THE APPLICATION PROCESS
1. When can I apply for a practising certificate ('PC')?
An application for a practising certificate in respect of a practice year shall not be submitted to the Registrar earlier than the month preceding the commencement of the practice year. [The ‘practice year’ means the period from 1 April in a calendar year to 31 March in the ensuing calendar year]. For example, for the practice year 2008/2009, you may e-file your application for a practising certificate on or after 1 March 2008
2. Who issues a PC?
The issuing authority is the Registrar of the Supreme Court. The PC is electronically issued in your personal name as stated in your NRIC and dated on the date of issue.
3. How do I apply for a PC?
The law practice at which you practise as proprietor, partner
or director or the statutory board at which you are employed as a
legal officer will submit the ‘Application for Approval to E-file
Practising Certificate’ form, your accountant’s report (if
applicable) together with cheque payments (unless payment is by
GIRO) to the Law Society. The Law Society will issue an
acknowledgement, stating the indicative date when you may e-file
your application with the Supreme Court.
The Law Society will check your ‘Application for Approval to
e-file Practising Certificate’ form and accountant’s report (if
applicable). When the application and accountant’s report are in
order, you e-file your application on the date indicated. If there
are errors in your application and/or accountant’s report, you
will be notified to correct the errors. Please refer to Question 6
on what checks are carried out by the Law Society.
On the date given to you to e-file your application, you
personally must access the Supreme Court Practising Certificate
module to e-file your application (please see ‘The E-filing
Process’ below) and make the required statutory declaration
online.
4. What preparations must I make
before submitting my application to the Law Society?
You must:
| a. |
Pay your annual Singapore Academy
of Law membership subscription.
|
| b. |
Engage a certified public accountant to prepare your Accountant’s Report if you are a
proprietor, partner or director or a lawyer holding and
receiving client money (if applicable).
|
| c. |
If applicable, write to the Council
and obtain waiver/exemption from producing an Accountant’s
Report.
|
| d. |
Prepare your payment of $500 as
penalty for failure to vote at the Council elections in the
preceding year or the last time you practised (if applicable)
OR
Write to the Registrar of the Supreme Court to obtain waiver of
the requirement to pay the penalty if you had a good and
sufficient reason for not voting. Click here to check whether you
were required to vote at the Council election in the preceding
year.
|
| e. |
Obtain the mandatory professional
indemnity insurance cover for you and for your law practice if
it is a law corporation or limited liability law partnership
(see ‘Mandatory Professional Indemnity Cover’ below for more
information).
|
| f. |
Prepare your subscription fee
payment and Compensation Fund contribution to the Law Society. |
5.
What must accompany my e-PC approval application?
| a. |
4 copies of the duly completed
‘Application for Approval to E-file Practising Certificate’ form
(Part 1 and Part II Continuation Sheet);
|
| b. |
2 separate cheque payments for
membership subscription fee and Compensation Fund contribution
(made payable to ‘The Law Society of Singapore’) if you are not
making payment by GIRO;
|
| c. |
Original accountant’s report
OR copy of the Law Society’s letter indicating
waiver/exemption from submitting an accountant’s report (if
applicable); and
|
| d. |
Copy of the letter from the
Registrar of the Supreme Court stating that you had a good and
sufficient reason for not voting at the relevant Council
elections (if applicable) OR a cheque of $500.00
payable to ‘The Law Society of Singapore’ as penalty for failure
to vote. |
6. What clearance is required from the Law Society?
The Law Society will check the
following:
| a. |
That you have paid the statutory payments
to the Law Society.
|
| b. |
That you, and where applicable,
your law practice, has applied for and obtained professional
indemnity cover under the Law Society’s mandatory insurance
policy. In the case of a law corporation or limited liability
partnership, the corporate or partnership entity must have the
relevant mandatory insurance coverage under the Law Society’s
mandatory insurance policy.
|
| c. |
Whether you are applying for a
full-time or locum PC as an employee or as a sole proprietor,
partner or director of a Singapore law practice or a PC as a
legal officer of a statutory board.
|
| d. |
Whether you need to produce an
Accountant’s Report to the Council of the Law Society if you
held and received client money when you last practised as an
employee, or practised as a sole proprietor, partner or director
of a law practice; and if so, whether the Accountant’s Report is
in compliance with the Schedule of the Legal Profession
(Accountant’s Report) Rules.
|
| e. |
Whether you need to produce
Accountant's Report to the Council of the Law Society if you are
a Singapore practising advocate and solicitor who is a partner
or director in a joint law venture practice, as required under
the Legal Profession (Accountant's Report) Rules. |
7. How long does it take before I can
e-file my application?
