Accountants Act · s 53

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53.
Decision of Authority
(1) Upon receipt of the findings and recommendations of the
Oversight Committee under section 52(b) or (c), the Authority may either —
(a) accept the recommendation and make the recommended order;

Accountants 50
(b) refer the matter back to the Oversight Committee for further inquiry; or
(c) make such other order as the Authority thinks fit.
(2) The Authority shall notify the public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership and the person who made the complaint of his decision.
(3) Any public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership aggrieved by any order of the
Authority, being an order referred to in subsection (1)(c) or section 52(b), may, within 30 days of being notified of the determination of the Authority, appeal to the Minister whose decision is final.
(4) The Minister may make —
(a) an order affirming the decision of the Authority;
(b) an order directing the Authority to constitute a Disciplinary
Committee for a formal inquiry into the matter; or
(c) such other order as he thinks fit.
(5) Where —
(a) the Authority accepts the recommendation of the Oversight
Committee under section 52(c); or
(b) the Minister makes an order under subsection (4)(b), the Authority shall appoint a Disciplinary Committee to conduct the formal inquiry.

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s 53Decision of Authority

(1)

Upon receipt of the findings and recommendations of the

Oversight Committee under section 52(b) or (c), the Authority may either —

(a)

accept the recommendation and make the recommended order;

Accountants 50

(b)

refer the matter back to the Oversight Committee for further inquiry; or

(c)

make such other order as the Authority thinks fit.

(2)

The Authority shall notify the public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership and the person who made the complaint of his decision.

(3)

Any public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership aggrieved by any order of the

Authority, being an order referred to in subsection (1)(c) or section 52(b), may, within 30 days of being notified of the determination of the Authority, appeal to the Minister whose decision is final.

(4)

The Minister may make —

(a)

an order affirming the decision of the Authority;

(b)

an order directing the Authority to constitute a Disciplinary

Committee for a formal inquiry into the matter; or

(c)

such other order as he thinks fit.

(5)

Where —

(a)

the Authority accepts the recommendation of the Oversight

Committee under section 52(c); or

(b)

the Minister makes an order under subsection (4)(b), the Authority shall appoint a Disciplinary Committee to conduct the formal inquiry.