Accountants Act · 2023 Revised Edition · Part · Disciplinary Proceedings
53. Decision of Authority
Official textFrom Attorney General's Chambers, unchanged
Upon receipt of the findings and recommendations of the
Oversight Committee under section 52(b) or (c), the Authority may either —
Oversight Committee
“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 5(1);
accept the recommendation and make the recommended order;
Accountants 50
refer the matter back to the Oversight Committee for further inquiry; or
make such other order as the Authority thinks fit.
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.
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;
Any public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership aggrieved by any order of the
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
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.
The Minister may make —
an order affirming the decision of the Authority;
an order directing the Authority to constitute a Disciplinary
Committee for a formal inquiry into the matter; or
such other order as he thinks fit.
Where —
the Authority accepts the recommendation of the Oversight
Committee under section 52(c); or
the Minister makes an order under subsection (4)(b), the Authority shall appoint a Disciplinary Committee to conduct the formal inquiry.
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;
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