Accountants Act · 2023 Revised Edition · Part · Disciplinary Proceedings
46. Complaints against public accountants, accounting corporations, accounting firms and accounting Limited Liability Partnerships
Official textFrom Attorney General's Chambers, unchanged
Any complaint concerning —
any improper or dishonourable conduct on the part of a public accountant in the discharge of his professional duty; or
any improper act or conduct on the part of a public accountant, an accounting corporation, an accounting firm or an accounting Limited Liability Partnership, shall be made to the Oversight Committee in writing and shall be supported by such statutory declaration as the Oversight Committee may require, except that no statutory declaration shall be required if the complaint or information is made or given by any public officer or person authorised by the Authority.
The Oversight Committee may require any person making a complaint to deposit with it a reasonable sum not exceeding $500 to cover the costs and expenses that may necessarily be incurred by the Oversight
Oversight Committee
“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 5(1);
Committee in dealing with the complaint.
Where the complaint is dismissed under section 47(6) or is otherwise found to be frivolous or vexatious following a review or inquiry
Accountants 44
under this Part, the sum so deposited or such part thereof as the Oversight
Committee may determine shall be applied for the payment of those costs and expenses; otherwise the sum so deposited shall be returned to the person making the complaint.
costs and expenses
“costs and expenses”, in relation to any disciplinary proceedings under Part 7, includes — (a) the costs and expenses of any legal assessor and any advocate and solicitor appointed by the Authority for proceedings before the Oversight Committee or a Disciplinary Committee; (b) such reasonable expenses as the Oversight Committee may pay to witnesses; and (c) such reasonable expenses as are necessary for, or incidental to, the institution and conduct of proceedings before a Disciplinary Committee;
Any person who makes a complaint to the Oversight Committee under this Part which he knows to be false in any material particular is guilty of an offence and liable on conviction to a fine not exceeding $5,000.
Terms defined in s 2
accounting corporation
Defined · s 2“accounting corporation” means a company approved as an accounting corporation under section 20;
accounting firm
Defined · s 2“accounting firm” means a firm approved as an accounting firm under section 21;
accounting limited liability partnership
Defined · s 2“accounting limited liability partnership” means a limited liability partnership approved as an accounting limited liability partnership under section 22;
Authority
Defined · s 2“Authority” means such person as is appointed by His Majesty the Sultan and Yang Di-Pertuan under section 3(1) to be the Authority for the purposes of this Act;
costs and expenses
Defined · s 2“costs and expenses”, in relation to any disciplinary proceedings under Part 7, includes — (a) the costs and expenses of any legal assessor and any advocate and solicitor appointed by the Authority for proceedings before the Oversight Committee or a Disciplinary Committee; (b) such reasonable expenses as the Oversight Committee may pay to witnesses; and (c) such reasonable expenses as are necessary for, or incidental to, the institution and conduct of proceedings before a Disciplinary Committee;
Oversight Committee
Defined · s 2“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 5(1);
public accountant
Defined · s 2“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Part