Where there are no errors in the ‘Application for Approval to
E-File Practising Certificate’ form or the Accountant’s Report,
you will usually be able to e-file your application electronically
on the fifth working day after your application is received by the
Law Society. For example, if you submit your application on 3
March, you can e-file your practising certificate on 8 March.
Should there be errors in your application, the Law Society will
notify you to rectify the errors. The processing time will
re-commence from the date of your submission of the rectified
application.
8. What are the
common errors made in an application for approval for filing a
practising certificate? Some
of the common errors are:
| a. |
Name of applicant is wrong (does
not correspond with the name stated in the NRIC)
|
| b. |
Admission date/admission number is
incorrect
|
| c. |
Calculation of years of standing is
wrong, and the amount of subscription fee payable is accordingly
inaccurate
|
| d. |
Errors in the cheque payment
|
| e. |
Omission of information in the
application form
|
| f. |
Failure to submit an Accountant’s
Report when it is required to do so
|
| g. |
Errors in the Accountant’s Report
(click here for more information about Accountant’s Reports) |
9. If I am registered with the Attorney-General under section 130N of the Legal Profession Act to practise Singapore law (in a Joint Law Venture or its constituent foreign law practice, a Qualifying Foreign Law Practice or a licensed foreign law practice), is my application for a PC similar to that of a solicitor practising in a Singapore law practice?
Yes. When submitting your 'Application for Approval to E-file Practising Certificate (Section 130N Legal Profession Act)' form to the Law Society, you are required to attach a copy of your Certificate of Registration issued by the Attorney- General’s Chambers.
THE E-FILING PROCESS
10. Is e-filing the only mode of filing my application with the Supreme
Court?
Since 1 November 2006, it has been mandatory for all practising
certificate applications, including locum practising certificate
applications, to be filed electronically with the Supreme Court.
Please refer to the
Supreme Court Practice Direction 5 of 2008
and the
Legal Profession (Practising Certificate) Rules.
11.
How do I e-file my PC application with the Supreme Court?
Go to the Supreme Court website at
www.supremecourt.gov.sg >
‘Electronic Filing System’ > ‘Practising Certificate e-filing
Service’.
You need to login in using your admission number, NRIC number and
date of birth. If you have forgotten your admission number, you can
look it up either from the Law Society Directory (if you are a
current member) or contact the Law Society via e-mail at
compliance@lawsoc.org.sg.
Please note that you swear/affirm your PC application online.
Therefore, no other person can swear or affirm your PC application
online on your behalf.
When you file your application, you will receive via the e-mail
address provided in your online PC application, notification of
receipt.
If you wish to have a hard copy of your PC in bond paper, please
contact the Supreme Court. The Supreme Court imposes charges for the
issuance of hard copy PCs.
For more information on the Supreme Court e-filing procedures,
please visit the Supreme Court website which provides step-by-step
instructions on what you need to do.
12.
What should I do if I have problems accessing the Supreme Court’s
e-filing system?
If you have problems accessing the Supreme Court e-filing system or
encounter problems while e-filing, please e-mail the Supreme Court
at
Supcourt_PCEF_Inq@supcourt.gov.sg.
13.
What if I do not have access to a computer or internet account to do
my e-filing?
The Law Society and the Supreme Court offer complimentary use of
their IT facilities for lawyers to e-file their practising
certificates.
PAYMENTS
14.
What statutory payments are required to be paid to the Law Society?
You must pay an annual membership subscription to the Law Society,
which is for the period from 1 April to 31 March of the following
year.
The amount of subscription fee payable is determined based on the
number of years of standing calculated from the date of your
admission as follows:
Membership Categories
(Standing calculated from date
of admission to the Bar)
|
|
Subscription Fee Payable
(including 7% GST) |
Compensation Fund Contribution
(No GST payable) |
Of 12 years’ standing and more
(Date of admission:
on and before 31/03/96*)
|
|
$909.50 |
$100.00
(For Practising Certificate application after 1 October of
each year, the amount payable is $50.00)
|
Of more than 7 years’
standing but less than 12 years (Date of admission:
Between 01/04/96 to 31/03/01, both dates inclusive*)
|
|
$749.00 |
| Of less than 7 years’
standing (Date of admission: on and after 01/04/01*) |
|
$588.50 |
*The dates are in reference to the practice year 2008/2009
15. What are the modes of payment
available?
You may make payment to the Law Society by:
| a. |
GIRO, if your law practice has a
GIRO facility with the Law Society.
