes of research in animals or birds; “veterinary centre” means any premises used for the purpose of providing any of the following services to members of the public: ( a ) the diagnosis of disease in, and injuries to, animals or birds, including tests performed for diagnostic purposes; ( b ) the treatment, vaccination or inoculation of animals or birds. [46/2014; 10/2019] (2) Nothing in this Act affects a police officer’s powers or duties under the Criminal Procedure Code 2010. [46/2014]


document_id: aba-1965
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Appointment of Director‑General and authorised officers
content:
3. —(1) The Board is responsible for the administration of this Act, and to that end, the Board must appoint an officer of the Board to be the Director‑General, Animal Health and Welfare. [10/2019] (2) The Director‑General may, subject to the directions of the Board, appoint any of the following persons to be an authorised officer for the purpose of assisting the Director‑General in administering and carrying out the provisions of this Act or any other written law which confers powers on the Director‑General: ( a ) an employee of the Board; ( b ) an employee of another statutory authority; ( c ) a public officer; ( d ) an auxiliary police officer appointed under the Police Force Act 2004. [10/2019] (3) The Director‑General may delegate the exercise of all or any of the powers conferred or duties imposed upon the Director‑General by any provision of this Act or any other written law (except the power of delegation conferred by this subsection) to an authorised officer; and any reference in the provision of this Act or other written law to the Director‑General includes a reference to such an authorised officer. [10/2019] (4) Any delegation under subsection (3) may be general or in a particular case and may be subject to such conditions or limitations as set out in this Act or as the Board may specify. [10/2019] (5) The Director‑General may, for any reason that appears to him or her to be sufficient, at any time revoke a person’s appointment as an authorised officer. [10/2019] (6) A person mentioned in subsection (2)( d ) who is appointed as an authorised officer does not, by virtue only of the appointment, become an employee or agent of the Board. [10/2019]


document_id: aba-1965
provision_ref: s4
chapter: PART 1 - PRELIMINARY
section: 4
title: Designation of authorised examiners
content:
4. The Director‑General may, subject to any general or special directions of the Board, in writing designate any suitably qualified person as an authorised examiner to carry out, at any appointed place, any examination, treatment or certification and any other similar, related or ancillary functions which are required by this Act to be carried out. [10/2019]


document_id: aba-1965
provision_ref: s5
chapter: PART 1 - PRELIMINARY
section: 5
title: Public servants
content:
5. All authorised officers are deemed to be public servants for the purposes of the Penal Code 1871.


document_id: aba-1965
provision_ref: s6
chapter: PART 1 - PRELIMINARY
section: 6
title: Identification card to be produced
content:
6. —(1) Every authorised officer, officer of customs or police officer when exercising any powers under this Act must — ( a ) if not in uniform, declare his or her office; and ( b ) on demand, produce to any person affected by the exercise of those powers such identification card as the Director‑General, the Director‑General of Customs or the Commissioner of Police respectively may direct to be carried by the authorised officers, officers of customs or police officers. [4/2003] (2) It is not an offence for any person to refuse to comply with any request, demand or order made or given by any authorised officer, officer of customs or police officer not in uniform, who fails to declare his or her office and refuses to produce his or her identification card on demand being made by that person.


document_id: aba-1965
provision_ref: s7
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 7
title: Power to make orders with regard to import, etc.
content:
7. —(1) The Minister may make orders — ( a ) specifying the countries or the parts of any country from which animals and birds, or any specified kinds of animals or birds, may be imported or transhipped either with or without restriction; or ( b ) prohibiting, either absolutely or conditionally, the import and transhipment from any specified country or any specified part of a country of any carcase, semen, fodder, litter, dung or any product of animals or birds or any article or substance that is likely to convey or spread any disease. (2) Any person who contravenes the provisions of any order made under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s8
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 8
title: No person to import or tranship any animal, bird or veterinary biologics without licence
content:
8. —(1) Except as provided in any order made under section 7(1), a person must not import or tranship any animal, bird or veterinary biologics, except in accordance with a licence issued in that behalf by the Director‑General and in accordance with the conditions (if any) of that licence and such other conditions as may be prescribed. (2) A licence to import or tranship any animal, bird or veterinary biologics under this Act may be obtained on an application made in the prescribed form to the Director‑General and upon the payment of such fees as may be prescribed. (2A) In deciding whether to grant a licence for the import of any animal or bird intended for human consumption or production of primary produce, the Director‑General may make inquiries and investigations that are reasonable and appropriate in the circumstances so as to be satisfied as to the experience and resources of the applicant in providing a secure and reliable supply in Singapore of the animals or birds of acceptable quality for human consumption or production of primary produce, as the case may be. [10/2019] (2B) Without limiting subsection (2A), the inquiries and investigations may include whether an applicant for a licence for the import of any animal or bird intended for human consumption or production of primary produce has a procurement plan stating — ( a ) the risks (including assessments of such risks) of any disruption occurring to the import of the animal or bird from the markets from which the animal or bird is to be procured; and ( b ) any plan of action (including preventive strategies) for the purpose of — (i) ensuring, so far as is reasonably practicable, that the applicant can still provide a secure and reliable supply in Singapore of the animal or bird of acceptable quality; or (ii) otherwise reducing or mitigating the effect of any disruption to the supply of the animal or bird from any such market from which the animal or bird is to be procured. [10/2019] (2C) The Director‑General may grant a licence subject to such conditions as the Director‑General thinks fit, including but not limited to the conditions necessary or related to ensuring a secure and reliable supply in Singapore of any animals or birds intended for human consumption or production of primary produce, as the case may be. [10/2019] (3) Any person importing or transhipping an animal, bird or veterinary biologics in contravention of subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s9
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 9
title: Import or possession of noxious insects, pests or genetically modified organisms, etc.
content:
9. —(1) A person must not, without the prior written consent of the Director‑General, knowingly import into Singapore or have in the person’s possession any living noxious insect, or any living pest, or any living disease germ or virus or any bacterial culture, of a nature harmful or dangerous to animals or birds, or any genetically modified organism. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s10
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 10
title: Examination of imported animals and birds
content:
10. —(1) Any person who has imported any animal or bird must, if so directed by the Director‑General or an authorised officer, immediately upon the arrival of the animal or bird in Singapore, at the person’s own expense arrange for the animal or bird to be examined by an authorised examiner. (2) For the purpose of carrying out the examination of any animal or bird under subsection (1), an authorised examiner may detain the animal or bird at a quarantine station or such other place as may be approved by the Director‑General or an authorised officer until the completion of the examination. (3) If any animal or bird, upon being examined by an authorised examiner under subsection (1), is certified by the authorised examiner to be suffering from — ( a ) any disease or injury which, in the opinion of the authorised examiner, cannot be treated or relieved; or ( b ) any disease which is likely to spread unless the animal or bird is destroyed, the person who imported the animal or bird must, at the person’s own expense, cause that animal or bird to be destroyed at once and the carcase thereof to be disposed of in such manner as may be specified by the Director‑General or an authorised officer. (4) Any person who fails to comply with subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s11
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 11
title: Arrival of animal or bird to be reported
content:
11. —(1) The master of any ship or aircraft and the guard of any train on which there is any animal or bird, whether that animal or bird is intended to be landed in Singapore or not, must immediately on the first arrival of the ship, aircraft or train at a port, airfield or station in Singapore report the fact to a port officer or the officer in charge of the airfield or the station master (as the case may be) who must without delay inform an authorised officer. (2) An authorised officer may — ( a ) board any ship, aircraft or train for the purpose of examining any animal or bird therein; or ( b ) direct the master of the ship or aircraft or the guard of the train to arrange, at his or her own expense, for the animal or bird to be examined by an authorised examiner. (3) Despite the fact that — ( a ) a licence has been issued for the import or transhipment of an animal or bird under section 8; or ( b ) any animal or bird comes from a country or part of a country which has been specified in an order made under section 7(1)( a ), the port officer or officer in charge of an airfield or station master must not permit that animal or bird to be landed from the ship or removed from the aircraft or the train (as the case may be) until he or she has personally satisfied himself or herself that an authorised officer has granted a permit for the landing or removal of that animal or bird from the ship, aircraft or train. (4) Any person who — ( a ) fails to make a report as is required under subsection (1); ( b ) fails to comply with any direction given to the person by an authorised officer under subsection (2); or ( c ) permits an animal or bird to be landed or removed from any ship, aircraft or train in contravention of subsection (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 6 months or to both.


document_id: aba-1965
provision_ref: s12
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 12
title: Power to deal with diseased animals and birds being imported into Singapore
content:
12. —(1) Where the Director‑General or an authorised officer has reasonable grounds for suspecting that there is on board any vehicle, aircraft or ship that has entered or that is about to enter Singapore any animal or bird that is infected with any disease, the Director‑General or authorised officer may direct the person who is or who appears to be in command or charge of the vehicle, aircraft or ship to take all or any of the following measures at the person’s own expense: ( a ) ensure that any animal or bird on board the vehicle, aircraft or ship is not (as the case requires) removed from the vehicle, aircraft or ship or brought into Singapore; ( b ) arrange for any animal or bird on board the vehicle, aircraft or ship to be examined by an authorised examiner; ( c ) cause any animal or bird on board the vehicle, aircraft or ship which is infected or reasonably suspected to be infected with any disease and any other animal or bird on board the vehicle, aircraft or ship which has or may have come into contact with such animal or bird to be — (i) destroyed and disposed of in such manner as the Director‑General or authorised officer may specify; (ii) removed from Singapore; (iii) treated in such manner as may be specified in the direction or by the authorised examiner who examined the animal or bird; or (iv) quarantined in such manner, at such place and for such period as the Director‑General or authorised officer may specify; ( d ) ensure that the vehicle, aircraft or ship does not enter Singapore or remove the vehicle, aircraft or ship from Singapore (as the case requires), if the Director‑General is satisfied that such measure is necessary for the prevention of the introduction or spread of any disease in Singapore. (2) No compensation is payable in respect of any animal or bird which is required to be destroyed under subsection (1)( c )(i). (3) Any person who fails to comply with any direction given to the person by the Director‑General or an authorised officer under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s13
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 13
title: Animals and birds on board ship
content:
13. —(1) Any animal or bird imported or transhipped by sea must, unless an authorised officer has authorised its landing, at all times while on board the ship in any port, be confined in an enclosed part of the ship or in a cage or kennel. (2) If any animal or bird dies or is lost from a ship while in the port, the master of the ship must immediately notify an authorised officer of the death or loss. (3) The master of any ship, in any case — ( a ) in which any animal or bird imported or transhipped by sea in that ship has, in contravention of subsection (1), not been confined while on board the ship in the port; or ( b ) where the master fails without reasonable cause to notify the death or loss of any animal or bird while the ship is in the port, 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 6 months or to both.


document_id: aba-1965
provision_ref: s14
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 14
title: Permission to land carcases
content:
14. —(1) A person must not land from any ship or remove from any aircraft, train or vehicle the carcase of any animal or bird without the written permission of an authorised officer who may give written directions as to the manner of its disposal. (2) Any person — ( a ) landing or removing the carcase of an animal or bird in contravention of subsection (1); or ( b ) who fails to comply with the written directions of an authorised officer given under subsection (1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s15
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 15
title: Destruction or disinfection of certain articles
content:
15. —(1) Where an authorised officer is of the opinion that any bedding, litter, fodder or other material imported by land, sea or air may convey or spread any animal disease, he or she may — ( a ) seize and detain; and ( b ) order the destruction or disinfection of, that bedding, litter, fodder or other material. (2) No compensation is payable in respect of any bedding, litter, fodder or other material that is destroyed under subsection (1). Export


document_id: aba-1965
provision_ref: s16
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 16
title: No person to export any animal or bird without licence
content:
16. —(1) A person must not export any animal or bird or the carcase of any animal or bird except in accordance with — ( a ) a licence in that behalf issued by the Director‑General; ( b ) the conditions of that licence, if any; and ( c ) such other conditions as may be prescribed. (2) A licence to export any animal or bird or the carcase of any animal or bird may be issued upon an application made in the prescribed form to the Director‑General and upon the payment of such fees as may be prescribed. (3) Any person exporting any animal or bird or the carcase of any animal or bird in contravention of subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s17
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 17
title: Examination and treatment of animals and birds before export
content:
17. —(1) Any person who intends to export any animal or bird from Singapore must, if so directed by the Director‑General or an authorised officer, arrange, at the person’s own expense, for the animal or bird to be examined and, if necessary, treated by an authorised examiner before exporting the animal or bird. (2) For the purpose of carrying out the examination or treatment of any animal or bird under subsection (1), an authorised examiner may detain the animal or bird at a quarantine station or such other place as may be approved by the Director‑General or an authorised officer until the completion of the examination or treatment. (3) If any animal or bird, upon being examined by an authorised examiner under subsection (1), is certified by the authorised examiner to be infected with any disease — ( a ) the person intending to export the animal or bird must not export the animal or bird without the prior approval of the Director‑General or an authorised officer; and ( b ) the Director‑General or an authorised officer may direct the person intending to export the animal or bird to treat or destroy the animal or bird at the person’s own expense in such manner as may be specified by the Director‑General or authorised officer. (4) Any person who fails to comply with subsection (1) or (3)( a ) or with any direction given to the person by the Director‑General or an authorised officer under subsection (3)( b ) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s18
chapter: PART 2 - IMPORT, TRANSHIPMENT, EXPORT OF ANIMALS
section: 18
title: Certificate of freedom from disease
content:
18. —(1) Any person intending to export any animal or bird or the carcase thereof or any product derived from such animal, bird or carcase may apply to an authorised examiner — ( a ) for a certificate certifying that Singapore is free from such disease as may be specified in the certificate; or ( b ) for the animal, bird, carcase or product (as the case may be) to be examined and thereafter certified as to whether it is free from any disease or other condition. (2) An application under subsection (1) must be accompanied by the prescribed fee.


document_id: aba-1965
provision_ref: s19
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 19
title: Examination of animal or bird suspected of disease
content:
19. —(1) If the Director‑General or an authorised officer has reason to believe that any animal or bird may be infected with any disease, he or she may subject that animal or bird and any article or substance which has been in contact therewith to an examination. (2) For the purpose of this section — ( a ) the Director‑General or authorised officer may — (i) seize the animal or bird as well as the whole or any sample of any article or substance which has been in contact therewith and take them to the place of examination; or (ii) in writing direct the owner or person in charge of the animal or bird to deliver the animal or bird as well as the whole or any sample of any article or substance which has been in contact therewith to an authorised examiner at a specified place and time; and ( b ) the authorised examiner carrying out the examination may take any substance from the animal or bird or destroy the animal or bird and conduct a post‑mortem examination on its carcase, if that is the appropriate method by which the authorised examiner may, in accordance with accepted veterinary practice, determine whether the animal or bird has been infected with any particular disease. (3) No compensation is payable in respect of any animal or bird which has been destroyed under subsection (2)( b ). (4) Any person who — ( a ) without lawful excuse, fails to comply with any written direction given to the person under subsection (2)( a )(ii); or ( b ) without the permission of the Director‑General or an authorised officer, removes any animal or bird from the place to which it has been delivered under subsection (2)( a )(ii), 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 6 months or to both.


document_id: aba-1965
provision_ref: s20
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 20
title: Isolation or destruction of diseased animal or bird
content:
20. —(1) The Director‑General or an authorised officer may require the immediate isolation or destruction of any animal or bird if — ( a ) the animal or bird is certified by an authorised examiner, upon any examination carried out under section 19, to be infected with disease; ( b ) the Director‑General or authorised officer has other reasonable cause for believing that the animal or bird is infected with disease; or ( c ) the Director‑General or authorised officer has reasonable cause for believing that the animal or bird — (i) may have been in contact with another animal or bird which is infected with disease; (ii) may have been exposed to disease; or (iii) may perpetuate any disease. (2) Any person who, without lawful excuse, refuses or fails to isolate or destroy any animal or bird when required to do so by the Director‑General or an authorised officer under subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s21
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 21
title: Compensation for any animal or bird destroyed
content:
21. —(1) No compensation is payable in respect of any animal or bird which has been destroyed under section 20. (2) Despite subsection (1), the Minister may authorise the payment of such sum as the Minister may determine as compensation in respect of any animal or bird which has been destroyed.


document_id: aba-1965
provision_ref: s22
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 22
title: Post‑mortem examination
content:
22. —(1) The Director‑General or an authorised officer may cause the carcase of any animal or bird to be subject to a post‑mortem examination. (2) For the purposes of subsection (1), the Director‑General or authorised officer may give written directions — ( a ) for the carcase, if already buried, to be exhumed for the purpose of a post‑mortem examination; and ( b ) for the carcase to be delivered to an authorised examiner at a specified place and time. (3) Any person who — ( a ) without lawful excuse, fails to comply with any written direction given to the person under subsection (2); or ( b ) without the permission of the Director‑General or an authorised officer, removes the carcase from the place to which it has been delivered under subsection (2)( b ), 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 6 months or to both.


