Accountants Act · 2023 Revised Edition · Part · Disciplinary Proceedings
56. Procedure of Disciplinary Committee
Official textFrom Attorney General's Chambers, unchanged
A Disciplinary Committee shall meet at such times and places as its chairman may appoint.
Disciplinary Committee
“Disciplinary Committee” means a Disciplinary Committee appointed under Part 7;
All the members of a Disciplinary Committee shall be personally present to constitute a quorum for a meeting.
A Disciplinary Committee shall not be bound to act in any formal manner and shall not be bound by the provisions of the Evidence Act
(Chapter 108) or by any other written law relating to evidence, but may inform itself on any matter in such manner as it thinks fit.
The Authority may appoint counsel for the purpose of a formal inquiry (whether to prosecute the complaint or to act as a legal adviser 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;
Disciplinary Committee) and pay to him, as part of the expenses of the
Authority, such remuneration as the Authority may determine.
At the formal inquiry —
a public accountant against whom the complaint has been made may appear in person or be represented by counsel; and
the accounting corporation, accounting firm or accounting
Limited Liability Partnership against which the complaint has been made may be represented by any of its corporate practitioners or partners or by counsel.
If the public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership does not appear, the Disciplinary
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Committee may proceed with the formal inquiry after satisfying itself that the notice referred to in section 55 was duly served.
A Disciplinary Committee may, for the purposes of its formal inquiry, administer an oath to any person giving evidence before it, and any party to the proceedings may apply for subpoenas to testify or to produce documents.
The subpoenas referred to in subsection (7) shall be served and may be enforced as if they were subpoenas issued in connection with a civil action in the High Court.
Accountants
Any person giving evidence before a Disciplinary Committee shall be legally bound to tell the truth.
Persons giving evidence in a formal inquiry shall have the same privileges and immunities in relation to an inquiry as if it was a proceeding in a court of law.
The hearing of a formal inquiry shall not be open to the public.
A Disciplinary Committee shall carry out its work expeditiously and may apply to the Authority for an extension of time and for directions to be given to the Disciplinary Committee if it fails to make its finding and order within 6 months from the date of its appointment.
When an application for an extension of time has been made under subsection (12), the Authority may grant an extension of time for such period as it thinks fit.
The Authority may, where it thinks fit, require a Disciplinary
Committee to consider further evidence and meet for that purpose, except that the public accountant, accounting corporation, accounting firm or accounting Limited Liability Partnership shall be given not less than 14 days’ notice of such further meeting of the Disciplinary Committee.
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 20;
The chairman of the Disciplinary Committee shall record its proceedings in writing and in sufficient detail to enable the Oversight
Committee to follow the course of the proceedings.
For the purposes of sections 172, 173, 174, 175, 177, 179, 182
and 228 of the Penal Code (Chapter 22), “public servant” is deemed to include a member of a Disciplinary Committee holding a formal inquiry, and for the purpose of sections 193 and 228 of the Penal Code, “judicial proceeding” is deemed to include such a 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