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ANNEX I Schedule of Brunei Darussalam Headnote ... - SICE

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SectorBusiness ServicesFinancial Auditing servicesIndustry Classification CPC 86211 Financial auditing servicesObligations Concerned National Treatment (Article 12.4)Local Presence (Article 12.7)MeasureDescriptionThe Accountants Act 2004, Sections 10(1), 17(3)(d)and 18(3)(c) Accounts (Public Accountants) Rules2004, Second <strong>Schedule</strong>, Paragraph 7Cross-Border Services and InvestmentOnly service suppliers who are registered with theInstitute <strong>of</strong> Certified Public Accountants <strong>of</strong> Singapore(ICPAS) and the Accounting and CorporateRegulatory Authority and/or their successor bodiesshall be registered as public accountants andappointed as company auditor. The business <strong>of</strong> thefirm and accounting corporation, so far as it related tothe supply <strong>of</strong> public accountancy services inSingapore, shall be under the control andmanagement <strong>of</strong> a public accountant ordinarilyresident in Singapore.At least one <strong>of</strong> the partners <strong>of</strong> the firm shall beeffectively resident in Singapore.III-SG-8

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