document_id: aba-1965
provision_ref: s23
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 23
title: Animal or bird exposed to infection
content:
23. —(1) If an authorised officer considers that any animal or bird has been exposed to infection to any disease, he or she may give written directions for that animal or bird to be subjected to such treatment as he or she may consider necessary, including vaccine or serum therapy or a combination of such therapy. (2) Any person who, without lawful excuse, fails to comply with any written direction given to the person under subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s24
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 24
title: Disinfection of building
content:
24. —(1) An authorised officer may give written directions for — ( a ) the disinfection in such manner as he or she may determine of any building in which an infected animal or bird has been found or kept; ( b ) prohibiting the use of any such building until the building has been disinfected in accordance with such directions as may have been given under paragraph ( a ). (2) Any person who, without lawful excuse, fails to comply with any written direction given to the person under subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s25
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 25
title: Destruction of building
content:
25. —(1) If an authorised officer is of the opinion that any building which has been occupied by an infected animal cannot be effectively disinfected, he or she may give written directions, with the approval of the Minister, to the owner or occupier thereof to destroy the building and to burn the materials thereof within such time as may be specified in the direction. (2) If a written direction given under subsection (1) is not complied with within the time specified in the direction, the authorised officer may cause the building and the materials thereof to be destroyed. (3) No compensation is payable in respect of any building which has been destroyed by the owner or occupier thereof in compliance with written directions or by an authorised officer under subsection (1) or (2), as the case may be. (4) Despite subsection (3), the Minister may authorise the payment of such sum as the Minister may determine as compensation in respect of any building mentioned in subsection (3). (5) Any person who, without lawful excuse, fails to comply with any written direction given to the person under subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s26
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 26
title: Disinfection or destruction of articles
content:
26. —(1) An authorised officer may give written directions for the disinfection or destruction of any bedding, clothing, harness, fitting, buckets, pails or utensils whatsoever used in connection with any infected animal or bird. (2) No compensation is payable in respect of any bedding, clothing, harness, fitting, buckets, pails or utensils destroyed under subsection (1). (3) Any person who, without lawful excuse, fails to comply with any written direction given to the person under subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s27
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 27
title: Disinfection of person and clothing
content:
27. —(1) An authorised officer may require the disinfection of the body and clothing of any person who has been in contact with or in charge of or attended upon any animal or bird infected with or in the opinion of the authorised officer infected with disease. (2) Any person who, without lawful excuse, fails to comply with any requirement under subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s28
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 28
title: Disinfection of vehicles
content:
28. —(1) An authorised officer may require the disinfection of any vehicle or conveyance — ( a ) entering or leaving an area declared to be an infected area, under section 35; or ( b ) which has been used in the transport of any animal or bird infected with or in the opinion of the authorised officer infected with disease. (2) Any person who, without lawful excuse, fails to comply with any requirement under subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s29
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 29
title: Disposal of infected animal, bird or carcase
content:
29. —(1) A person must not knowingly cast or cause or permit to be cast into any drain, ditch, water channel, street or open space, or otherwise expose — ( a ) any animal or bird or the carcase of any animal or bird which is or has been infected with disease; or ( b ) any fodder, litter, dung or thing which has been used in connection with any infected animal or bird. (2) Any person who acts in contravention of subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s30
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 30
title: Owner of diseased or dead animal or bird to report
content:
30. —(1) Every owner or person in charge of any animal or bird infected with or reasonably suspected to be infected with disease must — ( a ) immediately make a report to an authorised officer or to the nearest police station; and ( b ) at once cause that animal or bird and all other animals or birds which have been in contact with it to be confined and isolated until the arrival of an authorised officer. (2) Every owner or person in charge of any animal or bird reasonably suspected to have died of disease must immediately report its death to an authorised officer or the nearest police station and, in the case of an animal, the carcase must not be moved without the written permission from the authorised officer. (3) It is not an offence to bury the carcase of the animal, if no instructions have been received within 24 hours of making the report referred to in subsection (2). (4) Where the officer in charge of a police station has communicated the contents of a report by telephone to an authorised officer, he or she must as soon as possible transmit the report to the authorised officer. (5) Any person who, without reasonable excuse, fails to make a report as required under subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (6) Any person who, without reasonable excuse — ( a ) fails to cause any animal or bird to be confined and isolated as is required by subsection (1); or ( b ) permits the carcase of an animal or bird to be moved in contravention of subsection (2), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. Special provisions relating to
animals (other than dogs and cats) and birds


document_id: aba-1965
provision_ref: s32
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 32
title: Disposal of dead animal or bird
content:
32. —(1) The owner or person in charge of any animal or bird that has died from disease or has been destroyed by order of an authorised officer must burn or otherwise dispose of the carcase thereof in accordance with the written directions of the authorised officer. (2) Any person who, without reasonable excuse, fails to comply with any written direction given to the person by an authorised officer under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s33
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 33
title: Moving or disposal of diseased or suspected animal or bird
content:
33. —(1) A person must not move or dispose of, whether by sale or otherwise, any animal or bird diseased or reasonably suspected of being diseased or of being a contact of any diseased animal or bird or of the carcase of such an animal or bird, or of the milk, dung or blood of such an animal, except with the written consent of an authorised officer. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s34
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 34
title: Removal of articles from infected premises
content:
34. —(1) An authorised officer may give written directions prohibiting the removal of milk, manure, fodder, litter or other articles likely to carry or convey infection, from premises on which there is or recently has been, any animal or bird infected with disease. (2) Any person who, without reasonable excuse, fails to comply with any written direction given to the person under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s35
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 35
title: Infected areas
content:
35. —(1) Whenever there is reasonable cause to believe that any disease exists among any animals or birds in any part of Singapore, the Minister may by order declare that part to be an infected area and may in the order — ( a ) prohibit, either absolutely or conditionally, the removal of any animal or bird or any specified kind of animal or bird into or out of that area; and ( b ) restrict the movement of persons and vehicles, aircraft and ships into, within or out of that area. (2) When an area has been declared to be an infected area under subsection (1), the Director‑General or an authorised officer may give the owner or person in charge of any animal or bird in that area such written directions as the Director‑General or authorised officer may consider necessary to control and check the spread of the disease. (3) Directions issued under subsection (2) may — ( a ) regulate the tying‑up, isolation, segregation, movement or slaughter of animals or birds in the infected area; and ( b ) require the taking of any measure as may be specified by the Director‑General or authorised officer. (4) Any animal or bird allowed to stray within an infected area, in contravention of any written direction given under subsection (2), may — ( a ) be destroyed immediately by an authorised officer or any person acting under the authorised officer’s direction; or ( b ) be seized and detained until its forfeiture has been declared under the provisions of this Act. (5) No compensation is payable in respect of any animal or bird so destroyed or seized under subsection (4). (6) Any person who, without reasonable excuse, fails to comply with any order under subsection (1) or with any written direction under subsection (2) given to the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s36
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 36
title: Special permission
content:
36. An authorised officer may grant, subject to such conditions as he or she may impose, written permission to the owner of any animal or bird to remove it into or out of any infected area. Special provisions in connection with rabies


document_id: aba-1965
provision_ref: s37
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 37
title: Rabies‑infected areas
content:
37. —(1) The Minister may at any time as a precaution against rabies by order declare Singapore or any part thereof to be a rabies‑infected area. (2) A person must not take any dog out of a rabies‑infected area or out of Singapore when any part thereof is a rabies‑infected area, except in accordance with a written permit issued by an authorised officer. (3) The owner or person in charge of any dog within a rabies‑infected area must cause the dog to be kept under effective control — ( a ) by confining it within an enclosed area from which it would be impossible for the dog to escape; ( b ) by tying it up securely; or ( c ) by leading it with a chain or lead of strong cord or leather properly secured to a collar or harness worn by the dog. (4) If an authorised officer is satisfied that any dog or class of dogs, whether by reason of prophylactic treatment or otherwise, is immune from infection by rabies, he or she may exempt that dog or class of dogs from the requirements of subsection (3), subject to such conditions as the authorised officer may impose. (5) Any dog found within a rabies‑infected area which is not under effective control under subsection (3) may be destroyed by any person authorised in writing in that behalf by an authorised officer. (6) Any person authorised under subsection (5) — ( a ) may enter any land, building or premises for the purpose of carrying out the provisions of that subsection; ( b ) must not enter into any dwelling house for that purpose specified under that subsection, except during the day; and ( c ) must, if required, produce and show his or her written authority to the owner, occupier or person for the time being in charge of the land, building or premises. (7) Any person who acts in contravention of subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (8) Any person who, without reasonable excuse, fails to comply with subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s38
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 38
title: Destruction or detention of animal suspected to be infected with rabies
content:
38. —(1) Where an authorised officer reasonably suspects that any animal may be infected with rabies or has been exposed to rabies infection, he or she may either — ( a ) cause the animal to be destroyed immediately; or ( b ) give written directions to the owner or person in charge of the animal requiring that owner or person to take it immediately to any animal quarantine station for detention and observation. (2) If the owner or person in charge of the animal fails to comply with the written directions given under subsection (1), the authorised officer may either cause the animal to be destroyed immediately or take possession of the animal and remove it to an animal quarantine station. (3) The authorised officer may either destroy the animal in the animal quarantine station or may detain it until he or she is satisfied that it is free from disease. (4) The authorised officer may take possession of the body of any animal that has died or has been destroyed and which is reasonably suspected to have been infected with rabies and may dispose of it in such manner as he or she may think fit. (5) No compensation is payable to any person in respect of the destruction of any animal under subsection (1), (2) or (3). (6) Any person who, without reasonable excuse, fails to comply with any written direction given to the person under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (7) In this section, “animal” means any four‑footed beast in captivity or under control.


document_id: aba-1965
provision_ref: s39
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 39
title: Detention of any dog that has bitten a person
content:
39. —(1) An authorised officer or police officer may give directions requiring the owner or person in charge of any dog that has or is reasonably believed to have bitten any person to produce the dog at such place and time as the officer may determine. (2) If the owner or person in charge of the dog fails to comply with the directions given to him or her under subsection (1), the authorised officer or police officer may immediately take possession of the dog and remove it to an animal quarantine station. (3) Any person who, without lawful excuse, fails to comply with the directions given to the person under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.


document_id: aba-1965
provision_ref: s40
chapter: PART 3 - PREVENTION OF SPREAD OF DISEASE
section: 40
title: Anti‑rabies vaccination of dogs
content:
40. —(1) The Minister may make an order requiring that all dogs within Singapore or any part thereof specified in the order must be submitted to anti‑rabies vaccination. (2) Where an order has been made under subsection (1) an authorised officer may specify periods of time within which, and the place at which, dogs or groups of dogs, must be produced for the purpose of such vaccination. (3) All such arrangements for vaccination of dogs must be published in such manner as the authorised officer may determine. (4) The Minister may, by notification in the Gazette , require that every dog which has been vaccinated in accordance with the order must, after such date as may be specified in the notification, at all times during the continuance in force of the order and within the area to which the order applies, carry upon it a serially numbered badge, mark, tag or other evidence of vaccination. (5) Any dog within the area after the date specified in the notification made under subsection (4), whether the dog is at large or not, which does not carry the proper evidence of vaccination may be destroyed. (6) An authorised officer may authorise in writing any person to destroy dogs to give effect to subsection (5). (7) Any person so authorised may enter any land, building or premises for the purpose of carrying out the provisions of subsection (6). (8) The person so authorised must not enter into any dwelling for that purpose, except during the hours of daylight and must, if required, produce and show his or her written authority to the owner, occupier or person for the time being in charge of the land, building or premises. (9) If any person in charge of a dog fails to comply with any order or requirement under subsection (1) or (4), as the case may be, an authorised officer may immediately destroy that dog. (10) Any owner or person in charge of a dog who, without reasonable excuse, fails to comply with an order made under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (11) Any person who, without reasonable excuse, fails to comply with a requirement contained in a notification made under subsection (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (12) No compensation is payable in respect of any dog that is destroyed under this section.


document_id: aba-1965
provision_ref: s41
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 41
title: Interpretation of this Part
content:
41. In this Part, unless the context otherwise requires — “animal” includes any beast, bird, fish or reptile, whether wild or tame; “animal‑related business” means — ( a ) the operation of any place or establishment for the purpose of — (i) using or holding animals for display, sport, entertainment, sale, breeding or conservation; or (ii) the care, boarding, grooming, treatment, vaccination, inoculation, training or destruction of animals, for reward; ( b ) the provision of any service relating to the care, boarding, grooming, treatment, vaccination, inoculation, training, transportation, capture or destruction of animals, for reward; or ( c ) the operation of any animal rescue or welfare organisation or facility, but does not include any business in respect of animals intended for consumption; “code of animal welfare” means any code of animal welfare issued, adopted or amended by the Director‑General and in force under section 41A; “employment”, in relation to an animal‑related business, includes the holding of the office, or purporting to act in the capacity, of a director, manager, partner, secretary or other analogous position in the animal‑related business; “owner”, in relation to an animal, includes a person in charge of the animal; “person in charge”, in relation to an animal, means a person who has, whether permanently or on a temporary basis, the animal in the person’s possession, custody or control, or under the person’s care or supervision, and includes an individual who has the animal in such a manner in the course of the individual’s employment; “reward” means any payment or other benefit (whether monetary or otherwise). [46/2014]


document_id: aba-1965
provision_ref: s41A
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 41A
title: Codes of animal welfare
content:
41A. —(1) The Director‑General may, from time to time, for the purposes of this Part — ( a ) issue one or more codes of animal welfare; ( b ) adopt as a code of animal welfare, with or without any modification, any document (or any part of such document) prepared by any person in or outside Singapore; or ( c ) amend or revoke any code of animal welfare issued or adopted under this subsection, with respect to the standards of care to be provided or observed in respect of any animal or class of animals. [46/2014] (2) Upon issuing, adopting, amending or revoking a code of animal welfare under subsection (1), the Director‑General must — ( a ) publish a notice of the issue, adoption, amendment or revocation (as the case may be) in such manner as will secure adequate publicity for such issue, adoption, amendment or revocation; ( b ) specify the date of the issue, adoption, amendment or revocation (as the case may be) in the notice; and ( c ) ensure that the code of animal welfare (including any amendment made to the code of animal welfare) remains available for access or inspection without charge by the public. [46/2014] (3) Any issue, adoption, amendment or revocation of a code of animal welfare under subsection (1) does not have any force or effect until the notice relating to it has been published in accordance with subsection (2)( a ) and ( b ). [46/2014] (4) If any provision of any code of animal welfare in force under this section is inconsistent with any provision of this Act or any rule made under this Act, the provision in the code of animal welfare does not, to the extent of the inconsistency, have effect. [46/2014] (5) The Director‑General may, either generally or for such time as the Director‑General may specify, waive the application of any code of animal welfare (or any part of such code) issued, adopted or amended under this section to any animal owner or class of animal owners, or in respect of any animal or class of animals. [46/2014] (6) Any code of animal welfare issued under this section is deemed not to be subsidiary legislation. [46/2014]


document_id: aba-1965
provision_ref: s41B
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 41B
title: Use of codes of animal welfare in proceedings
content:
41B. —(1) A person shall not be liable to any criminal proceedings by reason only that the person has failed to observe any provision of a code of animal welfare. [46/2014] (2) In any criminal proceedings, any party to the proceedings may rely upon — ( a ) the failure of a person to comply with a provision of a code of animal welfare which applies to that person; or ( b ) that person’s compliance with that provision, as tending to establish or negate any liability which is in question in the proceedings. [46/2014]


document_id: aba-1965
provision_ref: s41C
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 41C
title: Duty of care of animal owners
content:
41C. —(1) Every owner of an animal — ( a ) must take reasonable steps to ensure that — (i) the animal is provided with adequate and suitable food and water, taking into account its dietary needs; (ii) the animal is provided with adequate shelter; (iii) the animal is not kept in confinement, conveyed, lifted, carried or handled in a manner or position that subjects the animal to unreasonable or unnecessary pain or suffering; and (iv) the animal is protected from, and rapidly diagnosed with, any significant injury or disease; ( b ) must not abandon the animal, or cause or permit the animal to be abandoned, whether permanently or temporarily, without reasonable cause or excuse; ( c ) in the case where the animal is missing, must make reasonable efforts to recover the animal; and ( d ) must take reasonable steps to ensure that the animal is cared for in accordance with the codes of animal welfare applicable to the animal. [46/2014] (2) Any person who fails to comply with subsection (1)( a ), ( b ) or ( c ) shall be guilty of an offence. [46/2014] (3) A person who is guilty of an offence under subsection (2) shall be liable on conviction — ( a ) in the case where the person commits the offence in the course of carrying on, or employment or purported employment with, an animal‑related business — (i) for a first offence, to a fine not exceeding $40,000 or to imprisonment for a term not exceeding 2 years or to both; and (ii) for a second or subsequent offence, to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 3 years or to both; or ( b ) in any other case — (i) for a first offence, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both; and (ii) for a second or subsequent offence, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both. [46/2014] (4) For the purpose of subsection (3), a person is a repeat offender if the person who is convicted, or found guilty, of an offence under subsection (2) has (whether before, on or after 16 January 2015) been convicted or found guilty on at least one other earlier occasion of an offence under section 42(1)( f ) in force immediately before that date. [46/2014]


document_id: aba-1965
provision_ref: s42
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 42
title: Cruelty to animals
content:
42. —(1) Any person who — ( a ) cruelly beats, kicks, ill‑treats, over‑rides, over‑drives, over‑loads, tortures, infuriates or terrifies any animal; ( b ) causes or procures or, being the owner, permits any animal to be so used; ( c ) by rashly or unreasonably doing or omitting to do any act, causes any unnecessary pain or suffering or, being the owner, permits any unnecessary pain or suffering to any animal; [Act 23 of 2021 wef 01/03/2022] ( d ) employs or causes or procures or, being the owner, permits to be employed in any work of labour, any animal which in consequence of any disease, infirmity, wound or sore, or otherwise, is unfit to be so employed; or ( e ) causes, procures or assists at the fighting or baiting of any animal, or keeps, uses, manages, or acts or assists in the management of any premises or place for the purpose, or partly for the purpose, of fighting or baiting any animal, or permits any premises or place to be so kept, managed or used, or receives or causes or procures any person to receive money for the admission of any person to the premises or place, shall be guilty of an offence. [46/2014] (2) For the purposes of subsection (1), an owner is deemed to have permitted cruelty to an animal, if the owner has failed to exercise reasonable care and supervision in respect of the animal. (3) Nothing in this section applies to the commission or omission of any act in the course of the destruction, or the preparation for destruction of any animal as food, unless that destruction or preparation was accompanied by the infliction of unnecessary suffering. (4) A person who is guilty of an offence under subsection (1) shall be liable on conviction — ( a ) in the case where the person commits the offence in the course of carrying on, or employment or purported employment with, an animal‑related business — (i) for a first offence, to a fine not exceeding $40,000 or to imprisonment for a term not exceeding 2 years or to both; and (ii) for a second or subsequent offence, to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 3 years or to both; or ( b ) in any other case — (i) for a first offence, to a fine not exceeding $15,000 or to imprisonment for a term not exceeding 18 months or to both; and (ii) for a second or subsequent offence, to a fine not exceeding $30,000 or to imprisonment for a term not exceeding 3 years or to both. [46/2014]


document_id: aba-1965
provision_ref: s43
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 43
title: Prescribed activities and services to be performed by qualified individuals
content:
43. —(1) A person carrying on any prescribed animal‑related business must not employ or engage any individual to perform any prescribed activity or service, or prescribed class of activities or services, relating to the ownership of an animal or class of animals unless the individual holds such qualifications or has completed such training as the Director‑General may specify. [46/2014] (2) The Director‑General must publish on a prescribed website the Director‑General’s specifications on qualifications and training under subsection (1). [46/2014] (3) Any person carrying on a prescribed animal‑related business who contravenes subsection (1) 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 6 months or to both. [46/2014]


document_id: aba-1965
provision_ref: s43A
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 43A
title: Power to issue directions
content:
43A. —(1) The Director‑General may in any particular case issue to the owner of an animal such directions as the Director‑General considers necessary to ensure that — ( a ) the welfare of the animal is safeguarded; or ( b ) the provisions of this Part are complied with, and the owner must comply with the directions. [46/2014] (2) Any person who, without reasonable excuse, fails to comply with any direction issued to the person under subsection (1) shall be guilty of an offence and shall be liable on conviction — ( a ) in the case where the person commits the offence in the course of carrying on, or employment or purported employment with, an animal‑related business, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both; or ( b ) in any other case, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. [46/2014]


