Accountants Act · 2023 Revised Edition · Part · Disciplinary Proceedings
48. Power to proceed with complaint notwithstanding complainant’s withdrawal
Official textFrom Attorney General's Chambers, unchanged
The Authority may, if it thinks fit, direct that a complaint against a public accountant, an accounting corporation or an accounting firm be proceeded with at an inquiry of the Oversight Committee or a formal inquiry of the Oversight Committee, notwithstanding that the complainant may have withdrawn the complaint at any time before or after the referral to the
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;
Oversight Committee or the appointment of the Disciplinary Committee.
Oversight Committee
“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 5(1);
Where the Authority has made a direction under subsection (1), the complaint shall be proceeded with as if it had originated as information which the Oversight Committee had, on its own motion, referred to the
Registrar for review under section 47(2).
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);
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;
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;
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