[Download GIRO application form]
|
OR
|
| b. |
cheque, made payable to ‘The Law
Society of Singapore’. Please note that payment for the
subscription fee, Compensation Fund contribution and penalty for
failing to vote (if applicable) are required to be made by
separate cheque payments. |
16. How do I check if my
law practice has a GIRO facility with the Law Society?
Click here to view the list of law practices which have a GIRO
facility with the Law Society.
17. What are the fees I have to pay
when filing the application for practising certificate at the
Supreme Court? What are the modes of payment?
You need to pay a stamp fee of $85.00 when filing your practising
certificate application at the Supreme Court.
If you have an InterBank GIRO account with the Supreme Court, you
may pay by:
| a. |
GIRO.
Download GIRO application
form for the Supreme Court; or
|
| b. |
BillCollect.
‘BillCollect’ is an on-line payment service implemented by the
Supreme Court for electronically filed PC applications. It is
available automatically through EFS. It allows an applicant to pay
for his PC application in three convenient ways: Flexi-Pay, eNETS
Debit or eNETS Credit. |
Any queries on BillCollect may be directed to the PC Counter at
supcourt_pcef_inq@supcourt.gov.sg.
MANDATORY
PROFESSIONAL INDEMNITY COVER
18. How do I apply for
and obtain mandatory insurance cover?
The law practice that you are/will be practising in will usually
make the application for insurance cover and payment of the
insurance premium. Click
here for the relevant application forms. The law
practice should send the application on your behalf to the Law
Society’s brokers:
| |
|
Lockton Companies (Singapore) Pte Ltd
(formerly known as Alexander Forbes (Singapore) Pte Ltd)
36 Robinson Road #16-01
City House
Singapore 068877
Tel: 6221 1288 |
19. What if I do not
obtain mandatory insurance cover?
When the Law Society processes your PC application, we will check
with the Law Society’s insurance brokers to ascertain if your
professional indemnity insurance cover has taken effect.
If it has taken effect, your application will be ’activated’ by the
Law Society in the Supreme Court PC e-filing system. Only when this
is done will you be able to proceed to e-file your PC with the
Supreme Court.
If you are applying for a PC to practise Singapore law (in a Joint Law Venture or its constituent foreign law practice, a Qualifying Foreign Law Practice or a licensed foreign law practice) under section 130N of the Legal Profession Act, the Attorney-General’s Chambers will check that you have the prescribed professional indemnity insurance cover in place.
20. Are statutory legal officers
required to purchase indemnity cover?
A solicitor employed by any statutory body or authority and who is issued
with a certificate by the Attorney General under section 26(3) of the Legal
Profession Act is exempted from obtaining the mandatory insurance cover.
21. If I cease to practise before the end
of the PC year, can I get a refund of my professional indemnity
cover?
The professional indemnity cover is usually paid for by your law practice. You may apply for a pro-rated refund of your cover to the law practice. The procedure for applying for a refund is set out in the section on Ceasing a
Practice.
GENERAL QUESTIONS ABOUT PC
22. When will my PC expire?
| (a) |
Subject to Paragraph (b) below, a PC
for any given practice year is valid from the date of issue to the end of the
practice year.
|
| (b) |
A practising certificate issued to a
solicitor shall cease to be in force:
|
| |
(i)
(ii)
(iii)
(iv) |
when a solicitor ceases to practise or to be employed as a solicitor in a law
practice , subject to Paragraph (c) below;
where the name of the solicitor is removed from or struck off the roll; upon the solicitor becoming subject to any disqualification under section 26 (1)(e), (f), (g) or (h) of the Legal Profession Act; or
upon the solicitor becoming subject to any disqualification under section 26 (1)(e), (f), (g) or (h) of the Legal Profession Act; or
when the Registrar subsequently issues another practising certificate to the solicitor.
|
| (c) |
If you leave your law
practice in the course of a practice year, your PC will cease to
be valid on the last day of service with your law practice
unless you notify the Registrar of the Supreme Court and the Law
Society that you intend to remain in practice and that you
intend to resume employment in a new law practice within 3
months. To notify your intention to remain in practice, please
complete the online 'Notice of Change
of Particulars' form. |
23. How do I know if I was required to vote at last
year's council election?
 View list of practitioners who voted in
2002
| 2003
| 2004
| 2005 |
2006
|
2007
View list of practitioners who did not vote in
2002
| 2003
| 2004
| 2005
| 2006
|
2007
Note: Section 50(2) of the Legal Profession Act provides:
'Every advocate and solicitor who is required to vote for the
election of the members of the Council in accordance with subsection
(1) and who fails to do so shall not be entitled to apply for a
practising certificate unless he -
(a) satisfies the Registrar that he was not in Singapore at the time
of the election or had a good and sufficient reason for not voting
at the last election to the Council; or
(b) pays a penalty of $500 which shall be credited to the
Compensation Fund established under section 75.’