document_id: aba-1965
provision_ref: s43B
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 43B
title: Disqualification orders
content:
43B. —(1) Where a person is convicted of an offence under section 41C(2), 42(1) or 43(3), the court before which the person is convicted of that offence may, in addition to the punishment provided for that offence — ( a ) in the case where the person commits the offence in the course of carrying on, or employment or purported employment with, an animal‑related business, disqualify the person from — (i) carrying on any animal‑related business or class of animal‑related businesses; or (ii) being a person in charge of any animal or class of animals in the course of any employment with any animal‑related business; or ( b ) in any other case, disqualify the person from owning any animal or any class of animals, for a period not exceeding 12 months starting on such date as the court may specify. [46/2014] (2) Where a court makes a disqualification order against a person under subsection (1), the court may make such order as it thinks fit for the disposal of any animal owned by the person at the time of the making or start of the disqualification order. [46/2014] (3) Any person who contravenes a disqualification order made against the person under subsection (1) 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 6 months or to both. [46/2014] (4) Any person carrying on the business of an animal‑related business who, knowingly or with reckless disregard, employs any individual in any capacity that is prohibited by a disqualification order made against that individual under subsection (1)( a )(ii) 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 6 months or to both. [46/2014]


document_id: aba-1965
provision_ref: s44
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 44
title: Orders by Magistrate when an offence has been committed
content:
44. —(1) When any person has been convicted of an offence under this Part, the court may order — ( a ) that the animal in respect of which the offence was committed be taken to a veterinary centre or such other place as the court may specify and there detained and treated for any period stated in the order, or until released by further order of a Magistrate or until an authorised officer has certified in writing that it may properly be released; ( b ) that the animal be treated by an authorised officer or by a person licensed under section 53 to treat animals and not used during such period as may be stated in the order or until permission to use it has been given by a Magistrate or an authorised officer; or ( c ) if satisfied that the animal is incurably diseased or injured, that it be destroyed immediately by or under the direction of a police officer or an authorised officer and that the cost of burying or otherwise disposing of the carcase be borne by the person convicted. [46/2014] (2) Where the court makes an order under subsection (1)( a ), the person who has been convicted of an offence in respect of the animal is liable to pay the costs and expenses for its maintenance and treatment until it is declared fit for release or use. (3) Without affecting subsection (1), where the owner of any animal is convicted of an offence under this Part, the court may, upon convicting the owner, if it thinks fit, in addition to any other punishment, deprive him or her of the ownership of the animal and make such order as to the disposal of the animal as the court thinks fit. [46/2014] (4) The court is not to make an order under subsection (3) unless it is satisfied by evidence as to a previous conviction, or as to the character of the owner or otherwise, that the animal, if left with the owner, is likely to be exposed to cruelty. (5) Any person who acts in contravention of the provisions of an order made under subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s45
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 45
title: Power to order destruction of animals
content:
45. —(1) An authorised officer or a police officer who has satisfied himself or herself by personal inspection or otherwise — ( a ) that an animal is diseased or injured and that the disease or injury from which the animal is suffering is incurable or that it is cruel to keep the animal alive; or ( b ) that an animal is so diseased or so severely injured or in such a physical condition that, in the officer’s opinion, having regard to the means available for removing the animal there is no possibility of removing it without cruelty and that it is cruel to keep it alive, may give written directions requiring the animal to be destroyed and those directions may immediately be carried out by or under the supervision of that authorised officer or police officer or any other person authorised in that behalf by the authorised officer or police officer. (2) If the animal so diseased or injured is in any house, stable, shed, or enclosure proper for that animal and not in a public thoroughfare, market or place, written directions must not be given until the owner of the animal (if known) has been duly notified of the state of the animal. [46/2014] (3) If any animal is destroyed under written directions given under subsection (1), the expenses of the removal and burial of the carcase of the animal must be paid by the owner of the animal and the amount of the expenses may be recovered from that owner in a summary manner before a Magistrate. [46/2014]


document_id: aba-1965
provision_ref: s46
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 46
title:
No compensation for destruction of an animal incurably diseased or injured or destroyed at request of professed owner

content:
46. No compensation is in any case payable to any person in respect of the destruction of any animal — ( a ) under an order made under section 44(1)( c ); ( b ) under written directions given under section 45(1); or ( c ) in compliance with a written request to an authorised officer or a person in charge of a veterinary centre or such other place as provided for in section 44(1) by any person professing to be the owner of the animal.


document_id: aba-1965
provision_ref: s47
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 47
title: Award to informer
content:
47. The court before which any person is convicted of an offence under this Part may direct any fine or portion of any fine imposed and levied under this Act to be paid to the informer.


document_id: aba-1965
provision_ref: s48
chapter: PART 4 - ANIMAL WELFARE AND PREVENTION
section: 48
title: Animals and birds not to be kept in captivity for sale, export or exhibition without licence
content:
48. —(1) A person must not keep in captivity for sale, export or exhibition any animal or bird in any place which has not been licensed in that behalf under this Act. (2) Any person who contravenes subsection (1) 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 6 months or to both.


document_id: aba-1965
provision_ref: s49
chapter: PART 5 - CONTROL OF LIVESTOCK
section: 49
title: Movement or slaughter of animals and birds may be prohibited
content:
49. —(1) The Minister may by order — ( a ) prohibit for such period as may be specified in the order the movement of any animals and birds from one part of Singapore to another except under a licence; ( b ) prohibit during such period or periods as may be specified in the order the slaughter of any animal or bird except under a licence. (2) A licence issued in accordance with an order made under subsection (1) is subject to such conditions as may be contained in the order or the licence. (3) Any person who contravenes the provisions of an order made under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s50
chapter: PART 6 - ENFORCEMENT POWERS
section: 50
title: Powers of search, etc.
content:
50. —(1) For the purpose of ascertaining whether any animal or bird is suffering from disease or for the purpose of ascertaining whether any offence under this Act has been or is being committed — ( a ) any authorised officer or police officer may enter and examine any land, building or premises on or in which the officer suspects any animal or bird is being kept, for the purpose of examining the animal, bird, land, building or premises, and the owner of the land, building, premises, animal or bird must render the authorised officer or police officer all necessary assistance and provide such information as may be required of the owner; and ( b ) any authorised officer, police officer or officer of customs may stop, enter and examine any conveyance used for carrying animals. [46/2014] (2) Any authorised officer, police officer or officer of customs acting under subsection (1) may, if the circumstances so warrant, with such assistance as he or she thinks necessary, remove anything obstructing his or her entry to the premises or conveyance or break open any door, window, lock, fastener, hold, compartment, box, container or any other thing. (2A) Any authorised officer, police officer or officer of customs acting under subsection (1) may take such photographs or audio or video recordings as necessary of any premises or conveyance referred to in that subsection (including anything in the premises or conveyance). [46/2014] (2B) Any authorised officer, police officer or officer of customs may stop and examine in any street or public place any animal in respect of which the officer has reason to believe that an offence under this Act has been or is being committed. [46/2014] (3) No compensation is payable to any person in respect of any damage to the person’s property caused or occasioned by any act authorised by subsection (2). (4) Any person in charge of a conveyance who does not stop when required to do so by any authorised officer, police officer or officer of customs under subsection (1)( b ) 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 6 months or to both.


document_id: aba-1965
provision_ref: s51
chapter: PART 6 - ENFORCEMENT POWERS
section: 51
title: Powers of seizure
content:
51. —(1) Where any authorised officer or police officer has reason to believe that any offence under this Act has been or is being committed or where any officer of customs has reason to believe that an offence under this Act relating to import or export has been or is being committed, the authorised officer, police officer or officer of customs may — ( a ) seize any animal, bird, carcase or article which is the subject matter of such an offence; ( aa ) seize any article or conveyance with which or by means of which, the offence is reasonably suspected to have been committed; and ( b ) remove that animal, bird, carcase, article or conveyance to any compound, enclosure or other place selected by the authorised officer and there detain it. [46/2014] (2) Where any animal, bird, carcase, article or conveyance has been seized and detained under subsection (1), the authorised officer, police officer or officer of customs must report the same to a Magistrate and the Magistrate may make such order for the further detention or release of the animal, bird, carcase, article or conveyance as the Magistrate may think fit. [46/2014] (3) The owner of the animal, bird, carcase, article or conveyance must pay such sum as the Magistrate may consider reasonable to cover the expenses connected with its removal to a place of detention and unless that sum is paid within a specified time the animal, bird, carcase, article or conveyance must be forfeited. [46/2014]


document_id: aba-1965
provision_ref: s52
chapter: PART 6 - ENFORCEMENT POWERS
section: 52
title: Powers of arrest
content:
52. —(1) An authorised officer, a police officer or an officer of customs may arrest without warrant any person whom the officer reasonably suspects of committing or attempting to commit an offence under this Act. [46/2014] (1A) The officer making an arrest under this section must not restrain the person arrested more than is necessary to prevent the person’s escape. [46/2014] (2) Any authorised officer, police officer or officer of customs making an arrest without warrant must, subject to subsection (3), without unnecessary delay bring the person arrested before a Magistrate’s Court. (2A) A person who is arrested under this section must not be detained in custody for a period longer than is reasonable under the circumstances of the case, and such period must not exceed 48 hours (excluding the time necessary for the journey to a Magistrate’s Court). [46/2014] (3) A person who has been arrested by any authorised officer, police officer or officer of customs must not be released, except on the person’s own bond or on bail or on the special order in writing of the Magistrate or the Director‑General.


document_id: aba-1965
provision_ref: s52A
chapter: PART 6 - ENFORCEMENT POWERS
section: 52A
title: Powers of investigation
content:
52A. —(1) For the purposes of investigating any offence under this Act, an authorised officer, a police officer or an officer of customs may do all or any of the following: ( a ) examine orally any person who appears to be material to the investigation — (i) whether before or after that person or anyone else is charged with an offence in connection with the case; and (ii) whether or not the person is to be called as a witness in any inquiry, trial or other proceeding in connection with the case; ( b ) issue a written notice requiring any person within the limits of Singapore, who appears to be material to the investigation, to attend before the officer; ( c ) require any person who is reasonably believed to have — (i) any information; or (ii) any document or article in the person’s possession, custody or control, relevant to the investigation, to provide that information, or produce that document or article. [46/2014] (2) Any person examined under this section is bound to state truly what the person knows of the facts and circumstances of the case, except that the person need not say anything that might expose the person to a criminal charge, penalty or forfeiture. [46/2014] (3) A statement made by any person examined under this section must — ( a ) be reduced to writing; ( b ) be read over to the person; ( c ) if the person does not understand English, be interpreted in a language that the person understands; and ( d ) after correction (if necessary), be signed by the person. [46/2014] (4) If any person fails to comply with a written notice issued to the person by the authorised officer, police officer or officer of customs under subsection (1)( b ), the officer may report such failure to a Magistrate who may then issue a warrant ordering the person to comply with the written notice. [46/2014] (5) Subject to subsection (6), an authorised officer, a police officer or an officer of customs may take possession of, or any extract from or copy of, any document or article produced under subsection (1)( c ) for further investigation. [46/2014] (6) Any thing taken possession of by an authorised officer, a police officer or an officer of customs under subsection (5) — ( a ) must be placed in safe custody by the officer; and ( b ) unless ordered otherwise by a court, may be retained by the officer until the completion of any proceedings (including proceedings on appeal) in which it may be evidence. [46/2014] (7) Any person who, without reasonable excuse, refuses or fails to comply with any notice issued to the person under subsection (1)( b ) or with any requirement made of the person under subsection (1)( c ) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both. [46/2014]


document_id: aba-1965
provision_ref: s53
chapter: PART 7 - LICENSING OF VETERINARY CENTRE,
section: 53
title: Licence to treat, vaccinate and inoculate animal or bird
content:
53. —(1) A person other than an authorised officer must not treat, vaccinate or inoculate any animal or bird except under and in accordance with the conditions of a licence issued by the Director‑General. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s54
chapter: PART 7 - LICENSING OF VETERINARY CENTRE,
section: 54
title: Veterinary centres to be licensed
content:
54. —(1) A person must not use or permit any premises to be used as a veterinary centre except under and in accordance with the conditions of a licence issued by the Director‑General. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s55
chapter: PART 7 - LICENSING OF VETERINARY CENTRE,
section: 55
title: Licence to possess or inoculate veterinary biologics
content:
55. —(1) A person other than an authorised officer must not — ( a ) have in the person’s possession any veterinary biologics; or ( b ) inoculate any animal or bird with any veterinary biologics, except under and in accordance with the conditions of a licence issued by the Director‑General. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s56
chapter: PART 7 - LICENSING OF VETERINARY CENTRE,
section: 56
title: Brands or other identification marks may be applied to animals and birds
content:
56. —(1) The Director‑General or an authorised officer may give directions to the owner or person in charge of any animal or bird to have that animal or bird branded, labelled or otherwise marked, either permanently or temporarily, for the purpose of identification. (2) The branding, labelling or marking of any animal or bird under subsection (1) must be carried out by a person designated by the Director‑General under subsection (3) and the costs thereof must be borne by the owner or person in charge of the animal or bird. (3) The Director‑General may designate any person to carry out the branding, labelling or marking of animals and birds for the purpose of this section. (4) Any person who — ( a ) fails to comply with any direction given to the person under subsection (1); or ( b ) counterfeits, copies, alters, defaces or erases any brand, label or mark applied on any animal or bird under this section, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s57
chapter: PART 8 - QUARANTINE
section: 57
title: Quarantine stations
content:
57. —(1) The Director‑General may establish or designate such number of quarantine stations as the Director‑General thinks necessary for the purposes of this Act. (2) For the purposes of subsection (1), the Director‑General may engage the service of any suitably qualified person to provide such number of quarantine stations as the Director‑General thinks necessary and to manage any quarantine station established by the Director‑General under subsection (1).


document_id: aba-1965
provision_ref: s58
chapter: PART 8 - QUARANTINE
section: 58
title: Prohibition against use of premises as unauthorised quarantine stations
content:
58. —(1) A person must not use or permit any premises to be used as a quarantine station for animals or birds unless such premises have been designated by the Director‑General as a quarantine station under section 57. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months.


document_id: aba-1965
provision_ref: s59
chapter: PART 8 - QUARANTINE
section: 59
title: Regulation and control of keeping, breeding or feeding of animals and birds
content:
59. —(1) The Minister may make rules for the following purposes: ( a ) to prohibit, either absolutely or subject to such conditions as may be prescribed, the keeping, breeding or feeding in any private or public place of any animal or bird or type thereof; ( b ) to regulate the keeping, breeding or feeding in any private or public place of any animal or bird or type thereof; and ( c ) to provide for the impounding of stray cats or dogs found in any public place. (2) Without limiting subsection (1), rules made under that subsection may — ( a ) require any person intending to keep or breed any animal or bird or type thereof in any private or public place to obtain a licence from the Director‑General and to comply with the conditions of such licence; ( b ) provide for the licence to be issued in respect of either or both — (i) the animal or bird to be kept or bred; and (ii) the place at which the animal or bird is to be kept or bred; and ( c ) empower the Director‑General or an authorised officer to remove or destroy or cause the removal or destruction of any animal or bird in connection with which any contravention of any rule made under this section has been committed. (3) No compensation is payable in respect of any animal or bird which is required by any rules made under subsection (2)( c ) to be destroyed. (4) Section 80(3) applies in respect of rules made under this section.


document_id: aba-1965
provision_ref: s60
chapter: PART 9 - OFFENCES AND PENALTIES
section: 60
title: Obstructing officers in execution of their duties
content:
60. Any person who, without lawful excuse, obstructs or impedes or assists in obstructing or impeding any authorised officer, officer of customs or police officer in the exercise of the officer’s duties under this Act or any rule or order made thereunder shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s60A
chapter: PART 9 - OFFENCES AND PENALTIES
section: 60A
title: Giving false information
content:
60A. A person — ( a ) who intentionally alters, suppresses or destroys any document or information which the person has been required by or under section 52A to produce or provide; or ( b ) who, in producing or providing any document or information required by or under section 52A, makes any statement which the person knows or ought reasonably to know that, or is reckless as to whether, it is false or misleading in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. [10/2019]


document_id: aba-1965
provision_ref: s61
chapter: PART 9 - OFFENCES AND PENALTIES
section: 61
title: Altering licences
content:
61. Any person who, without lawful authority, alters any licence or permit issued under this Act or knowingly makes use of any licence or permit so altered shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: aba-1965
provision_ref: s62
chapter: PART 9 - OFFENCES AND PENALTIES
section: 62
title: Suspension and revocation of licences and permits
content:
62. —(1) The Director‑General may suspend or revoke a licence or permit if the Director‑General is satisfied that — ( a ) the issue of the licence or permit has been obtained by fraud or misrepresentation; ( b ) the person to whom the licence or permit has been issued is contravening or has contravened or has failed to comply with — (i) any of the provisions of this Act; (ii) any condition of the licence or permit; or (iii) any direction given to the person by the Director‑General or an authorised officer under this Act or by the Director‑General, Food Administration under Part 2A of the Sale of Food Act 1973; or ( c ) it is in the public interest to suspend or revoke the licence or permit. [48/2017; 10/2019] (2) The Director‑General must, before suspending or revoking the licence or permit under subsection (1) — ( a ) give the holder of the licence or permit written notice of the Director‑General’s intention to do so; and ( b ) in such notice call upon the holder of the licence or permit to show cause within such time as may be specified in the notice as to why the licence or permit should not be suspended or revoked. (3) If the holder of the licence or permit — ( a ) fails to show cause within the period of time given to the holder to do so or such extended period of time as the Director‑General may allow; or ( b ) fails to show sufficient cause, the Director‑General must give written notice to the holder of the licence or permit of the date from which the suspension or revocation of the licence or permit is to take effect. (4) Any person who is aggrieved by the suspension or revocation of the person’s licence or permit may, within 7 days from the date of receipt of the notice informing the person of the suspension or revocation, appeal in writing to the Minister whose decision is final. (5) Even though an appeal under subsection (4) is pending, the suspension or revocation of a licence or permit under subsection (3) takes effect from the date of suspension or revocation specified by the Director‑General, unless the Minister otherwise orders.


document_id: aba-1965
provision_ref: s63
chapter: PART 9 - OFFENCES AND PENALTIES
section: 63
title: Penalties for offences for which no expressed penalty is provided
content:
63. Any person guilty of an offence under this Act, or any rule or order made thereunder for which no expressed penalty is provided shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.


