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Regulations & Compliance · PDF

Public Accountants Rules: 2023 Amendments

The gazette identifies this as Amendment No. 3 of 2023. Most provisions commenced in July 2023, with a separate retrospective provision. It updates definitions and arrangements relevant to audit principals and audit quality roles.

Source checked · 11 October 2026 Historical document

Quality management terminology and review roles

The amended definitions refer to quality-control reviews and introduce the Singapore quality-management standards. Cross-references for hot review and restriction orders are updated to the revised Act. These changes align the registration rules with the oversight and standards framework; interpreting an older definition without its amended cross-reference can lead to the wrong eligibility or review conclusion.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official PDF ↗
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