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The Council of the ICSA requires Chartered Secretaries in public practice in Singapore must hold the SAICSA Practising Certificate and to observe an appropriate set of rules that commensurate with the responsibilities and privileges which characterize the profession. Practising Chartered Secretaries will continue to be bound by the ICSA Charter and Byelaws. This Code is complementary to the ICSA Charter and Byelaws.


Public Practice: A Chartered Secretary who is the holder of a current SAICSA Practising Certificate and who offers, provides or holds himself out as offering or providing advice or services to the public for fees is deemed thereby to be engaged in public practice.

Practitioner: A Chartered Secretary in public practice who is the holder of a current SAICSA Practising Certificate.

  • 1. A Practitioner shall conduct himself in a manner consistent with the good reputation of the profession of the Chartered Secretary and of SAICSA, the ICSA Charter and Byelaws, the SAICSA’s Constitution, and in compliance with all statutory or other legal requirements.

  • 2. In accepting or continuing a professional assignment or appointment, a Practitioner shall always have regard to any factor, which may reflect adversely upon his integrity and objectivity in relation to that assignment or appointment.

  • 3. A Practitioner shall carry out his professional work with proper regard to the technical and professional standards expected of a Chartered Secretary. He shall not undertake or continue professional work that he is not competent to perform unless he first obtains such advice and assistance as will enable him competently to carry out such work.

  • 4. A Practitioner shall conduct himself with courtesy and consideration towards all with whom he comes into contact.


    5. Professional independence is a concept fundamental to the profession of a Chartered Secretary. It is essentially an attitude of mind characterised by integrity and an independent approach. Accordingly a Practitioner shall inform all interested parties on any potential conflict of interests.


    6. A Practitioner receiving privileged information from a client or from any other confidential source in the course of his professional work shall not use it or appear to use it for personal advantage or for the advantage of a third party and may not disclose it without prior written consent unless there is a public duty or a legal or professional obligation or duty to disclose such information.


    7. A Practitioner shall not advertise his professional services or skills except in accordance with the SAICSA Code of Practice on Advertising.


    8. A practice of which a Practitioner is either a partner or a director may not describe itself as “Chartered Secretaries” unless it is within the terms of ICSA Byelaw 11(ii).


    9. A Practitioner shall not in any circumstances obtain or seek professional work for himself or another Practitioner in contravention of this Code.

    10. A Practitioner shall not give any commission, fee or reward whatsoever to a third party, not being either his employee or another Practitioner, in return for the introduction of a client.

    11. A Chartered Secretary who is the holder of a current SAICSA Practising Certificate shall not hold himself out as carrying on business of a kind which is normally carried on by a Practitioner, for or on behalf of his employer, unless his employer is permitted to describe itself as “Chartered Secretaries” under ICSA Byelaw 11(ii).


    12. A Practitioner who is asked to accept an appointment, where the client has previously employed a Practitioner, shall:

    12.1 request the prospective client’s permission to communicate with the previous appointee. If such permission is refused he should decline the appointment.

    12.2 On receipt of the client’s permission, request in writing of the previous appointee all information relevant to an acceptance of the appointment.

    13. A Practitioner receiving such request shall:

    13.1 request permission of the client to discuss the client’s affairs freely with the proposed appointee. If this request is not granted the Practitioner shall report that fact to the proposed appointee.

    13.2 On receipt of written permission from the client he shall disclose all information relevant to the Practitioner’s acceptance of the appointment.

    14. A Practitioner invited to undertake professional work additional to that already being out by another Practitioner who is himself to continue his existing duties for the client, shall as a matter of courtesy, notify in writing the other practitioner of the work that is proposed to be undertaken. This notification need not be given if the client gives in writing a valid reason against it. The Practitioner undertaking such additional work is entitled to expect of that other Practitioner to whom he has given notice full co-operation in carrying out such additional work.


    15. Any Practitioner who act in association with others not being members of SAICSA either through the medium of an unlimited company or in partnerships, in the provision to the public of services usually undertaken by a Practitioner thereby is deemed to accept responsibility to the Association for ensuring that in providing such services that association does not describe as “Chartered Secretaries” but is conducted in accordance with this Code.


    16. A Practitioner may act alone or in association with members of other professional bodies to provide professional services additional to services usually undertaken by a Practitioner or any of his associates do not do anything which is or may be in breach or contravention of any legal, ethical or other requirement governing members of such professional bodies.

    17. A Practitioner who is also a member of another professional body shall not in providing services usually undertaken by a Practitioner do anything in breach of any legal, ethical or other requirement governing members of that professional body.


    18. A Practitioner may carry on such functions through the medium of an unlimited company as are not required by law to be performed by an individual provided that:
    18.1 any such company and its officers at all times observes all the rules and standards of conduct applying to a Practitioner;

    18.2 every director and every registered holder and beneficial owner of shares in such a company shall and continue to be a member of the Association;

    18.3 the directors jointly and severally are directly responsible to the Institute for the conduct of the officers of the company, as if it was a firm in which they were the only partners.

    Any company which does not comply with this section may not describe itself as “Chartered Secretaries”.


    19. Any promise or undertaking made or given by a Practitioner in the course of his business must be honoured promptly in full since the Association considers that it is essential that absolute reliance can be placed on such a promise or undertaking.


    20. Any breach of this Code may be deemed to be a matter for investigation by the Disciplinary Committee.

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