document_id: aba-1965
provision_ref: s64
chapter: PART 9 - OFFENCES AND PENALTIES
section: 64
title: Forfeiture
content:
64. —(1) The court before which any person is tried for an offence under this Act may make an order for the forfeiture of any item which has been seized under the provisions of this Act if — ( a ) the court is satisfied that — (i) an offence under this Act has been committed; and (ii) the item seized was the subject matter, or was used in the commission, of the offence; and ( b ) having regard to the circumstances of the case, the court thinks it fit to order the forfeiture of the item. (2) Where no party raises the question of forfeiture under subsection (1), the court is to consider the question on its own motion. (3) The court may make an order under subsection (1) for the forfeiture of any item which has been seized under the provisions of this Act even though no person may have been convicted of an offence. (4) If the court, having regard to the circumstances of the case, does not think it fit to order the forfeiture of any item which has been seized under the provisions of this Act, the court is to order that the item be released to the owner thereof or to the person entitled thereto. (5) In the absence of any prosecution with regard to any item which has been seized under the provisions of this Act, the Director‑General must give the person from whom the item was seized or the owner of the item written notice that the item is, on the expiry of 7 days from the date specified in the notice, deemed to be forfeited unless a claim thereto is made before then in accordance with subsection (6). (6) A person asserting — ( a ) that the person is the owner of, or is entitled to, any item which has been seized under the provisions of this Act; and ( b ) that the item is not liable to forfeiture, may, personally or by the person’s agent authorised in writing, give written notice to the Director‑General that the person claims the item. (7) On receipt of a notice under subsection (6), the Director‑General may direct that the item be released to the person who has given the notice or may refer the matter to a court for decision. (8) Where no claim is received on the expiry of 7 days from the date specified in the notice mentioned in subsection (5), the item to which the notice relates is deemed to be forfeited. (9) Where the owner of any item seized under the provisions of this Act consents to its disposal, the item is thereupon deemed to be forfeited. (10) Any item forfeited or deemed to be forfeited under this section must be delivered to an authorised officer and must be disposed of in such manner as the Director‑General thinks fit. (11) In this section, “item” means any animal, bird, carcase or any other article.


document_id: aba-1965
provision_ref: s65
chapter: PART 9 - OFFENCES AND PENALTIES
section: 65
title: Presumptions
content:
65. —(1) Where the owner or person in charge of a diseased animal or bird is charged with an offence under this Act in respect of the disease, the owner or person is presumed to have known of the existence of the disease in the animal or bird until the owner or person shows to the satisfaction of the court before which the owner or person is charged that the owner or person had no such knowledge and could not with reasonable diligence have obtained such knowledge. (2) Where there is any doubt regarding the ownership of any animal or bird, the person found in possession of the animal or bird, or the occupier of the premises frequented by it may be presumed to be the owner thereof until the contrary is proved.


document_id: aba-1965
provision_ref: s66
chapter: PART 9 - OFFENCES AND PENALTIES
section: 66
title: Offences committed by bodies corporate and by agents and servants
content:
66. —(1) Where an offence under this Act has been committed by a body corporate, a partnership or an unincorporated association of persons, any person who at the time of the commission of the offence was a director, manager, partner, secretary or other similar officer thereof, or was purporting to act in any such capacity, shall be guilty of that offence unless he or she proves that — ( a ) the offence was committed without his or her consent or connivance; and ( b ) he or she had exercised all such diligence to prevent the commission of the offence as he or she ought to have exercised having regard to the nature of his or her functions in that capacity and to all the circumstances. (2) Where an offence under this Act is committed by any person acting as an agent or servant of another person, or being otherwise subject to the supervision or instruction of another person for the purposes of any employment in the course of which the offence was committed, that other person shall, without affecting the liability of the firstmentioned person, be liable under this Act in the same manner and to the same extent as if that other person had personally committed the offence if it is proved that the act which constituted the offence was committed with that other person’s consent or connivance or that it was attributable to any neglect on that other person’s part.


document_id: aba-1965
provision_ref: s67
chapter: PART 9 - OFFENCES AND PENALTIES
section: 67
title: Jurisdiction of court
content:
67. —(1) Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court and a Magistrate’s Court have jurisdiction to try any offence under this Act and have power to impose the full penalty or punishment in respect of any offence under this Act. (2) For the purpose of section 151 of the Criminal Procedure Code 2010, on receiving the complaint in writing and signed by the Director‑General or an authorised officer, the Magistrate must proceed to issue a summons or warrant in accordance with section 153 of the Criminal Procedure Code 2010. [15/2010]


document_id: aba-1965
provision_ref: s68
chapter: PART 9 - OFFENCES AND PENALTIES
section: 68
title: Evidence
content:
68. —(1) Subject to subsection (3) — ( a ) a document or certificate purporting to be a report under the hand of the Director‑General or an authorised officer upon any matter or thing in connection with the administration or enforcement of this Act or with any investigation carried out under this Act is admissible as evidence in any proceedings under this Act and is prima facie evidence of the facts stated therein; and ( b ) a certificate of an authorised examiner stating that he or she has examined any animal or bird or any other matter and stating the result of his or her examination is admissible as evidence in any proceedings for an offence under this Act and is prima facie evidence of the facts stated therein and of the correctness of the result of the examination. (2) For the purposes of this section, a document purporting to be a certificate mentioned in subsection (1) on its production by the prosecution is, unless the contrary is proved, presumed to be such a certificate. (3) A certificate mentioned in subsection (1) is not to be received in evidence pursuant to that subsection unless the person charged has been given — ( a ) a copy of the certificate; and ( b ) notice of the intention of the prosecution to produce the certificate as evidence in the proceedings, at least 10 clear days before the date of commencement of the proceedings. (4) Where a certificate of the Director‑General, an authorised officer or an authorised examiner is admitted in evidence under subsection (1), the person charged may require the Director‑General, authorised officer or authorised examiner to be called as a witness for the prosecution and be cross‑examined as if he or she had given evidence of the matters stated in the certificate.


document_id: aba-1965
provision_ref: s69
chapter: PART 9 - OFFENCES AND PENALTIES
section: 69
title: Composition of offences
content:
69. —(1) The Director‑General or any officer authorised in writing in that behalf by the Board may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $1,000. [10/2019] (2) On payment of the sum, no further proceedings are to be taken against that person in respect of the offence. (3) All composition sums collected under this section must be paid into the Consolidated Fund. [10/2019]


document_id: aba-1965
provision_ref: s70
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 70
title: Fees, etc., payable to Board
content:
70. All fees, charges and moneys collected under this Act or any rules made under this Act (except composition sums) must be paid to the Board. [10/2019]


document_id: aba-1965
provision_ref: s71
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 71
title: Expenses
content:
71. Any expense incurred by an authorised officer or other officer in the exercise of the powers conferred on him or her by this Act or any rule, order or direction made or given thereunder is to be charged against the owner, consignor, consignee or importer (as the case may be) of the animal, bird, carcase, article, building or conveyance concerned and may be recovered as a civil debt.


document_id: aba-1965
provision_ref: s72
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 72
title: Action to be at risk and expense of owner
content:
72. —(1) Any action taken under the provisions of this Act or of any rule, order or direction made or given thereunder in respect of any animal, bird, carcase, article, building or conveyance is at the risk of the owner thereof. (2) No liability shall attach to the Board or to any officer thereof in respect of any expense, loss, damage or delay arising in or from the lawful exercise of the powers under this Act. [10/2019]


document_id: aba-1965
provision_ref: s73
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 73
title:
Powers of Director‑General and authorised officer in cases of non‑compliance with Act or any direction or order

content:
73. —(1) If a person to whom any of the provisions of this Act applies or to whom any direction or order is given under this Act fails to comply with such provision, direction or order, then, without prejudice to any proceedings that may be instituted against that person for such non‑compliance, the Director‑General or an authorised officer may perform any act or take any measure as is required by the provision, direction or order to be performed or taken and recover any costs and expenses reasonably incurred by him or her from that person. (2) In exercising the powers conferred by subsection (1), the Director‑General or authorised officer may, without warrant, enter any premises, vehicle, ship or aircraft and, if the circumstances so warrant, may use such force as may be necessary to effect such entry.


document_id: aba-1965
provision_ref: s74
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 74
title: Power to require production of documents, etc.
content:
74. —(1) For the purpose of discharging his or her functions and duties under this Act, the Director‑General or an authorised officer may at any time require any person — ( a ) to produce to the Director‑General or authorised officer for inspection or for the purpose of obtaining copies or extracts, or to provide the Director‑General or authorised officer with copies or extracts of, any book, shipping bill, bill of lading or other document or record that the Director‑General or authorised officer believes on reasonable grounds to contain any information relevant to the administration or enforcement of this Act; or ( b ) to provide any information as the Director‑General or authorised officer may reasonably require. (2) The Director‑General or an authorised officer may record any information provided by any person under subsection (1)( b ) as a statement which is admissible as evidence in any proceedings in connection with any offence under this Act. (3) Any person who fails to comply with any requirement made by the Director‑General or an authorised officer under subsection (1)( a ) or ( b ) 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 6 months or to both.


document_id: aba-1965
provision_ref: s75
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 75
title: Form and authentication of notices, orders and other documents
content:
75. —(1) All notices, orders and other documents of any nature which the Director‑General is empowered to give by this Act may be in such form as the Director‑General may determine, and may be given by any authorised officer. (2) Where any such notice, order or document requires authentication — ( a ) the signature of the Director‑General or an authorised officer; or ( b ) an official facsimile of such signature, appended thereto is sufficient authentication.


document_id: aba-1965
provision_ref: s76
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 76
title: Inaccuracies in documents
content:
76. —(1) Any misnomer or inaccurate description of any person, animal, bird, premises, building, street, place, vehicle, aircraft, ship or other conveyance named or described in any notice, order or document prepared, issued or served under or for the purposes of this Act does not affect in any way the operation of this Act as respects that person, animal, bird, premises, building, street, place, vehicle, aircraft, ship or other conveyance if that person, animal, bird, premises, building, street, place, vehicle, aircraft, ship or other conveyance is so designated in the notice, order or document as to be identifiable. (2) No proceedings taken under or by virtue of this Act are to be invalid for want of form.


document_id: aba-1965
provision_ref: s77
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 77
title: Service of documents
content:
77. —(1) Any notice, order or document required or authorised by this Act to be served on any person, and any summons issued by a court against any person in connection with any offence under this Act may be served on the person — ( a ) by delivering it to the person or to an adult member or employee of his or her family or household at his or her usual or last known place of residence; ( b ) by leaving it at the person’s usual or last known place of residence or business in an envelope addressed to the person; ( c ) by sending it by registered post addressed to the person at the person’s usual or last known place of residence or business; or ( d ) in the case of an incorporated company, a partnership or a body of persons — (i) by delivering it to the secretary or other similar officer of the company, partnership or body of persons at its registered office or principal place of business; or (ii) by sending it by registered post addressed to the company, partnership or body of persons at its registered office or principal place of business. (2) Any notice, order, document or summons sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person at the time when the notice, order, document or summons (as the case may be) would in the ordinary course of post be delivered and, in proving service of the notice, order, document or summons, it is sufficient to prove that the envelope containing the same was properly addressed, stamped and posted by registered post. (3) Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises or any summons issued by a court against any such owner or occupier in connection with any offence under this Act may be served by delivering it or a true copy thereof to any adult person on the premises or, if there is no such person on the premises to whom it can with reasonable diligence be delivered, by affixing the notice, order, document or summons to a conspicuous part of the premises. (4) Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises or any summons issued by a court against any such owner or occupier in connection with any offence under this Act is deemed to be properly addressed if addressed by the description of the owner or occupier of the premises without further name or description.


document_id: aba-1965
provision_ref: s78
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 78
title: Protection from liability
content:
78. No suit or other legal proceedings shall lie against the Board, the Director‑General or any authorised officer, police officer, officer of customs or any other person acting under the direction of the Board or Director‑General for anything which is in good faith done in the execution or purported execution of this Act. [10/2019]


document_id: aba-1965
provision_ref: s79
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 79
title: Exemption
content:
79. The Director‑General may, subject to any general or special directions of the Minister, exempt any person, premises, animal or bird or any class of persons, premises, animals or birds from any of the provisions of this Act.


document_id: aba-1965
provision_ref: s80
chapter: PART 10 - MISCELLANEOUS PROVISIONS
section: 80
title: Rules
content:
80. —(1) The Minister may make rules for carrying out the purposes of this Act and for any matter which is required under this Act to be prescribed. (2) Without limiting subsection (1), the Minister may make rules — ( a ) to provide for the designation of an authorised examiner, the conditions to be complied with by an authorised examiner and the suspension or revocation of any such designation; ( b ) to provide for the manner in which the quarantining, examination, treatment and certification of animals and birds are to be carried out; ( c ) to regulate the import, export and transhipment of animals, birds or carcases; ( d ) to provide for the prevention of the introduction and spread and for the control and eradication of diseases of animals and birds; ( e ) to provide for the cleansing or disinfection of buildings, vehicles, aircraft or ships in which diseased animals, birds or carcases have been kept or carried; ( f ) to provide for the disinfection of persons and the disinfection and treatment of animals, birds or articles that have been in contact with diseased animals, birds or carcases; ( g ) to regulate and control the sale, marketing and distribution of animals and birds and their products; ( h ) to provide for the licensing, control, supervision and inspection of places in which animals or birds are or may be kept in captivity for sale, export, exhibition, production, or any other purpose; ( ha ) to provide for the licensing, control, supervision and inspection of places and establishments where animals (as defined in section 41) are or may be boarded for reward; ( i ) to provide for the inspection of premises subject to this Act and of vehicles, aircraft or ships used for the carriage of animals and birds; ( j ) to provide for the control of pollution caused by animals and the imposition of fees and charges for the purpose of such control together with the time, place and manner of collection; ( k ) to provide for the control and improvement of animal or bird production in respect of breeding, nutrition, health, management, husbandry and method of production; ( l ) to provide for the supply, collection and compilation of information and statistics of animals and birds and their products, including prescribing the records that must be kept by licensees and the provision of returns and other information by licensees to the Director‑General with respect to the animals or birds or their products which are the subject of activity authorised by the licence; ( m ) to provide for the establishment and designation of quarantine stations; ( n ) to regulate the management and maintenance of quarantine stations and veterinary centres; ( o ) to prescribe the fees to be charged for the purposes of this Act; ( p ) to prescribe the offences which may be compounded under section 69 and the method and procedure by which such offences may be compounded; and ( q ) to provide for matters relating to the employment or engagement of qualified or trained individuals by persons carrying on animal‑related businesses. [46/2014; 10/2019] (3) The Minister may, in making any rules, provide that any contravention of, or failure or neglect to comply with, any provision of the rules or any directive issued by the Director‑General pursuant to the rules shall be an offence punishable with a fine not exceeding $10,000 or with imprisonment for a term not exceeding 12 months or with both. (4) All rules made under this Act must be presented to Parliament as soon as possible after publication in the Gazette .


document_id: aca-2022
provision_ref: s1
chapter: PART 1 - PRELIMINARY
section: 1
title: Short title and commencement
content:
1. This Act is the Adoption of Children Act 2022 and comes into operation on a date that the Minister appoints by notification in the Gazette .


document_id: aca-2022
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: General interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “adopted child” means an individual (whether below 21 years of age or otherwise) in respect of whom an adoption order has been made; “adoption application” means an application made under this Act for an adoption order; “adoption order” means an order under section 23(1); “adoption proceedings” means the proceedings in court arising from an adoption application, including any appeal against any decision made by the court on the adoption application; “adoption-related service” means any of the following: ( a ) any service provided by an adoption agency (whether directly or indirectly through one or more intermediaries) in the course of making arrangements for or on behalf of any person for the adoption in Singapore by that person of a child; ( b ) the conduct of a pre-adoption briefing described in section 12; ( c ) the conduct of a disclosure of adoptive status briefing described in section 13; ( d ) the conduct of any assessment by an authorised adoption agency for the purposes of preparing an ASA; ( e ) any other service provided by an adoption agency in connection with the adoption or proposed adoption of a child that may be prescribed by the regulations; “Adoption Suitability Assessment” or “ASA” means an Adoption Suitability Assessment issued by an authorised adoption agency under section 14; “adoptive parent” means an individual who adopts a child under an adoption order and, in the case of an adoption order made in favour of 2 applicants jointly, means either of the applicants; “applicant” means an individual who makes an adoption application, whether solely or jointly, and for the purposes of Part 2, includes an individual who intends to make an adoption application; and “applicants” means both applicants in the case of a joint adoption application mentioned in section 4; “authorised adoption agency” means an adoption agency or a fostering agency that is authorised by the Minister under section 10; “authorised officer” means an individual who is appointed under section 9 to be an authorised officer for the purposes of this Act; “child”, if age rather than descendancy is relevant, means an individual below 21 years of age; “child before the court” means the child in respect of whom an adoption application is made; “child in state care” means a child who is the subject of any of the following orders that is in force: ( a ) an order under section 54(1)( b ) or 56(2)( a ) of the Children and Young Persons Act 1993; ( b ) an order under section 56(2)( a ) of the Children and Young Persons Act 1993 as applied by section 57 of that Act; “court” means the Family Division of the High Court, a Family Court, or any court hearing an appeal against an order or a decision of the Family Division of the High Court or a Family Court, except in sections 48, 51, 66, 69, 70, 72 and 73 where “court” means a court of competent jurisdiction; “Director-General” means the Director‑General of Social Welfare or any public officer or other person authorised under section 3(3) of the Children and Young Persons Act 1993 to perform any of the duties or exercise any powers of the Director‑General under that Act; “father”, in relation to an illegitimate child, means the biological father; “fostering agency” means a person who enters into an agreement with the Government to provide services in relation to the fostering of children, including overseeing one or more fostering arrangements; “Guardian-in-Adoption” means the Guardian‑in‑Adoption appointed under section 8; “Guardian-in-Adoption’s affidavit” means the affidavit required to be filed by the Guardian‑in‑Adoption under section 27; “Home Study Report” or “HSR” means a report — ( a ) applied for by 2 individuals or an individual before the date of commencement of section 11; ( b ) issued before, on or after that date by an adoption agency accredited by the Ministry of Social and Family Development for the purposes of conducting assessments as to the suitability of persons to adopt a child; and ( c ) containing an assessment as to whether the 2 individuals or individual (as the case may be) issued with the report are or is suitable to adopt a child; “interim order” means an order under section 31; “parent”, in relation to an illegitimate child, does not include the biological father; “protector” means any public officer appointed or other person authorised under section 3(3) of the Children and Young Persons Act 1993 to perform any of the duties or exercise any of the powers of a protector under that Act; “registered medical practitioner” means a medical practitioner registered under the Medical Registration Act 1997, and includes a dentist registered under the Dental Registration Act 1999; “regulations” means the regulations made under section 75; “relevant person”, in relation to a child, or a protected person mentioned in Part 5, means any person who — ( a ) is a parent or guardian of the child or protected person; ( b ) has actual custody of the child or protected person; or ( c ) is liable to contribute to the support of the child or protected person; “repealed Act” means the Adoption of Children Act 1939; “reward” means any benefit, whether monetary or otherwise. (2) In this Act, a reference to a valid and favourable HSR is a reference to an HSR — ( a ) containing an assessment by the adoption agency that issued the HSR that the 2 individuals or individual (as the case may be) issued with the HSR are or is suitable to adopt a child, whether unequivocally or subject to the resolution of any one or more issues contained in the HSR; and ( b ) the validity period for which as stated in the HSR (subject to any extension of the period by a duly authorised officer of the Ministry of Social and Family Development) has not expired. (3) In this Act — ( a ) a reference to a medical assessment is a reference to an assessment by a registered medical practitioner; and ( b ) a reference to a psychiatric assessment is a reference to an assessment by a medical practitioner who is registered as a psychiatrist in the Register of Specialists under the Medical Registration Act 1997. (4) For the purposes of this Act, an individual ( A ) is a relative of another individual ( B ) if A is the spouse or a former spouse, or a parent or step‑parent, father-in-law, mother‑in‑law, brother or stepbrother, sister or stepsister, child (including an adopted child), stepson, stepdaughter, grandparent or step‑grandparent, grandchild or step‑grandchild, uncle or step‑uncle, aunt or step‑aunt, nephew or step‑nephew, or niece or step‑niece, of B . (5) For the purposes of this Act — ( a ) adoption proceedings arising from an adoption application are concluded when — (i) the court has made an order that finally disposes of the adoption application; and (ii) no application for an appeal against that order, or an application for permission to make such an appeal (if required under the law), has been made after the expiry of the time allowed under the law for the making of such an appeal; ( b ) adoption proceedings arising from an adoption application are pending if the adoption proceedings are not concluded; and ( c ) an interim order is not an order that finally disposes of an adoption application.