For the year 2008, members in all categories were not required to vote in the annual election of Council
24.
Do foreign lawyers require a PC?
Lawyers practising in or employed by foreign law practices cannot
apply for a PC. However, they and other foreign lawyers who were not
admitted to the Roll of Advocates and Solicitors of the Supreme
Court, are required to register with the Legal Profession
(International Services) Secretariat of the Attorney-General's
Chambers.
Foreign lawyers registered with the Attorney-General’s Chambers to
practise Singapore law under section 130I or 130J or granted
approval referred to in section 130L of the Legal Profession Act are
required to pay the Law Society an annual subscription fee of
$850.00.
25.
Can in-house counsel employed in private organisations apply for a
PC?
No.
26.
What happens if I apply for my PC after the commencement of the practice year?
Section 25(5) of the Legal Profession Act provides that every PC issued in the month of April shall be deemed to have been in force from the first day of that month. For example, a PC dated 9 April 2008 shall be deemed to have been in force from 1 April 2008.
If you do not have a valid PC, you shall not practise as an advocate and solicitor or do any act as an advocate and solicitor.
WHAT YOU NEED TO KNOW
ABOUT THE ACCOUNTANT’S REPORT
27. Who must produce the
Accountant’s Report?
The following persons must produce an Accountant’s Report:
| a. |
Any lawyer who was a sole
proprietor or partner (whether he is an equity or salaried
partner) or director of a law practice;
|
| b. |
Any lawyer (even though not a sole
proprietor, partner or director of a law practice) who has held
and received client money. |
28. If I practised Singapore law in a Joint Law Venture or its constituent foreign law practice, a Qualifying Foreign Law Practice or a licensed foreign law practice pursuant to section 130N of the Legal Profession Act, do I need to deliver an accountant’s report to the Law Society?
You are not required to deliver an accountant’s report to the Law Society in respect of any practice of Singapore law in a Joint Law Venture or its constituent foreign law practice, a Qualifying Foreign Law Practice or a licensed foreign law practice but you will need to deliver an accountant’s report to the Attorney-General’s Chambers.
29. Can I be exempted from producing an
Accountant’s Report on the basis that I was a salaried partner of a
law practice?
The Council will not exempt you from producing an Accountant’s
Report merely on the basis you were a salaried partner of a law
practice.
30. Under what circumstances can I be
exempted from producing an Accountant’s Report?
If you satisfy the Council by way of a statutory declaration that
you do not hold or receive client money for the practice year due to
the nature of your practice, supported by relevant bank account or
finance company statements of your client account if you continued
to maintain a client account.
Make your written application to the Council (attention: Director,
Compliance Department) in the month of January so as to avoid the
rush in the months of March/April each year.
31.
Where can I obtain the format of an Accountant's Report?
The format of your Accountant's Report is set out in the Legal
Profession (Accountant's Report) Rules.
32.
Are there any accountants who have been disqualified by the Law
Society and whom I cannot engage?
Click
here for a list of accountants that Council has disqualified
from preparing Accountant's Reports.
33. What should I check for when I receive my
Accountant's Report?
You should check the following under the heading of the report described below:
| a. |
Your name is correctly spelt in the report.
|
| b. |
The name of your law practice is
correctly stated.
|
| c. |
Your designation in the law practice is
correctly stated, for example, as partner or director.
|
| d. |
Check that the accounting period stated in the Accountant's
Report correctly states the period for which you were practising
in the law practice. The Accountant's Report is personal to you and therefore must cover the
period when you were a partner or director of the law practice.
For example, if you were a partner of the law practice at any
time from 1 January 2007 to 30 June 2007, then the accounting
period must be stated as from 1 January 2007 to 30 June 2007. |
|
"1. Solicitor's full name ....................................................................................
2. Firm/Limited Liability Law Partnership/Law Corporation name and address ...............................................
3. State whether practising alone / in partnership / as a partner in a Limited Liability Law Partnership / as a director in a law corporation
...................................................................................................................
or
3. State whether practising as a partner of a Joint Law Venture partnership or as a
director of a Joint Law Venture corporation
....................................................................................
4. Accounting period ...................................................................................." |
34. What do I check for in the body of the report?
There are 2 paragraphs to the body of the Accountant's Report.
