Accountants Act · 2023 Revised Edition · Part · Disciplinary Proceedings
49. Conviction final and conclusive
Official textFrom Attorney General's Chambers, unchanged
In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Limited Liability Partnership arising from a conviction of a criminal offence, the Registrar, the Oversight Committee, a Disciplinary Committee and the
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);
Minister, shall accept the conviction as final and conclusive unless —
it is subject to review or appeal that has not yet been determined;
it has been quashed or set aside; or
a pardon has been granted in respect of it.
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;
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