document_id: aca-2022
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Meaning of “adoption agency”
content:
3. —(1) For the purposes of this Act, an adoption agency is any person that carries on the business (whether for profit or not) of making arrangements for or on behalf of any other person for the adoption in Singapore by that other person of a child, but does not include a fostering agency or any other person that may be prescribed by the regulations. (2) For the purposes of this Act, a person ( A ) carries on the business (whether for profit or not) of making arrangements for or on behalf of another person ( B ) for the adoption by B of a child under the Act, whether or not — ( a ) B makes an adoption application in respect of the child; ( b ) the arrangements are accompanied by any other service to B before or after the conclusion of adoption proceedings arising from an adoption application made by B in respect of the child; or ( c ) A also carries on the business (whether for profit or not) of providing any other service. (3) In this section, a reference to the making of arrangements for or on behalf of a person ( A ) for the adoption of a child by A includes a reference to any of the following: ( a ) informing A about the process of adoption in Singapore, including under the repealed Act; ( b ) informing A about the eligibility criteria for an adoption order, or the parenting of an adopted child, including under the repealed Act; ( c ) arranging for A to undergo the process for obtaining an ASA; ( d ) conducting an assessment of A ’s suitability to adopt for the purpose of issuing an ASA to A ; ( e ) finding a child for whom an adoptive parent is being sought, on behalf of A ; ( f ) obtaining the agreement of any relevant person of a child to seek an adoptive parent for the child (whether directly or indirectly through one or more intermediaries), with a view to the child’s adoption by A ; ( g ) transferring (whether directly or indirectly through one or more intermediaries) the physical custody of a child, or the custody or care and control of a child, to A with a view to the child’s adoption by A ; ( h ) obtaining, on behalf of A , the consent required under section 26 of any relevant person of a child for the adoption of the child by A , whether directly or indirectly through one or more intermediaries; ( i ) providing any service to A after an adoption order in respect of a child has been made in favour of A to support A in the parenting of the child.


document_id: aca-2022
provision_ref: s4
chapter: PART 1 - PRELIMINARY
section: 4
title: Eligibility to make adoption application
content:
4. —(1) Subject to section 5, an adoption application may only be made by — ( a ) 2 individuals married to each other — (i) in Singapore under the Administration of Muslim Law Act 1966 or the Women’s Charter 1961; or (ii) outside Singapore under the law of another country or territory, in circumstances where the marriage is recognised as valid under that law, and the individuals would be taken to be lawfully married under written law in Singapore if the marriage had taken place in Singapore, where — (iii) both the individuals are habitually resident in Singapore; and (iv) either or both the individuals are citizens of Singapore, or both individuals are permanent residents of Singapore; or ( b ) an individual who is — (i) habitually resident in Singapore; and (ii) either a citizen or permanent resident of Singapore. (2) An adoption application may only be made — ( a ) jointly by the 2 individuals mentioned in subsection (1)( a ); or ( b ) solely by an individual mentioned in subsection (1)( b ) who is not an individual mentioned in subsection (1)( a ). (3) The requirements in subsection (1)( a )(iii) and (iv) and ( b ) do not apply to any adoption application made, and that is supported by a valid and favourable HSR held, by 2 individuals jointly or by an individual solely.


document_id: aca-2022
provision_ref: s5
chapter: PART 1 - PRELIMINARY
section: 5
title: Further provisions on eligibility to adopt a child
content:
5. —(1) Unless subsection (2) applies, the applicants or applicant are not or is not eligible to adopt a child in the following circumstances: ( a ) in the case of an adoption application by 2 applicants jointly — (i) either applicant is below 25 years of age; or (ii) either applicant is less than 21 years older than the child before the court; ( b ) in the case of an adoption application solely by an applicant — (i) the sole applicant is below 25 years of age; or (ii) the sole applicant is less than 21 years older than the child before the court; ( c ) the sole applicant is a male and the child before the court is a female; ( d ) either applicant (in the case of a joint application) or the sole applicant (in the case of a sole application) has been convicted of an offence prescribed by the regulations — (i) whether the offence is committed before, on or after the date that the offence is prescribed; and (ii) whether the offence is committed before, on or after the date of commencement of this section. (2) Despite the applicants or applicant being ineligible under subsection (1) or section 4, the court may make an adoption order on an adoption application in any of the following circumstances: ( a ) in a case where subsection (1)( a ) or ( b ) applies — either of the joint applicants or the sole applicant (as the case may be) and the child are within the prohibited degrees of consanguinity; ( b ) in a case where one of the 2 individuals in a marriage described in section 4(1)( a )(i) or (ii) wishes to make an adoption application solely — (i) the individual’s spouse consents to the sole application; or (ii) the consent of the individual’s spouse is to be dispensed with by the court because — (A) he or she cannot be found or is incapable of giving such consent; or (B) the individual and his or her spouse have separated and are living apart and the separation is likely to be permanent; ( c ) in a case where subsection (1) applies or the requirements in section 4(1)( a )(iii) or (iv) or ( b ) are not met — there are special circumstances which justify as an exceptional measure the making of an adoption order. (3) In deciding whether there are special circumstances which justify as an exceptional measure the making of an adoption order under subsection (2)( c ), the court is to give due consideration as to whether the Guardian‑in‑Adoption supports the making of the adoption order.


document_id: aca-2022
provision_ref: s6
chapter: PART 1 - PRELIMINARY
section: 6
title: Child eligible for adoption
content:
6. —(1) An adoption order may only be made in respect of a child who is resident in Singapore. (2) For the purpose of subsection (1), a child is deemed not to be resident in Singapore — ( a ) if the child is authorised or permitted to remain in Singapore by virtue of a visit pass, a student’s pass or a special pass issued by the Controller of Immigration, irrespective of the number of occasions the pass is issued to the child or renewed; or ( b ) if the child’s presence in Singapore is unlawful under the provisions of the Immigration Act 1959 or the regulations made under that Act. (3) An adoption order may not be made in respect of any child who is or has been married.


document_id: aca-2022
provision_ref: s7
chapter: PART 1 - PRELIMINARY
section: 7
title: Meaning of “suitable to adopt”
content:
7. In considering whether joint or sole applicants are suitable to adopt a child, an authorised adoption agency, the Guardian‑in‑Adoption and the court determining the adoption application must assess the applicants’ suitability to adopt by reference (but not limited) to — ( a ) the factors prescribed by the regulations; and ( b ) any applicable ruling, decision or judicial pronouncement by any court in relation to a matter involving an adoption of a child.


document_id: aca-2022
provision_ref: s8
chapter: PART 1 - PRELIMINARY
section: 8
title: Guardian-in-Adoption
content:
8. —(1) The Minister may appoint a public officer to be the Guardian‑in‑Adoption. (2) The Guardian-in-Adoption has the general duty of safeguarding the welfare of any child for whom an adoptive parent is being sought, including a child before the court. (3) The Guardian-in-Adoption is to exercise any of his or her powers or perform his or her duties under this Act subject to the general or special directions of the Minister. (4) Subject to subsection (5), the Guardian‑in‑Adoption may delegate the exercise or performance of all or any of the powers conferred or duties imposed on the Guardian‑in‑Adoption by or under this Act to any public officer or (with the written approval of the Minister) to any other individual, except the power of delegation under this subsection and the power of appointment under section 9. (5) Any delegation under subsection (4) may be general or in a particular case and may be subject to any conditions or limitations specified by the Guardian‑in‑Adoption. (6) Unless the context otherwise requires, any reference in this Act to the Guardian‑in‑Adoption includes a reference to a delegate under subsection (4). (7) A delegate under subsection (4) is taken to be a public servant within the meaning of the Penal Code 1871 when exercising a power under this Act or in the course of performing a duty as the Guardian‑in‑Adoption.


document_id: aca-2022
provision_ref: s9
chapter: PART 1 - PRELIMINARY
section: 9
title: Authorised officers
content:
9. —(1) The Guardian-in-Adoption may appoint any public officer with suitable qualifications or experience, or any individual belonging to such class of individuals (with suitable qualifications or experience) as may be prescribed by the regulations, as an authorised officer under this Act. (2) Any appointment under subsection (1) may be subject to any conditions or limitations specified by the Guardian‑in‑Adoption. (3) The Guardian-in-Adoption must issue to each authorised officer an identification card, whether in physical or digital form. (4) If asked to do so, an authorised officer must produce his or her identification card for inspection before exercising a power under this Act. (5) Every authorised officer whose appointment as such ceases must return to the Guardian‑in‑Adoption any physical identification card issued to him or her under subsection (3). (6) An authorised officer is taken to be a public servant within the meaning of the Penal Code 1871 when exercising a power under this Act or in the course of performing a duty as an authorised officer.


document_id: aca-2022
provision_ref: s10
chapter: PART 1 - PRELIMINARY
section: 10
title: Authorised adoption agencies
content:
10. —(1) The Minister may, with the agreement of an adoption agency or a fostering agency and subject to any terms that the Minister may specify, authorise the adoption agency or fostering agency as an authorised adoption agency for the purposes of this Act. (2) The authorised adoption agency must comply with any directives issued by the Guardian-in-Adoption. (3) Subject to subsections (4) and (5) and the regulations, an authorisation under subsection (1) is for the period specified by the Minister. (4) Subject to the regulations, the Minister may, with the agreement of an authorised adoption agency, extend the authorisation of the authorised adoption agency for one or more times, by the period specified by the Minister each time. (5) The Minister may cancel the authorisation of an authorised adoption agency before the expiry of the authorisation. (6) Despite the expiry of the authorisation of an adoption agency or a fostering agency, the Minister may allow the adoption agency or fostering agency to exercise a power, or direct the adoption agency or fostering agency to carry out any function or duty, under this Act in any particular case or generally, and on any terms that the Minister may specify, in which case any reference in this Act to an authorised adoption agency includes a reference to that adoption agency or fostering agency. (7) The Guardian-in-Adoption must cause to be published on the Internet website prescribed by the regulations the name, Unique Entity Number (UEN), and address of the place of business or the registered address, of every authorised adoption agency. (8) The regulations may provide for matters relating to the authorisation of adoption agencies and fostering agencies and authorised adoption agencies, including the following: ( a ) the criteria and procedure for an authorisation under subsection (1); ( b ) the criteria and procedure for the extension of an authorisation under subsection (4); ( c ) the duration of an authorisation under subsection (1) and the maximum period of each extension under subsection (4); ( d ) the grounds and procedure for the cancellation of an authorisation under subsection (5); ( e ) the keeping and retention of records and documents produced or received by authorised adoption agencies in the course of the performance or discharge of their functions and duties under this Act, the destruction or disposal of those records and documents, and the transfer of those records and documents kept and retained by an adoption agency or a fostering agency upon the cancellation of the adoption agency’s or fostering agency’s authorisation.


document_id: aca-2022
provision_ref: s11
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 11
title: Pre-adoption application requirements
content:
11. An adoption application may be made by an individual (whether jointly with his or her spouse or solely) only if he or she — ( a ) has attended a pre-adoption briefing described in section 12 within the last 3 years; ( b ) has attended a disclosure of adoptive status briefing described in section 13 within the last 3 years; and ( c ) holds a valid and favourable ASA described in section 14. Division 2 &#x2014; Briefings


document_id: aca-2022
provision_ref: s12
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 12
title: Pre-adoption briefing
content:
12. A pre-adoption briefing is a briefing conducted by an authorised adoption agency which informs the attendees — ( a ) about the process of adoption in Singapore and the eligibility criteria for an adoption order; ( b ) that the rights, duties, obligations and liabilities of the parent or parents or guardian or guardians of a child vest in and become exercisable by and enforceable against the adoptive parent upon the making of an adoption order in respect of the child; ( c ) about the parenting of a child who has been adopted, including understanding the unique needs of such a child; and ( d ) about any other matters that the authorised adoption agency may include in the briefing relating to adoption in Singapore.


document_id: aca-2022
provision_ref: s13
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 13
title: Briefing on disclosure of adoptive status
content:
13. A disclosure of adoptive status briefing is a briefing conducted by an authorised adoption agency to — ( a ) convey to any individual who desires to adopt a child the benefits of disclosing to his or her adopted child the child’s adoptive status; ( b ) equip the individual with the knowledge and skills to make the disclosure in a manner that ensures the welfare of his or her adopted child; and ( c ) encourage the individual to — (i) make the disclosure as early as possible; and (ii) explain to his or her adopted child the meaning of adoption in a manner that the child can understand. Division 3 &#x2014; Adoption suitability assessments


document_id: aca-2022
provision_ref: s14
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 14
title: Requirement for favourable ASA
content:
14. —(1) A favourable ASA is — ( a ) in the case of a joint adoption application — an ASA issued by an authorised adoption agency to the applicants jointly and containing an assessment by the agency that the applicants are suitable to adopt a child, whether unequivocally or subject to the resolution of any one or more issues contained in the ASA; or ( b ) in the case of a sole adoption application — an ASA issued by an authorised adoption agency to the applicant containing an assessment by the agency that the applicant is suitable to adopt a child, whether unequivocally or subject to the resolution of any one or more issues contained in the ASA. (2) No application for an ASA may be made by any individual (whether jointly with his or her spouse or solely) unless he or she has — ( a ) resided in Singapore for a continuous period of at least one year immediately preceding the date of the making of the application for the ASA; and ( b ) attended a pre-adoption briefing described in section 12. (3) A valid ASA is an ASA — ( a ) that is issued in the form specified by the Guardian‑in‑Adoption for the purposes of this subsection; ( b ) that contains all the information specified by the Guardian‑in‑Adoption for the purposes of this subsection; and ( c ) the validity period (as determined according to section 20) for which has not been exceeded. (4) An authorised adoption agency that issues an ASA must submit a copy of the ASA to the Guardian‑in‑Adoption on the day that the ASA is issued.


document_id: aca-2022
provision_ref: s15
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 15
title: Variation or revocation of ASA
content:
15. —(1) An authorised adoption agency that issued an ASA may, upon an application by the applicants or applicant (as the case may be) issued with the ASA, or on its own motion, vary or revoke the ASA if — ( a ) no adoption application has been made on the basis of the ASA; and ( b ) any of the conditions in subsection (3) is met. (2) If no adoption application has been made on the basis of an ASA, the Guardian‑in‑Adoption may on his or her own motion — ( a ) vary or revoke the ASA if — (i) any of the conditions in subsection (3) is met; or (ii) the Guardian-in-Adoption disagrees with the assessment of the authorised adoption agency that issued the ASA; or ( b ) direct the authorised adoption agency that issued the ASA to vary or revoke the ASA if — (i) any of the conditions in subsection (3) is met; or (ii) the Guardian‑in‑Adoption disagrees with the assessment of the authorised adoption agency. (3) The conditions mentioned in subsections (1) and (2) are as follows: ( a ) either or both of the applicants or the applicant (as the case may be) to whom the ASA was issued had made a false or misleading representation or provided any false or misleading information to the authorised adoption agency before the ASA was issued; ( b ) any fact or information that would have made a material impact on the assessment by the authorised adoption agency, and that was not disclosed or made known to the agency before the ASA was issued, is now disclosed or made known to the authorised adoption agency or the Guardian‑in‑Adoption, as the case may be; ( c ) the authorised adoption agency or the Guardian‑in‑Adoption (as the case may be) has reason to believe that there has been a material change in the circumstances of either or both of the applicants or the applicant (as the case may be) issued with the ASA. (4) In subsection (3)( c ), a reference to a material change in circumstances is a reference to any change in circumstances that may be prescribed by the regulations, being a change that affects or is likely to affect the suitability of the applicants or applicant (as the case may be) to adopt a child. (5) When an ASA is varied under this section, the authorised adoption agency or the Guardian‑in‑Adoption (as the case may be) may extend the validity of the ASA for a period specified by the authorised adoption agency or the Guardian‑in‑Adoption, as the case may be. (6) The applicants or applicant concerned must be notified of a variation or revocation of, or a refusal to vary or revoke, an ASA under this section and the reasons for the variation, revocation or refusal.


document_id: aca-2022
provision_ref: s16
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 16
title: Application under section 15 by surviving applicant
content:
16. Where an ASA was issued to joint applicants of whom one subsequently dies — ( a ) an application for a variation or revocation of the ASA under section 15(1) may be made by the surviving applicant; and ( b ) the power to vary an ASA under section 15(1) or (2)( a ) or to direct the variation of an ASA under section 15(2)( b ) includes the power to vary or to direct the variation of an ASA from one issued jointly to the applicants to one issued solely to the surviving applicant.


