A public accountant is a person who is registered in accordance with the Accountants Act (Chapter 2) as a public accountant.
To be a Public Accountant (Company Auditor) in Singapore, the accountant must be:
- a member of The Institute of Singapore Chartered Accountants (ISCA), formerly the Institute of Certified Public Accountants of Singapore (ICPAS), which is the national professional body for accountants in Singapore;
- Must be registered as a public accountant with Accounting and Corporate Regulatory Authority of Singapore (ACRA);
- Chartered Accountant of Singapore (CA); and
- One with relevant membership in any professional accountancy body or organisation with practical experience in audit related field.
There is distinction between Chartered Accountants and Public Accountants. It is important to note that not all Chartered Accountants are Public Accountants. Only a Public Accountant can be appointed as company Auditor.