Accountants Act · 2023 Revised Edition · Part · Disciplinary Proceedings
55. Notice of formal inquiry
Official textFrom Attorney General's Chambers, unchanged
Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar shall serve on the public accountant, accounting corporation, accounting firm or accounting
Disciplinary Committee
“Disciplinary Committee” means a Disciplinary Committee appointed under Part 7;
Limited Liability Partnership concerned a written notice of the formal inquiry.
A formal inquiry shall not be fixed on a date earlier than 14 days after the date of the notice of formal inquiry, except with the agreement of the public accountant, accounting corporation, accounting firm or accounting
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Limited Liability Partnership concerned.
On application to the Disciplinary Committee, the public accountant, accounting corporation, accounting firm or accounting Limited
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 20;
Liability Partnership may request postponement of the formal inquiry, and the Disciplinary Committee may grant the application and postpone the formal inquiry to such date as it may determine, or refuse the application.
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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;
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