document_id: aca-2022
provision_ref: s17
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 17
title: Appeal to Guardian-in-Adoption
content:
17. —(1) Where the applicants or applicant to whom an ASA is issued are or is aggrieved by — ( a ) the assessment of an authorised adoption agency in the ASA; ( b ) the variation or revocation of the ASA under section 15(1); or ( c ) the refusal of the authorised adoption agency that issued the ASA to vary or revoke the ASA upon an application for a variation or revocation of the ASA under section 15(1), the applicants (each called in this section a joint appellant) or applicant (called in this section the appellant) may appeal to the Guardian‑in‑Adoption in accordance with this section against the assessment, variation, revocation or refusal. (2) An appeal under this section may be made only on one or more of the following grounds: ( a ) the assessment of the authorised adoption agency in the ASA or the decision of the authorised adoption agency to vary or revoke the ASA or to refuse to vary or revoke the ASA (as the case may be) was — (i) based on a material error of fact; or (ii) irrational; ( b ) the authorised adoption agency took into account irrelevant facts or information, or failed to take into account relevant facts or information, in making the assessment in the ASA or the decision to vary or revoke the ASA or to refuse to vary or revoke the ASA, as the case may be. (3) An appeal under this section must — ( a ) be in writing; ( b ) specify the name and address of each joint appellant or the appellant, as the case may be; ( c ) contain a concise statement of the circumstances under which the appeal arises, each ground of the appeal and the facts and issues in the appeal; ( d ) be supported by the relevant information or documents in relation to each ground of the appeal; and ( e ) be made within — (i) in the case of an appeal against the assessment in an ASA — 14 days after the ASA was issued; (ii) in the case of an appeal against the variation or revocation of an ASA or the refusal to vary or revoke an ASA — 14 days after the joint appellants or the appellant were or was notified of the variation, revocation or refusal, as the case may be; or (iii) in any case — any longer period that the Guardian‑in‑Adoption may allow in the particular case. (4) The Guardian-in-Adoption may require the joint appellants or the appellant (as the case may be) to provide the Guardian‑in‑Adoption with the information or documents necessary for determining the appeal; and the joint appellants or the appellant (as the case may be) must provide the information or documents in the manner and within the period specified by the Guardian‑in‑Adoption. (5) The Guardian-in-Adoption may decline to consider an appeal under this section if — ( a ) any requirement in subsection (3) or (4) is not satisfied or complied with; or ( b ) an appeal was previously made under this section in relation to the same ASA on the same ground or grounds and on the same facts. (6) Upon considering an appeal under this section, the Guardian‑in‑Adoption may do any or more of the following: ( a ) confirm, vary or reverse the whole or any part of the assessment, variation, revocation or refusal by the authorised adoption agency concerned; ( b ) vary or revoke the ASA concerned; ( c ) extend the validity of the ASA concerned for any period specified by the Guardian‑in‑Adoption. (7) The joint appellants or the appellant concerned must be notified of the Guardian‑in‑Adoption’s decision under subsection (6)( a ) or ( b ) and the reasons for the decision. (8) An appeal under this section does not affect the validity of any assessment, variation, revocation or refusal to vary or revoke by an authorised adoption agency, or prevent the taking of any action to implement the assessment, variation, revocation or refusal, unless directed by the Guardian‑in‑Adoption in any particular case.


document_id: aca-2022
provision_ref: s18
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 18
title: Appeal under section 17 by surviving applicant
content:
18. Where an ASA was issued to joint applicants of whom one subsequently dies — ( a ) an appeal under section 17 may be made by the surviving applicant; and ( b ) the power under section 17(6)( b ) to vary an ASA includes the power to vary an ASA from one issued jointly to the applicants to one issued solely to the surviving applicant.


document_id: aca-2022
provision_ref: s19
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 19
title: Powers to direct and request assessments, etc., for purposes of ASA
content:
19. —(1) The powers set out in subsection (2) may be exercised by the following persons for the corresponding purposes: ( a ) an authorised adoption agency — for the purpose of preparing an ASA or deciding whether to vary or revoke an ASA; ( b ) the Guardian-in-Adoption — for the purpose of deciding whether to vary or revoke an ASA or to direct an authorised adoption agency to vary or revoke an ASA. (2) The powers mentioned in subsection (1) are as follows: ( a ) to direct any joint applicant or the sole applicant (as the case may be) for or issued with the ASA — (i) to undergo any medical, psychiatric or psychological assessment, or any other assessment, that is in the view of the authorised adoption agency or Guardian‑in‑Adoption (as the case may be), relevant to a purpose mentioned in subsection (1)( a ) or ( b ); or (ii) to provide any document or information that the authorised adoption agency or Guardian‑in‑Adoption (as the case may be) considers relevant to a purpose mentioned in subsection (1)( a ) or ( b ); ( b ) to request any relative or member of the household of any joint applicant or the sole applicant (as the case may be) for or issued with the ASA — (i) to undergo any medical, psychiatric or psychological assessment, or any other assessment that is, in the view of the authorised adoption agency or Guardian‑in‑Adoption (as the case may be), relevant to a purpose mentioned in subsection (1)( a ) or ( b ); or (ii) to provide any document or information that the authorised adoption agency or Guardian‑in‑Adoption (as the case may be) considers relevant to a purpose mentioned in subsection (1)( a ) or ( b ); ( c ) where the authorised adoption agency or Guardian‑in‑Adoption (as the case may be) has reason to believe that a particular person can provide any information or document that is relevant to a purpose mentioned in subsection (1)( a ) or ( b ) (as the case may be) — to request that person to provide the information or document. (3) Where any joint applicant or the sole applicant for or issued with an ASA fails to comply with any direction given by an authorised adoption agency under subsection (2)( a ) for a purpose mentioned in subsection (1)( a ), the authorised adoption agency may — ( a ) draw any adverse inference against the joint applicants or sole applicant when preparing the ASA or deciding whether to vary or revoke the ASA, as the case may be; or ( b ) solely on the basis of the failure — (i) issue an unfavourable ASA; (ii) in a case where the ASA is favourable at the time of issue — vary or revoke the ASA; or (iii) in a case where the ASA is unfavourable at the time of issue — decline to vary the ASA. (4) Where any joint applicant or the sole applicant (as the case may be) issued with an ASA fails to comply with any direction given by the Guardian‑in‑Adoption under subsection (2)( a ) for a purpose mentioned in subsection (1)( b ), the Guardian‑in‑Adoption may — ( a ) draw any adverse inference against the joint applicants or sole applicant (as the case may be) when deciding whether to vary or revoke the ASA or whether to direct the authorised adoption agency to vary or revoke the ASA; or ( b ) solely on the basis of the failure — (i) in a case where the ASA is favourable at the time of issue — vary or revoke the ASA or direct the authorised adoption agency to vary or revoke the ASA; or (ii) in a case where the ASA is unfavourable at the time of issue — decline to vary the ASA or to direct the authorised adoption agency to vary the ASA. (5) An authorised adoption agency and the Guardian‑in‑Adoption are not personally liable, and the Government is not liable, for — ( a ) the cost of any assessment directed or requested under subsection (2); or ( b ) the cost of obtaining or providing any report of any assessment directed or requested under subsection (2). (6) An individual cannot rely on — ( a ) the common law privilege against self‑incrimination or exposure to the imposition of a penalty; or ( b ) any rule of law relating to legal professional privilege or any other privilege, or the public interest, to refuse to provide any information or document directed to be provided under subsection (2)( a )(ii). (7) For the purposes of this section, an unfavourable ASA is an ASA that is not a favourable ASA according to section 14(1).


document_id: aca-2022
provision_ref: s20
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 20
title: Validity period of ASA
content:
20. —(1) Subject to this section, an ASA is valid for a period of 2 years starting on the date that it is issued. (2) Where the validity of an ASA is extended under section 15(5) or 17(6)( c ), the ASA is valid till the end of the period by which it is so extended. (3) Despite anything in this Division — ( a ) the Guardian-in-Adoption may by notice to any person issued with an ASA, extend the validity of the ASA for the period and from the date specified by the Guardian‑in‑Adoption in the notice; and ( b ) upon the extension, the ASA is valid till the end of the period by which it is so extended.


document_id: aca-2022
provision_ref: s21
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 21
title: Regulations relating to ASA
content:
21. Regulations made under section 75 may provide for all or any of the following matters relating to an ASA: ( a ) the form and manner of an application for an ASA; ( b ) the information and documents to accompany an application for an ASA; ( c ) the form of an ASA and the information that must be included in an ASA; ( d ) the procedure for a variation or revocation of an ASA; ( e ) the procedure for an appeal to the Guardian‑in‑Adoption under section 17. Division 4 &#x2014; Duty to notify material changes


document_id: aca-2022
provision_ref: s22
chapter: PART 2 - PRE-ADOPTION APPLICATION REQUIREMENTS
section: 22
title: Duty to notify material changes in circumstances
content:
22. —(1) During the relevant period, the joint applicants (or either of them) or sole applicant for an ASA must, as soon as practicable after becoming aware of a material change in circumstances that has taken place during the relevant period, notify the material change to the authorised adoption agency to which the application for the ASA was made. (2) During the relevant period, the joint applicants (or either of them) or sole applicant issued with an ASA must, as soon as practicable after becoming aware of a material change in circumstances that has taken place at any time after the making of the application for the ASA, notify the material change to the authorised adoption agency that issued the ASA and the Guardian‑in‑Adoption. (3) A notification required under subsection (1) or (2) must be in writing and in the form for the time being specified by the Guardian‑in‑Adoption. (4) In this section — ( a ) “relevant period” — (i) in relation to subsection (1) — means the period starting on the day of the making of an application for an ASA and ending on the day immediately preceding the day that it is issued; and (ii) in relation to subsection (2) — means the period starting on the day that an ASA is issued and ending on the day immediately preceding the day that an adoption application is made on the basis of the ASA; and ( b ) a reference to a material change in circumstances in subsection (1) or (2) is a reference to any change in circumstances that may be prescribed by the regulations, being a change that affects or is likely to affect the suitability of the joint applicants or sole applicant (as the case may be) to adopt a child.


document_id: aca-2022
provision_ref: s23
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 23
title: Power to make adoption orders
content:
23. —(1) Upon an adoption application in respect of a child, the court may, subject to the provisions of this Act, make an order for the adoption of that child by the applicants jointly or the applicant solely, as the case may be. (2) An adoption order may be made for the adoption of a child by the father or mother of the child, either solely or jointly with his or her spouse. (3) Except as provided in this section, no adoption order may be made for the adoption of a child by more than one individual. (4) An adoption order may be made in respect of a child who has already been the subject of an adoption order (including an adoption order made under the repealed Act) and, upon any application for a further adoption order, the adoptive parents or adoptive parent under the adoption order last previously made are or is, if living, deemed to be the parents or parent (as the case may be) of the child for the purposes of this Act. (5) The court may impose any terms and conditions on an adoption order that the court thinks fit and may, in particular, require the adoptive parents or adoptive parent (as the case may be) by bond or otherwise to make any provision for the child in respect of whom the adoption order is made that in the opinion of the court is just and expedient. Division 2 &#x2014; Adoption applications


document_id: aca-2022
provision_ref: s24
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 24
title: Form and contents of adoption application
content:
24. An adoption application — ( a ) must be in the form prescribed by the Family Justice Rules; ( b ) must be supported by an affidavit which verifies such statements, and to which is exhibited such documents, as may be prescribed by the Family Justice Rules; and ( c ) must seek any one or more reliefs as may be prescribed by the Family Justice Rules.


document_id: aca-2022
provision_ref: s25
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 25
title: Service of adoption application
content:
25. —(1) The court must not make an adoption order on any adoption application unless a copy each of the adoption application and the affidavit filed in support of the application are served on every relevant person of the child before the court no later than the time prescribed by the Family Justice Rules. (2) Without affecting subsection (1), the court must not make an adoption order on any adoption application unless a copy each of the adoption application and the affidavit filed in support of the application are served on — ( a ) the Guardian-in-Adoption; and ( b ) if the child before the court is a child in state care — the Director‑General, no later than the time prescribed by the Family Justice Rules. (3) Despite subsection (1), the court may dispense with the service required on any relevant person of the child before the court. (4) The court may order a copy of the adoption application and its supporting affidavit to be served on any person not mentioned in subsections (1) and (2).


document_id: aca-2022
provision_ref: s26
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 26
title: Consent of relevant persons
content:
26. —(1) The court must not make an adoption order in respect of any child unless the consent of every relevant person for the adoption of the child has either been validly obtained or dispensed with by the court. (2) For the purposes of subsection (1), the consent of a relevant person for the adoption of a child is not validly obtained unless the consent is — ( a ) given only after such information and documents as are prescribed by the regulations have been provided to the relevant person; ( b ) in writing and in the form prescribed by the regulations; ( c ) witnessed by 2 witnesses present at the same time, each of whom must have attained 21 years of age; ( d ) obtained in accordance with any other procedural requirements prescribed by the regulations; and ( e ) attested by a solicitor, a commissioner for oaths, a notary public or any person for the time being authorised by law in the place where the document is executed to administer oaths. Division 3 &#x2014; Role of Guardian-in-Adoption in
adoption proceedings


document_id: aca-2022
provision_ref: s27
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 27
title: Duty of Guardian-in-Adoption to file affidavit
content:
27. —(1) Upon the making of an adoption application in respect of a child and before the further hearing of the adoption application, the Guardian‑in‑Adoption must make an affidavit setting out the result of any investigation made as to — ( a ) the circumstances of the child, every relevant person of the child and the joint applicants or sole applicant, as the case may be; and ( b ) all other matters relevant to the proposed adoption. (2) Without limiting subsection (1), the Guardian‑in‑Adoption’s affidavit must include the Guardian‑in‑Adoption’s assessment of the following matters: ( a ) whether the averments in the affidavit filed in support of the adoption application are true; ( b ) whether the joint applicants or sole applicant (as the case may be) are or is suitable to adopt the child; ( c ) whether there is any provision of this Act that may prohibit the court from making an adoption order on the application; ( d ) whether the consent required under section 26 of every relevant person of the child has been validly obtained and, if not, whether the consent of any relevant person ought to be dispensed with; ( e ) whether any payment or other reward in consideration of the adoption or for any adoption‑related service has been made by or given to, or agreed to be made by or given to, the joint applicants (or either of them) or sole applicant, as the case may be; ( f ) whether any payment or other reward mentioned in paragraph ( e ) ought to be sanctioned by the court; ( g ) if the child is of suitable age and maturity — the child’s wishes in relation to the proposed adoption; ( h ) whether an adoption order, if made, will be for the welfare of the child; ( i ) whether an adoption order ought to be made in the circumstances; ( j ) any other matter, as may be prescribed by the Family Justice Rules, which may assist the court in determining whether an adoption order ought to be made. (3) In the case of an adoption application in respect of a child in state care, the Guardian‑in‑Adoption may request the Director‑General or a protector who is familiar with the circumstances of the child to provide to the Guardian‑in‑Adoption a report setting out — ( a ) the circumstances that led to the child being in state care; ( b ) an update on the progress of the child’s physical, mental, social and psychological development while in the care of the joint applicants or sole applicant, as the case may be; ( c ) what the Director-General or protector (as the case may be) understands to be the views of every relevant person of the child concerning the proposed adoption of the child; and ( d ) the views of the Director-General or protector (as the case may be) on whether the consent required under section 26 of any relevant person of the child ought to be dispensed with. (4) Where the Director-General or a protector provides a report requested by the Guardian‑in‑Adoption under subsection (3), the Guardian‑in‑Adoption must take into account the contents of the report when preparing the Guardian‑in‑Adoption’s affidavit.


document_id: aca-2022
provision_ref: s28
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 28
title: Significance of Guardian-in-Adoption’s affidavit
content:
28. The court must give due consideration to the Guardian‑in‑Adoption’s affidavit in relation to an adoption application when deciding what order or orders is or are to be made on or in connection with the adoption application.


document_id: aca-2022
provision_ref: s29
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 29
title: Powers of Guardian-in-Adoption, etc., to direct and request persons to undergo assessments, etc.
content:
29. —(1) The Guardian-in-Adoption may, for the purpose of discharging his or her duty under section 27(1) in relation to an adoption application, do any one or more of the following: ( a ) direct the joint applicants (or either of them) or sole applicant (as the case may be) or any relevant person of the child before the court — (i) to undergo any medical, psychiatric or psychological assessment, or any other assessment, that the Guardian‑in‑Adoption considers relevant to that purpose; or (ii) to submit to the Guardian‑in‑Adoption any information or document that the Guardian‑in‑Adoption considers relevant to that purpose; ( b ) request any relative or member of the household of the joint applicants (or either of them) or sole applicant, as the case may be — (i) to undergo any medical, psychiatric or psychological assessment, or any other assessment, that the Guardian‑in‑Adoption considers relevant to that purpose; or (ii) to submit to the Guardian‑in‑Adoption any information or document that the Guardian‑in‑Adoption considers relevant to that purpose; ( c ) direct the joint applicants or sole applicant (as the case may be) or any relevant person of the child before the court, to send the child for any medical, psychiatric or psychological assessment, or any other assessment, that the Guardian‑in‑Adoption considers relevant to that purpose; ( d ) where the Guardian-in-Adoption has reason to believe that a particular person can provide any information or document that is relevant to that purpose — request that person to provide the information or document. (2) In addition to the powers under subsection (1), the Guardian‑in‑Adoption may, for the purpose of discharging his or her duty under section 27(1) in relation to an adoption application, require an authorised adoption agency to — ( a ) carry out — (i) any supervision or consultation of the child before the court, the joint applicants (or either of them) or sole applicant, as the case may be; or (ii) any preliminary investigation as to the circumstances of the child before the court, the joint applicants (or either of them) or sole applicant (as the case may be) or any relevant person of the child, including any preliminary investigation as to the home environment of the child while residing with the joint applicants (or either of them) or sole applicant, as the case may be; and ( b ) submit to the Guardian-in-Adoption a report of the supervision, consultation or preliminary investigation mentioned in paragraph ( a ) or any other information or document that the Guardian‑in‑Adoption considers relevant to that purpose. (3) Where an authorised adoption agency is required under subsection (2) to carry out any supervision, consultation or preliminary investigation — ( a ) all the powers of the Guardian‑in‑Adoption under subsection (1) are exercisable by the authorised adoption agency; and ( b ) a reference to the Guardian‑in‑Adoption in subsection (1) includes a reference to that authorised adoption agency. (4) Where the joint applicants (or either of them) or the sole applicant (as the case may be) fail or fails to comply with any direction under subsection (1) made by the Guardian‑in‑Adoption or an authorised adoption agency, the Guardian‑in‑Adoption may — ( a ) draw any adverse inference against the joint applicants or sole applicant (as the case may be) when making an assessment in the Guardian‑in‑Adoption’s affidavit as to whether an adoption order ought to be made in the circumstances; or ( b ) solely on the basis of the failure, make an assessment in the Guardian‑in‑Adoption’s affidavit that an adoption order ought not to be made in the circumstances. (5) Where any relevant person fails to comply with any direction given under subsection (1) by the Guardian‑in‑Adoption or an authorised adoption agency, the Guardian‑in‑Adoption may — ( a ) draw any adverse inference against the relevant person when making an assessment in the Guardian‑in‑Adoption’s affidavit as to whether the consent of the relevant person required under section 26 has been validly obtained or ought to be dispensed with; or ( b ) solely on the basis of the failure, make an assessment in the Guardian‑in‑Adoption’s affidavit that — (i) the consent of the relevant person required under section 26 (if not obtained from the relevant person) ought to be dispensed with; or (ii) the consent of the relevant person required under section 26 (if obtained from the relevant person) has been validly obtained. (6) The Guardian-in-Adoption and an authorised adoption agency are not personally liable, and the Government is not liable, for — ( a ) the cost of any assessment directed or requested under subsection (1); or ( b ) the cost of obtaining or submitting any report of any assessment directed or requested under subsection (1). (7) An individual cannot rely on — ( a ) the common law privilege against self‑incrimination or exposure to the imposition of a penalty; or ( b ) any rule of law relating to legal professional privilege or any other privilege, or the public interest, to refuse to provide any information or document directed to be provided under subsection (1)( a )(ii).