First Paragraph
Your accountant is not required to cite the editions of the Legal
Profession Act or the Accountant's Report Rules or the Solicitors'
Accounts Rules. If however, your accountant does cite the editions
in the first paragraph of the report, then check that the citations
are correct.
The current edition of the Legal Profession Act is the 2001 revised
edition. The current editions of both the Accountant's Report Rules
and the Legal Profession (Solicitors' Accounts) Rules are the 1999
revised editions.
Second Paragraph
Check that your accountant has specified at least 2 dates when your
accountant examined the balances in the bank statements with the
client's ledger balances. The dates chosen must be dates when you
were a partner or proprietor of the law practice.
"2.The results of the comparisons required under rule
4(1)(f) of the Legal Profession (Accountant's Report) Rules, at the dates selected by me
were as follows:
(a) at ...................................................
the figures were in agreement
(b) at ...................................................
the figures were in agreement " |
FOR EXAMPLE
You were a proprietor of a law sole
proprietorship from 1 January 2007 to 12 October 2007 and then
ceased your sole practice and became a partner of another law
practice on 15 October 2007.
The sole practice Accountant's Report would state the accounting
period form 1 January 2007 to 12 October 2007 (which is the last
date of your sole practice). Your partnership Accountant's Report
must state the accounting period from 15 October 2007 to 31 December
2007.
The 2 dates stated in paragraph 2 of the sole practice report would
be any 2 dates between 1 January 2007 to 12 October 2007 while the 2
dates stated in paragraph 2 of your.partnership Account's Report
would be any 2 dates during the period from 15 October 2007 to 31
December 2007. The 2 dates chosen for the sole proprietorship would
be any 2 dates between 1 January 2007 to 12 October 2007.
Third Paragraph
A third paragraph in an Accountant's Report is only necessary if you
have either ceased to practise in a law practice or you have retired
from practice.
If you have ceased practice, your Accountant’s Report must be
specified as your ’Final Accountant's Report’ for that law practice.
Check that the date specified as the date you ceased to hold
client's money when you left that law practice is the last date when
you were a partner or director of the law practice.
This date must correspond with the accounting period stated in the
heading of your Accountant's Report.
For example if you ceased your sole practice on 12 October 2007, you
would cease to hold client's money on 12 October 2007. Your
accounting period must be from 1 January 2007 to 12 October 2007 and
the date in the third paragraph must be 12 October 2007.
"3. "Having ceased to practice under the style or as
a director of ......................the said ........................ ceased to hold
client's money on ......................"
OR
3. Having ceased to practice as a partner of a Joint Law Venture partnership or as a
director of a Joint Law Venture corporation of ............................. the said
..........................ceased to hold client's money on .................."
OR
3. Having retired from active practice as a solicitor the said ........................ ceased
to hold client's money on ..................................." |
35.
What if I do not cease to hold client's money upon my retirement or
cessation of practice with a particular law practice?
If you have retired from practice, you cannot continue to hold
client money as only a lawyer with a valid practising certificate
can hold and receive client money. You must either dispose of all
your client money before retirement or appoint a lawyer/manager to
dispose of your client money if you cannot do it before retirement.
For further information contact the
Conduct Department.
If you cease practice in a particular law practice and go on to
practise in another law practice, you can continue to hold client
money as you are still in practice.
This is often the case when a lawyer ceases to practise as a sole
proprietor and joins another law practice as a partner or consultant
and is unable to dispose of all client money on the date of the
cessation of practice. In this scenario, the third paragraph of your
Accountant's Report must be as described below:
| "Having ceased to practice under the style of
................... on ............. the said ......................... continues to hold client's
money under that style" |
The accounting period in the heading of your report would be for a
period beyond your cessation of practice.
FOR EXAMPLE If you ceased your sole practice on 12
October 2006 but disposed of all client money on 28 February 2007,
the accounting period for the report for 2007 for your sole practice
would be from 1 January 2007 to 28 February 2007. It would state
that having ceased to practice under the style of .............. on 12
October 2006, you ceased to hold client's money under that style on
28 February 2007.
36. What particulars of my accountant
must be included in my Accountant’s Report?
Check that the Accountant's Report set out the particulars of your
accountant as follows:
"Particulars of accountant:
Full name .....................................................
Singapore NRIC No/FIN .........................................
Qualifications .................................................
Firm name and Address .........................................
Signature ......................................................
Date ...........................................................
To: The Council
The Law Society of Singapore
Singapore" |
37. Who do I contact
if I have a query Please send your queries by e-mail to the Compliance Department of
the Law Society at compliance@lawsoc.org.sg or contact
Allison Loo at 6530 0217.
| 
