Accountants Act · 2023 Revised Edition · Part · Disciplinary Proceedings
47. Review of complaint
Official textFrom Attorney General's Chambers, unchanged
Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 46, refer the complaint to the
Oversight Committee
“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 5(1);
Registrar for review.
Registrar
“Registrar” means the Registrar of Public Accountants appointed by His Majesty the Sultan and Yang Di-Pertuan under section 10(1)(a) and includes a Deputy Registrar and an Assistant Registrar appointed under section 10(1)(b);
The Oversight Committee may also, on its own motion, refer any information concerning any improper or dishonourable act or conduct of a public accountant, an accounting corporation, an accounting firm or an accounting Limited Liability Partnership to the Registrar for review.
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
The Oversight Committee need not refer any complaint or information to the Registrar for review where the complaint or information relates to any matter set out in section 18(1) or (4) or 37(1), (2) or (4), and, in such a case, the Authority may take such action as he thinks fit under that section.
Authority
“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;
The Registrar —
shall review the complaint or information referred to him for the purpose of determining if there is sufficient merit therein to warrant the institution of disciplinary proceedings under this Part against the public accountant, accounting corporation or accounting firm; and
may, for the purpose of conducting such review, enlist the assistance of any public accountant on the Disciplinary Panel.
In reviewing any complaint or information under this section, the
Registrar may require the complainant (if any) or the public accountant, accounting corporation, accounting firm or accounting Limited Liability
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 20;
Partnership to answer any question and to furnish any document or information that he considers relevant for the purpose of the review.
Accountants
If the complainant refuses or fails, without reasonable excuse, to furnish any document or information required by the Registrar under subsection (5), the Registrar may dismiss the complaint.
If any public accountant, accounting corporation or accounting firm refuses or fails, without reasonable excuse, to furnish any document or information required by the Registrar under subsection (5), the public accountant, accounting corporation, accounting firm or accounting Limited
accounting firm
“accounting firm” means a firm approved as an accounting firm under section 21;
Liability Partnership (as the case may be) is guilty of an offence and liable on conviction to a fine not exceeding $2,000.
On the completion of a review under this section, the Registrar shall —
dismiss the complaint or information, if he finds that the complaint is frivolous, vexatious, misconceived or without merit, or that the information is unsubstantiated;
in a case where the complaint or information relates to the conviction (whether in Brunei Darussalam or elsewhere) of the public accountant, accounting corporation or accounting firm concerned of an offence that —
involves fraud or dishonesty; or
implies a defect in character which makes the public accountant concerned unfit for his profession, recommend to the Authority to refer the matter to a Disciplinary
Committee for a formal inquiry; or
in any other case, recommend that the Authority refer the matter to the Oversight Committee for inquiry.
The Authority may, upon accepting a recommendation of the
Registrar under subsection (8)(b) or (c) —
refer the matter to the Oversight Committee; or
appoint a Disciplinary Committee, as appropriate, and refer the complaint or information thereto for an inquiry or a formal hearing, as the case may be.
Accountants 46
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;
Disciplinary Committee
Defined · s 2“Disciplinary Committee” means a Disciplinary Committee appointed under Part 7;
Disciplinary Panel
Defined · s 2“Disciplinary Panel” means the Disciplinary Panel appointed under section 45(1);
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;
Registrar
Defined · s 2“Registrar” means the Registrar of Public Accountants appointed by His Majesty the Sultan and Yang Di-Pertuan under section 10(1)(a) and includes a Deputy Registrar and an Assistant Registrar appointed under section 10(1)(b);
Part