document_id: aca-2022
provision_ref: s30
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 30
title: Duty of applicants to notify Guardian-in-Adoption of material changes in circumstances
content:
30. —(1) Where — ( a ) joint applicants or a sole applicant have or has filed an adoption application supported by an HSR or intend or intends to file an adoption application supported by an HSR; and ( b ) before the date of commencement of this section, the joint applicants (or either of them) or sole applicant (as the case may be) become or becomes aware of a material change in circumstances that has taken place at any time after the making of the application for the HSR, the joint applicants (or either of them) or sole applicant (as the case may be) must notify the material change to the Guardian‑in‑Adoption as soon as practicable after the date of commencement of this section or, in any event, within 7 days after the date of filing of the adoption application. (2) Where — ( a ) joint applicants or a sole applicant intend or intends to file an adoption application supported by an HSR; and ( b ) on or after the date of commencement of this section, the joint applicants (or either of them) or sole applicant (as the case may be) become or becomes aware of a material change in circumstances that has taken place at any time after the making of the application for the HSR, the joint applicants (or either of them) or sole applicant (as the case may be) must notify the material change to the Guardian‑in‑Adoption as soon as practicable after becoming aware of the material change. (3) Where — ( a ) an adoption application is filed on the basis of an ASA or supported by an HSR; ( b ) the adoption proceedings arising from the adoption application are pending; and ( c ) on or after the date of commencement of this section, the joint applicants (or either of them) or sole applicant (as the case may be) become or becomes aware of a material change in circumstances that has taken place at any time after the making of the application for the ASA or HSR, as the case may be, the joint applicants (or either of them) or sole applicant (as the case may be) must notify the Guardian‑in‑Adoption as soon as practicable after becoming aware of such material change. (4) A notification required under subsection (1), (2) or (3) must be in writing and in the form specified by the Guardian‑in‑Adoption. (5) In this section, a reference to a material change in circumstances in subsection (1), (2) or (3) is a reference to any change in circumstances that may be prescribed by the regulations, being a change that affects or is likely to affect the suitability of the joint applicants or sole applicant (as the case may be) to adopt a child. Division 4 &#x2014; Court’s powers during adoption proceedings


document_id: aca-2022
provision_ref: s31
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 31
title: Power to make interim orders
content:
31. —(1) Subject to subsection (3), in any adoption proceedings before a court, the court may make an interim order giving the custody and care and control of the child before the court to the joint applicants or sole applicant (as the case may be) for a period not exceeding 2 years. (2) An interim order under subsection (1) may be made upon any terms as regards provision for the maintenance and education and the supervision of the welfare of the child and otherwise that the court thinks fit. (3) The court must not make an interim order under subsection (1) unless the consent of every relevant person of the child before the court has either been validly obtained in accordance with section 26 or dispensed with by the court. (4) An interim order under subsection (1) may be made in respect of a child who has already been the subject of an adoption order (including under the repealed Act) and, upon any application for a further adoption order, the adoptive parents or adoptive parent (as the case may be) under the adoption order last previously made are or is, if living, deemed to be the parents or parent of the child for the purposes of this Act.


document_id: aca-2022
provision_ref: s32
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 32
title: Power to require provision, and to empower making of decisions, for child
content:
32. —(1) The court may, for the purpose of ensuring the welfare of the child before the court during the adoption proceedings — ( a ) require the joint applicants or sole applicant (as the case may be) of the adoption application to make provision by bond or otherwise for the child that in the opinion of the court is just and expedient; or ( b ) make any order or give any direction that the court thinks fit. (2) At any time during the adoption proceedings and upon the application of the joint applicants or sole applicant (as the case may be), the court may make an order, on any terms that the court may specify, empowering the applicants or applicant (as the case may be) to decide on a specific matter that does not relate to the day‑to‑day care of a child but is ordinarily made in the course of providing care for a child.


document_id: aca-2022
provision_ref: s33
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 33
title: Power to draw adverse inferences, etc., for failure to notify, etc.
content:
33. —(1) The court may, on the application of the Guardian‑in‑Adoption or on its own motion, draw any adverse inference against the joint applicants or sole applicant (as the case may be) of an adoption application or any relevant person of the child before the court, or make any other order as the court thinks fit, if the court is satisfied that — ( a ) the joint applicants (or either of them) or sole applicant (as the case may be) have or has failed to comply with section 22(1) or (2) or 30(1), (2) or (3); ( b ) before the issue of the ASA based on which the adoption application is made or the issue of any HSR filed in support of the adoption application, any fact or information that would have made a material impact on the assessment by the authorised adoption agency that was preparing the ASA or the adoption agency that was preparing the HSR (as the case may be), was not disclosed or made known to the agency by the joint applicants (or either of them) or sole applicant, as the case may be; ( c ) before the Guardian-in-Adoption’s affidavit was filed in court, any fact or information that would have made a material impact on the assessment of the Guardian‑in‑Adoption in the affidavit was not disclosed by the joint applicants (or either of them) or sole applicant (as the case may be) or any relevant person of the child before the court to the Guardian‑in‑Adoption either — (i) directly to the Guardian-in-Adoption; or (ii) through an authorised adoption agency required under section 29(2) to carry out any supervision, consultation or preliminary investigation in relation to the adoption application; or ( d ) the joint applicants (or either of them) or sole applicant (as the case may be) or any relevant person of the child before the court have or has provided false or misleading information pertaining to the proposed adoption to — (i) the court; (ii) the Guardian-in-Adoption; (iii) the authorised adoption agency that issued the ASA on which the adoption application is made or the adoption agency that issued any HSR filed in support of the adoption application; or (iv) the authorised adoption agency required under section 29(2) to carry out any supervision, consultation or preliminary investigation in relation to the adoption application. (2) Where the joint applicants or sole applicant (as the case may be) do not or does not comply with any requirement, order or direction given under section 32(1), the court may draw any adverse inference against the joint applicants or sole applicant (as the case may be) or make any other order as the court thinks fit. (3) The court may strike out an adoption application in respect of a child if the application is not made within the period prescribed by the regulations beginning on the first day that any joint applicant or the sole applicant, as the case may be — ( a ) resides with the child; or ( b ) starts spending any amount of time with the child for the purpose of considering whether to adopt the child. (4) Subsection (3) does not apply if — ( a ) before the date of commencement of this section, any joint applicant or the sole applicant (as the case may be) is residing with the child, or starts spending any amount of time with the child for the purpose of considering whether to adopt the child; or ( b ) any of the circumstances set out in section 57(4) applies to any joint applicant or the sole applicant (as the case may be) and, for this purpose, a reference to a potential adopter in that provision is to be read as a reference to a joint applicant or the sole applicant, as the case may be.


document_id: aca-2022
provision_ref: s34
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 34
title: Power to order assessments and submission of further information and documents
content:
34. —(1) The court may, on the application of the Guardian‑in‑Adoption or on its own motion, for any of the purposes specified in subsection (2) — ( a ) order any person who, in the opinion of the court, is able to provide any information or documents that the court may specify, to provide the information or documents to the court or the Guardian‑in‑Adoption; ( b ) order the joint applicants (or either of them) or sole applicant (as the case may be) of an adoption application, or any relevant person of the child before the court, to — (i) undergo any medical, psychiatric or psychological assessment, or other assessment, that the court thinks necessary; (ii) send the child before the court to undergo any medical, psychiatric or psychological assessment, or other assessment, that the court thinks necessary; or (iii) render any assistance to the court that the court thinks necessary; or ( c ) make any order or give any other direction as the court thinks fit. (2) The purposes mentioned in subsection (1) are as follows: ( a ) to obtain any information as to the family background, general conduct, home environment, school record, medical history and state of development of the child, that may enable the court to deal with the adoption application with regard to the welfare of the child; ( b ) to determine whether the consent required under section 26 of any relevant person of the child has been validly obtained or ought to be dispensed with; ( c ) to determine whether the joint applicants or sole applicant (as the case may be) are or is suitable to adopt the child. (3) Unless the court orders otherwise, the costs of and incidental to any assessment required by the court under subsection (1) must be borne by — ( a ) in the case of an assessment required of any joint applicant, the sole applicant or the child before the court — the joint applicants or sole applicant, as the case may be; or ( b ) in the case of an assessment required of any relevant person of the child before the court — the relevant person. (4) Any report of an assessment required to be submitted to the court under subsection (1) may be received and considered by the court without being read aloud. (5) Where the joint applicants (or either of them) or sole applicant (as the case may be) fail or fails to comply with any order of the court under subsection (1), the court may draw any adverse inference against the joint applicants or sole applicant, as the case may be. (6) Where any relevant person of the child before the court fails to comply with any order of the court under subsection (1), the court may draw any adverse inference against the relevant person when deciding whether the consent of the relevant person required under section 26 has been validly obtained or ought to be dispensed with. (7) Despite the provisions of the Administration of Justice (Protection) Act 2016, failure to comply with any order given under subsection (1) is not a contempt of court. (8) If any order under subsection (1) is not complied with, the court may — ( a ) stay the adoption proceedings until the order has been complied with; ( b ) order any person responsible for the non‑compliance to pay the costs of the adoption proceedings; or ( c ) make any other order as the court thinks fit.


document_id: aca-2022
provision_ref: s35
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 35
title: Power to order mediation, counselling, etc.
content:
35. —(1) At any time during any adoption proceedings, the court may, on the application of the Guardian‑in‑Adoption or on its own motion, make an order requiring the joint applicants (or either of them) or sole applicant (as the case may be), any relevant person of the child before the court, or the child, to undergo mediation, counselling, psychotherapy or other assessment, programme or treatment or to partake in any activity that the court thinks is beneficial for achieving any of the following: ( a ) in the case of a contested adoption application — an amicable resolution of any issue arising from the application; ( b ) in any case — (i) enhancing, promoting or protecting the physical, mental, social or psychological wellbeing or safety of the child before the court; or (ii) resolving any relationship problem — (A) between the joint applicants (or either of them) or sole applicant (as the case may be) and the child; (B) between the joint applicants (or either of them) or sole applicant (as the case may be) and any relevant person of the child; or (C) between the child and any relevant person of the child. (2) In making an order under subsection (1), the court may require the joint applicants or sole applicant (as the case may be) or the relevant person to enter into a bond to comply with the order. (3) Despite the provisions of the Administration of Justice (Protection) Act 2016, failure to comply with any order given under subsection (1) is not a contempt of court. (4) If any order under subsection (1) is not complied with, the court may — ( a ) stay the adoption proceedings until the order has been complied with; ( b ) order any person responsible for the non‑compliance to pay the costs of the adoption proceedings; or ( c ) make any other order as the court thinks fit. Division 5 &#x2014; Dispensation of consent of relevant persons


document_id: aca-2022
provision_ref: s36
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 36
title: Interpretation of this Division
content:
36. In this Division — “emotional harm”, in relation to a child, means any serious impairment to the growth, development, or behavioural, cognitive or affective functioning of the child, and includes — ( a ) delayed mental and physical development of the child; ( b ) a child assessed by the Director‑General or a protector to be of danger to himself or herself or to other persons; ( c ) a child assessed by the Director‑General or a protector to be severely withdrawn, anxious or depressed; and ( d ) a child diagnosed by a registered medical practitioner as having a mental health condition such as post‑traumatic stress disorder, anxiety, depression or psychosomatic disorder; “grievous hurt” has the meaning given by section 320 of the Penal Code 1871; “relevant offence” means — ( a ) any offence under Part 2 of the Children and Young Persons Act 1993; ( b ) any offence under Chapter 16 of the Penal Code 1871; or ( c ) any offence involving the causing of bodily injury to a child.


document_id: aca-2022
provision_ref: s37
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 37
title: Grounds for dispensation of consent of relevant persons
content:
37. —(1) The court may, on any of the following grounds, dispense with the consent required under section 26 of any relevant person of a child before the court: ( a ) the child is the subject of an order under section 56(2)( a ) of the Children and Young Persons Act 1993, or under section 56(2)( a ) of that Act as applied by section 57 of that Act, being an order that is in force; ( b ) the relevant person has abandoned or neglected the child or cannot be found; ( c ) the relevant person has — (i) intentionally caused grievous hurt to the child, or acted in a manner that the relevant person knew was likely to cause grievous hurt to the child; or (ii) caused, procured or knowingly permitted another person to cause grievous hurt to the child; ( d ) the relevant person — (i) has at any time before the specified period, ill‑treated the child or caused, procured or knowingly permitted another person to ill‑treat the child; and (ii) by the end of the specified period, has not taken, or is unable or unwilling to take, reasonable steps to resolve the circumstances that caused or contributed to the ill‑treatment or that can cause or contribute to the recurrence of ill‑treatment; ( e ) the relevant person — (i) failed to provide suitable care for the child at any time before the specified period, thereby causing the child to be in need of care or protection (whether before or during the specified period); and (ii) by the end of the specified period, has not taken, or is unable or unwilling to take, reasonable steps to resolve the circumstances that caused or contributed to the child being in need of care or protection or that can cause or contribute to the recurrence of the child being in need of care or protection; ( f ) the relevant person is a drug addict as defined in section 2 of the Misuse of Drugs Act 1973, has been convicted of offences under that Act (or any corresponding previous law) on at least 2 separate occasions and is, by virtue of his or her addiction and convictions, unable, unwilling or unlikely to care for the child; ( g ) the relevant person is in remand or serving a sentence of imprisonment, or is serving an order of detention under any written law (whether or not for his or her own rehabilitation or safety), for a duration as to render him or her unable, unwilling or unlikely to care for the child; ( h ) the relevant person has any physical or mental incapacity of such nature or degree, and the incapacity is likely to continue for such duration, as to render him or her unable, unwilling or unlikely to care for the child; ( i ) the consent of the relevant person, in the opinion of the court and in all the circumstances of the case, ought to be dispensed with. (2) For the purpose of determining whether the ground in subsection (1)( h ) exists in relation to a relevant person, the court must take into account a medical assessment or psychiatric assessment (as the case may be) of the relevant person. (3) To avoid doubt, the court may dispense with the consent of any relevant person under subsection (1) even if the relevant person has made suitable initial arrangements for the child by placing the child under the care of another person or in a home for children and young persons, whether pursuant to a court order or voluntary care agreement under the Children and Young Persons Act 1993 or otherwise. (4) In this section, “specified period”, in relation to the ill‑treatment of, or the failure to provide suitable care for, a child, means the following period (whichever is applicable) immediately preceding the making of an adoption application in respect of the child: ( a ) where the child is below 3 years of age — 12 months; ( b ) where the child is 3 years of age or older — 24 months.


document_id: aca-2022
provision_ref: s38
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 38
title: Meaning of “ill‑treatment”
content:
38. For the purposes of this Division, ill‑treatment of a child occurs when a person (whether the relevant person of the child or otherwise) — ( a ) subjects the child to physical or sexual abuse; ( b ) wilfully or unreasonably does, or causes the child to do, any act which endangers or is likely to endanger the safety of the child or which causes or is likely to cause the child — (i) any unnecessary physical pain, suffering or injury; (ii) any emotional harm; or (iii) any injury to the child’s health or development; or ( c ) wilfully or unreasonably exposes the child with full intention of abandoning the child or in circumstances that are likely to endanger the safety of the child or cause the child — (i) any unnecessary physical pain, suffering or injury; (ii) any emotional harm; or (iii) any injury to the child’s health or development, whether or not any actual suffering or injury on the part of the child or the likelihood of any suffering or injury on the part of the child was prevented by another person.


document_id: aca-2022
provision_ref: s39
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 39
title:
When does relevant person knowingly permit another person to cause grievous hurt to or ill-treat child

content:
39. For the purposes of section 37(1)( c ) and ( d ) — ( a ) a relevant person knowingly permits another person ( A ) to cause grievous hurt to a child or to ill‑treat a child if the relevant person — (i) knows or has reason to believe that the child was at risk of being caused grievous hurt or being ill‑treated by A ; and (ii) failed to take such steps as the relevant person could reasonably have been expected in the relevant person’s circumstances to take to protect the child from that risk; and ( b ) the relevant person’s circumstances mentioned in paragraph ( a )(ii) include but are not limited to his or her past or present experiences of being caused grievous hurt or being ill‑treated by A , if any.


document_id: aca-2022
provision_ref: s40
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 40
title: When is child in need of care or protection
content:
40. For the purposes of section 37(1)( e ), a child is in need of care or protection if — ( a ) the relevant person — (i) is unable or has neglected to provide adequate food, clothing, medical aid, lodging, care or other necessities of life for the child; or (ii) is unfit or unable or has neglected to exercise proper supervision and control over the child, and the child is falling into bad association, or is exposed to moral danger, or is beyond control; ( b ) the child is being or is at risk of being ill‑treated — (i) by the relevant person; or (ii) by any other person, and the relevant person, although knowing of the ill‑treatment or risk, has not protected or is unlikely or unwilling to protect the child from the ill‑treatment; ( c ) the child needs to be examined, investigated or treated for the purpose of restoring or preserving the child’s health or development and the relevant person neglects or refuses to have the child so examined, investigated or treated; ( d ) the child behaves in a manner that is, or is likely to be, harmful to himself or herself or to any person and — (i) the relevant person is unable or unwilling to take necessary measures to remedy the situation; or (ii) the remedial measures taken by the relevant person fail; ( e ) the child suffers or is likely to suffer from emotional harm because the child has been or is subject to emotional or psychological abuse by the relevant person; ( f ) the child ( A ) — (i) is a person in respect of whom a relevant offence has been or is believed to have been committed; or (ii) is a member of the same household as another child ( B ) in respect of whom a relevant offence has been or is believed to have been committed, and A appears to be in danger of a similar offence being committed against him or her, and either the person who committed or is believed to have committed the offence or who has been convicted of the offence is the relevant person of A , or the relevant person of A is unable, unlikely or unwilling to protect A from the offence; or ( g ) the child is found to be — (i) destitute or wandering without any settled place of abode and without visible means of subsistence; (ii) begging or receiving alms (whether or not there is any pretence of singing, playing, performing or offering anything for sale) or loitering for the purpose of so begging or receiving alms; (iii) engaged in carrying out illegal lotteries, illegal hawking, gambling or other undesirable activities; or (iv) using or inhaling any intoxicating substance (as defined in the Intoxicating Substances Act 1987) for the purpose of inducing or causing in himself or herself a state of intoxication.


