The main reason for registering as a public accountant is so that you can be appointed as an auditor of financial statements in Singapore. A public accountant is responsible for the audit opinion and this responsibility includes ensuring that the audit is conducted in accordance with the Singapore Standards on Auditing (SSA) and other requirements.

Registration as a public accountant is also required for other acts that are required by law to be done by a public accountant, for example appointment as a judicial manager under the Companies Act.

There is no need to register as a public accountant to provide other accountancy services in Singapore, such as accounting, tax and corporate advisory work, unless the law says that a public accountant must perform the task.

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