document_id: aca-2022
provision_ref: s41
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 41
title: Circumstances of emotional or psychological abuse
content:
41. —(1) Without limiting section 40( e ), the circumstances in which a child may be regarded as being subject to emotional or psychological abuse by the relevant person under that provision include any of the following: ( a ) the relevant person subjects the child to persistent acts of rejection or degradation that are harmful to the child’s wellbeing or sense of self-worth; ( b ) the relevant person threatens to physically hurt, kill or abandon the child, or places the child or a related person of the child in any dangerous situation; ( c ) the relevant person isolates the child by consistently denying opportunities for the child to communicate with any person; ( d ) the relevant person confines the child in any small space for the purpose of disciplining the child; ( e ) the relevant person influences the child to develop self‑destructive, anti‑social, criminal, deviant or other maladaptive behaviour; Illustrations ( a ) The relevant person engages in, permits or encourages anti‑social behaviour such as prostitution, performance in pornographic media, initiation of criminal activities, substance abuse or committing violence to any person. ( b ) The relevant person engages in, permits or encourages developmentally inappropriate behaviour by infantilising the child. ( c ) The relevant person engages in, permits or encourages any other behaviour that would result in the exploitation or corruption of the child. ( f ) the relevant person exposes the child to, or places the child at any risk of exposure to, any violence against a related person of the child. (2) In this section, “related person”, in relation to a child, means another person about whose safety or wellbeing the child would reasonably be expected to be seriously concerned. Division 6 &#x2014; Matters at conclusion of adoption proceedings


document_id: aca-2022
provision_ref: s42
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 42
title: Matters with respect to which court to be satisfied before making adoption order
content:
42. —(1) The court must not make an adoption order unless the court is satisfied that — ( a ) every relevant person whose consent is required under section 26 and whose consent is not dispensed with has freely consented to and understands the nature and effect of the adoption order and, in particular, every relevant person who is a parent of the child understands that the effect of the adoption order will be permanently to deprive him or her of his or her parental rights over the child; ( b ) the adoption order, if made, will be for the welfare of the child; and ( c ) the joint applicants or sole applicant (as the case may be) have or has the appropriate character and fitness and are or is suitable to adopt the child. (2) For the purpose of satisfying itself whether the adoption order, if made, will be for the welfare of the child under subsection (1)( b ), the court is to give due consideration to the wishes of the child, having regard to the age and maturity of the child.


document_id: aca-2022
provision_ref: s43
chapter: PART 3 - ADOPTION PROCEEDINGS
section: 43
title: Power to order removal and placement of child upon unsuccessful adoption application
content:
43. —(1) This section applies where an adoption application is unsuccessful. (2) The court may, upon an application of the Guardian‑in‑Adoption or on its own motion, order the person having physical custody of the child who is the subject of an unsuccessful adoption application to deliver the child to the physical custody of a suitable person recommended by the Guardian‑in‑Adoption within the time specified by the court. (3) For the purposes of enforcing an order under subsection (2), the court may direct the bailiff to seize the child from the physical custody of any person or from any place and deliver the child to the physical custody of the suitable person mentioned in that subsection. (4) The court may, upon the application of the Guardian‑in‑Adoption or on its own motion, make any order as it thinks fit (whether or not an order under subsection (2) has also been made) to facilitate any change in the physical custody of a child who is the subject of an unsuccessful adoption application. (5) Any person who, without reasonable excuse, fails to comply with an order under subsection (2) shall be guilty of an offence and shall be liable on conviction — ( a ) on the first conviction — to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both; or ( b ) on a second or subsequent conviction — to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 6 years or to both. (6) In this section, a reference to an adoption application that is unsuccessful is a reference to an adoption application that is withdrawn, struck out or dismissed by the court.


document_id: aca-2022
provision_ref: s44
chapter: PART 4 - POST-ADOPTION MATTERS
section: 44
title: Matters relating to registration or re-registration of births of adopted children
content:
44. —(1) If an adoption order (including an adoption order under the repealed Act) is made, the registrar of the court that makes the adoption order must, as soon as practicable, provide to the Registrar‑General of Births and Deaths (called in this Part the Registrar‑General) a copy of the adoption order and the particulars (as far as they are known to the court) that are required for the purposes of registration or re‑registration of the adopted child’s birth under the Registration of Births and Deaths Act 2021. (2) Where — ( a ) the precise date of the adopted child’s birth is not proved to the satisfaction of the court, the court must determine the probable date of the adopted child’s birth and the date so determined must be specified in the order as the date of the adopted child’s birth; and ( b ) the country of birth of the adopted child is not proved to the satisfaction of the court, the particulars of that country may be omitted from the order and from the entry in the register maintained by the Registrar‑General. (3) No extract from the Adopted Children Register previously maintained under section 11 of the repealed Act before 15 May 1972 may be issued except by an order of court. (4) The Registrar-General must keep any other registers and books that record the connection between any entry in the Adopted Children Register previously maintained under section 11 of the repealed Act before 15 May 1972 and any entry in the registers of births made pursuant to section 12 of the repealed Act. (5) The registers and books and any index of the registers and books kept under subsection (4) are not open to public inspection or search, and the Registrar‑General must not, except under an order of court, provide any person with any information contained in or with any copy or extract from the registers or books. (6) In subsection (1), “registrar” means the Registrar of the Supreme Court or the registrar of the Family Justice Courts.


document_id: aca-2022
provision_ref: s45
chapter: PART 4 - POST-ADOPTION MATTERS
section: 45
title: Power to order persons to undergo mediation, counselling, etc., post adoption proceedings
content:
45. —(1) This section applies after adoption proceedings arising from an adoption application (including an adoption application under the repealed Act) are concluded. (2) The court may, upon the application of the Guardian‑in‑Adoption, make an order requiring the joint applicants (or either of them) or sole applicant (as the case may be), any relevant person of the child in respect of whom the adoption application was made, or the child, to undergo mediation, counselling, psychotherapy or other assessment, programme or treatment or to partake in any activity that the court thinks is beneficial for achieving any of the following: ( a ) enhancing, promoting or protecting the physical, mental, social, or psychological wellbeing or safety of the child; ( b ) resolving any relationship problem — (i) between the joint applicants (or either of them) or sole applicant (as the case may be) and the child; (ii) between the joint applicants (or either of them) or sole applicant (as the case may be) and any relevant person of the child; (iii) between the child and any relevant person of the child; or (iv) in a case where an adoption order has been made on the adoption application — within the adoptive family of the child. (3) In making an order under subsection (2), the court may require the joint applicants or sole applicant (as the case may be) or the relevant person to enter into a bond to comply with the order.


document_id: aca-2022
provision_ref: s46
chapter: PART 4 - POST-ADOPTION MATTERS
section: 46
title:
Effect of adoption order on status of adopted child vis‑&#224;‑vis adoptive parents and on citizenship

content:
46. —(1) Upon an adoption order being made — ( a ) all rights, duties, obligations and liabilities of the parent or parents or guardian or guardians of the adopted child, in relation to the future custody, care and control, maintenance and education of the adopted child, including all rights to appoint a guardian or to consent or refuse consent to marriage, are extinguished; ( b ) all the rights, duties, obligations and liabilities mentioned in paragraph ( a ) vest in and are exercisable by and enforceable against the adoptive parents or adoptive parent as though the adopted child were a child born to the adoptive parents or adoptive parent in a lawful marriage; and ( c ) in respect of the same matters and in respect of the liability of a child to maintain his or her parents, the adopted child stands to the adoptive parents or adoptive parent exclusively in the position of a child born to the adoptive parents or adoptive parent in a lawful marriage. (2) In a case where 2 individuals married to each other are the adoptive parents, the individuals stand to each other and to the adopted child in the same relation as they would have stood if they had been the lawful father and mother of the adopted child, and the adopted child stands to them respectively in the same relation as a child would have stood to a lawful father and mother respectively — ( a ) in respect of the matters in subsection (1)( a ), ( b ) and ( c ); and ( b ) for the purpose of the jurisdiction of any court to make orders as to the custody, care and control and maintenance of and right of access to children. (3) For the purpose of the law relating to marriage, an adoptive parent and all children and adopted children of the adoptive parent are deemed to be within the prohibited degrees of consanguinity. (4) Subsection (3) continues to have effect even if a person other than the adoptive parent of an adopted child adopts the same child under a subsequent adoption order. (5) An adoption order in itself does not affect the citizenship of an adopted child.


document_id: aca-2022
provision_ref: s47
chapter: PART 4 - POST-ADOPTION MATTERS
section: 47
title: Effect of adoption order on property of adoptive parents and adopted child
content:
47. —(1) Where, at any time after the making of an adoption order, an adoptive parent or the adopted child or any other person dies intestate in respect of any movable or immovable property, that property devolves in all respects as if the adopted child were the child of the adoptive parent born in a lawful marriage and not the child of any other person. (2) In any disposition of movable or immovable property made, whether by instrument inter vivos or by will (including codicil) after the date of the adoption order — ( a ) any reference (whether express or implied) in the disposition to the child or children of the adoptive parent is to be construed, unless the contrary intention appears, as or as including a reference to the adopted child; ( b ) any reference (whether express or implied) in the disposition to the child or children of the adopted child’s biological parents or either of them is to be construed, unless the contrary intention appears, as not being or as not including a reference to the adopted child; and ( c ) any reference (whether express or implied) in the disposition to a person related to the adopted child in any degree is to be construed, unless the contrary intention appears, as a reference to the person who would be related to the adopted child in that degree if the adopted child were the child of the adoptive parent born in a lawful marriage and not the child of any other person. (3) Where — ( a ) an adopted child or the spouse or issue of an adopted child takes any interest in movable or immovable property under a disposition by his or her adoptive parent or under any intestacy; or ( b ) an adoptive parent of an adopted child takes any interest in movable or immovable property under — (i) a disposition by the adopted child or the spouse or an issue of the adopted child; or (ii) the intestacy of the adopted child or the spouse or an issue of the adopted child, any estate or other duty which becomes leviable in respect of the movable or immovable property is payable at the same rate as if the adopted child had been a child born to the adoptive parent in a lawful marriage. (4) For the purposes of this section, “disposition” means an assurance of any interest in property by any instrument whether inter vivos or by will (including codicil). (5) For the purposes of section 20 or 21 of the Civil Law Act 1909 — ( a ) a person is deemed to be the parent or child of the deceased despite being only related to the deceased in consequence of adoption; and ( b ) accordingly, in deducing any relationship which under the provisions of that section is included within the meaning of the expressions “parent” and “child”, an adopted child is to be treated as being, or as having been, the legitimate offspring of his or her adoptive parent. (6) Subject to subsection (7) but despite anything else in this section, trustees or personal representatives — ( a ) may convey or distribute any movable or immovable property to or among the persons entitled to the property without having ascertained that no adoption order has been made by virtue of which any person is or may be entitled to any interest in the property; and ( b ) are not liable to any such person of whose claim they have not had notice at the time of the conveyance or distribution. (7) Nothing in subsection (6) affects the right of any person mentioned in subsection (6)( b ) to follow the property, or any property representing it, into the hands of any person, other than a purchaser, who may have received it. (8) Where an adoption order is made in respect of a person who has been previously adopted (whether under this Act or the repealed Act), the previous adoption is to be disregarded for the purposes of this section in relation to — ( a ) the devolution of any property on the death of a person dying intestate after the date of the subsequent adoption order; and ( b ) any disposition of property made after that date.


document_id: aca-2022
provision_ref: s48
chapter: PART 5 - CONFIDENTIALITY OF CHILDREN INVOLVED IN
section: 48
title:
Restriction on publication or broadcast of information or pictures of children involved in adoption proceedings

content:
48. —(1) Subject to subsections (2) and (3), a person must not publish or broadcast any information or picture that identifies, or is likely to lead to the identification of, any protected person as a child who was or is the subject of an adoption application — ( a ) whether or not an adoption order was or has been made on the adoption application; and ( b ) even after the protected person attains 21 years of age. (2) Subsection (1) does not apply where — ( a ) in a case where the adoption application was successful and the protected person is below 21 years of age — the adoptive parent of the protected person consents to the publication or broadcast; ( b ) in a case where the protected person has attained 21 years of age — the protected person consents to the publication or broadcast; ( c ) in a case where the adoption application was unsuccessful and the protected person is below 21 years of age — a relevant person of the protected person consents to the publication or broadcast; or ( d ) in any case — the Guardian‑in‑Adoption gives his or her approval for the publication or broadcast. (3) Nothing in subsection (1) prevents — ( a ) any relevant person of a protected person who is below 21 years of age and in respect of whom no adoption order has been made and no adoption proceedings are pending; ( b ) the adoptive parent of a protected person who is below 21 years of age; or ( c ) a protected person in respect of whom no adoption proceedings are pending, from publishing or broadcasting any information or picture mentioned in that subsection in relation to the protected person. (4) If any information or picture is published or broadcast in contravention of subsection (1) — ( a ) in the case of the publication of any information or picture as part of a newspaper or periodical publication — every proprietor, editor, publisher or distributor of the newspaper or periodical publication; ( b ) in the case of the publication of any information or picture otherwise than as part of a newspaper or periodical publication — every person who publishes or distributes it; or ( c ) in the case of the broadcast of any information or picture — (i) every person who broadcasts the information or picture; (ii) every person who transmits or provides the programme in which the information or picture is broadcast; and (iii) every person having functions in relation to the programme corresponding to those of the editor of a newspaper or periodical publication, shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $5,000 or, in the case of a second or subsequent conviction, to a fine not exceeding $10,000. (5) The court may, in addition to any punishment mentioned in subsection (4), order a person to do any one or more of the following: ( a ) remove the publication or stop the broadcast, of any information or picture that is in contravention of subsection (1); ( b ) remove the programme in which the information or picture that is broadcast in contravention of subsection (1) is broadcast; ( c ) delete the information or picture that is published or broadcast in contravention of subsection (1); ( d ) take all reasonable steps to ensure that the information or picture that is published or broadcast in contravention of subsection (1) is no longer available on or through the Internet. (6) Subsection (1) is in addition to, and not in derogation from, the provisions of any other written law with respect to the publication of information relating to judicial proceedings. (7) In this section and sections 49, 51 and 52 — “adoption application” and “adoption order” include an application and an order, respectively, made under section 3 of the repealed Act; “broadcast” means sounds or visual images — ( a ) broadcast by wireless telegraphy, or by means of a high frequency distribution system over wire or other paths provided by a material substance, and intended for general reception; ( b ) broadcast through the Internet or any website, web service or Internet application, whether or not intended for general reception; or ( c ) broadcast through any messaging system; “messaging system” means any system that enables the transmission of short text messages, or of any visual communication, voice communication or email — ( a ) from a digital mobile telephone to another digital mobile telephone; or ( b ) from an email address to a digital mobile telephone, or the other way around; “protected person” means an individual in respect of whom an adoption application was or has been made; “publish”, in relation to any information or picture, means to bring the information or picture to the notice of the public or a section of the public by any means, including (to avoid doubt) through — ( a ) the Internet or any website, web service or Internet application; or ( b ) any messaging system.


document_id: aca-2022
provision_ref: s49
chapter: PART 5 - CONFIDENTIALITY OF CHILDREN INVOLVED IN
section: 49
title: Order to remove publication or broadcast in contravention of section 48
content:
49. —(1) A court may, on the application of any of the persons mentioned in subsection (2), order a person to do any or more of the following: ( a ) remove the publication, or stop the broadcast, of any information or picture that is in contravention of section 48(1); ( b ) remove the programme in which the information or picture that is broadcast in contravention of section 48(1) is broadcast; ( c ) delete the information or picture that is published or broadcast in contravention of section 48(1); ( d ) take all reasonable steps to ensure that the information or picture that is published or broadcast in contravention of section 48(1) is no longer available on or through the Internet. (2) For the purposes of subsection (1), the persons are as follows: ( a ) the Guardian-in-Adoption; ( b ) any relevant person of a protected person who is below 21 years of age and in respect of whom no adoption order has been made and no adoption proceedings are pending; ( c ) the adoptive parent of a protected person who is below 21 years of age; ( d ) a protected person who has attained 21 years of age. (3) The court may make an order under subsection (1) even if — ( a ) the application is not served on the person against whom the order is to be made (called in this section the respondent) or is not served on the respondent within a reasonable time before the hearing of the application; or ( b ) when the application has been served on the respondent — the respondent does not appear at the hearing of the application, if the court is satisfied, on a balance of probabilities, that the protection of the privacy of the protected person that will be achieved by making the order outweighs the potential detriment to the respondent by not being heard. (4) To avoid doubt, the court may make an order under subsection (1) regardless of whether the respondent or any other person has been convicted of an offence under section 48(4) in relation to the information or picture mentioned in subsection (1).


document_id: aca-2022
provision_ref: s50
chapter: PART 6 - REGULATION OF ADOPTION PRACTICES
section: 50
title: Extra-territorial application of this Part
content:
50. —(1) Unless otherwise provided, the provisions of this Part have effect, in relation to any person, whatever the person’s nationality or citizenship, outside as well as within Singapore. (2) Where an offence under this Part is committed by any person in any place outside Singapore, the person may be dealt with as if the offence had been committed within Singapore.


document_id: aca-2022
provision_ref: s51
chapter: PART 6 - REGULATION OF ADOPTION PRACTICES
section: 51
title: Restriction on publication or broadcast of information or pictures of children for adoption, etc.
content:
51. —(1) This section applies to the publication or broadcast of any information or picture that identifies a child, or is likely to lead to the identification of a child, where — ( a ) the child is in Singapore; ( b ) the intended audience or recipients of the information or picture is or are predominantly in Singapore; or ( c ) the publication or broadcast is by an adoption agency. (2) Except with the prior approval of the Guardian‑in‑Adoption, a person must not, in the course of doing any of the following, publish or broadcast any information or picture that identifies any child or is likely to lead to the identification of any child: ( a ) communicating that a relevant person of a child desires to cause the child to be adopted; ( b ) advertising or promoting any service of making arrangements for or on behalf of another person for the adoption of a child by that other person; ( c ) making arrangements for or on behalf of another person for the adoption of a child by that other person. (3) Subsection (2) does not apply in relation to any information or picture broadcast by a person ( A ) to any other person ( B ) who has communicated to A that B desires to adopt a child if the information or picture — ( a ) is broadcast upon B ’s request; and ( b ) is broadcast through such means and with such safeguards as to cause the information or picture to be accessible only by B (and any other person in B ’s position). (4) If subsection (3) applies and B publishes or broadcasts the information or picture broadcast by A , B shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or, in the case of a second or subsequent conviction, to a fine not exceeding $10,000. (5) If any information or picture is published or broadcast in contravention of subsection (2) — ( a ) in the case of the publication of any information or picture as part of a newspaper or periodical publication — every proprietor, editor, publisher or distributor of the newspaper or periodical publication; ( b ) in the case of the publication of any information or picture otherwise than as part of a newspaper or periodical publication — every person who publishes or distributes it; or ( c ) in the case of the broadcast of any information or picture — (i) every person who broadcasts the information or picture; (ii) every person who transmits or provides the programme in which the information or picture is broadcast; and (iii) every person having functions in relation to the programme corresponding to those of the editor of a newspaper or periodical publication, shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $5,000 or, in the case of a second or subsequent conviction, to a fine not exceeding $10,000. (6) The court may, in addition to any punishment mentioned in subsection (4) or (5), order a person to do any one or more of the following: ( a ) remove the publication or stop the broadcast, of any information or picture that is in contravention of subsection (2) or (4); ( b ) remove the programme in which the information or picture that is broadcast in contravention of subsection (2) or (4) is broadcast; ( c ) delete the information or picture that is published or broadcast in contravention of subsection (2) or (4); ( d ) take all reasonable steps to ensure that the information or picture that is published or broadcast in contravention of subsection (2) or (4) is no longer available on or through the Internet.


