1985 Ed.]
Professional Accountants
[CAP. 50
19
() has wilfully refused or neglected to comply with the provisions of any by-law made or any direction lawfully given by the Council;
(g) has been guilty of dishonourable conduct as a professional accountant,
shall be made to the Registrar who shall submit the complaint to the Council which may, in its discretion, refer the complaint to the Disciplinary Committee.
(1A) Where the Registrar has reason to believe that subsection (1)(a), (b), (c), (d), (e), (f) or (g) applies to a professional accountant, he shall submit the facts to the Council which may, in its discretion, refer the complaint to the Disciplinary Committee. (Added, 22 of 1977, s. 12. Amended, 14 of 1985, s. 10)
(2) For the purposes of subsection (1)(g), "dishonourable conduct" means an act or omission of a professional accountant which would be reasonably regarded as dishonourable by accountants of good repute and competency.
35. (1) If, after due inquiry, the Disciplinary Committee is satisfied that a complaint referred to it under section 34 is proved, the Disciplinary Committee may, in its discretion-
(a) order the name of the professional accountant to be removed from the register, either permanently or for such period as it may think fit;
(b) order the professional accountant to be reprimanded; or
(c) postpone judgment on the case for a period or periods, in the aggregate, not exceeding 2 years,
and may in any case make such order as the Disciplinary Committee thinks fit with regard to the payment of the costs of the Society and of any complainant and of the professional accountant, and any costs awarded may be recovered as a civil debt.
(1A) Where any rules made under section 33A provide for a re-hearing by the Disciplinary Committee of a complaint referred to it under section 34, any order or decision made under subsection (1) shall, if the Disciplinary Committee re-hears the complaint, cease to have effect and subsection (1) shall apply to such re-hearing as if it were the original hearing. (Added, 14 of 1985, s. 11)
(2) Nothing in this section shall be deemed to require the Disciplinary Committee to inquire into the question whether a professional accountant was properly convicted but the Committee may consider the record of a case in which such conviction was recorded and such other evidence as may show the nature and gravity of the offence.
(3) The Disciplinary Committee shall cause a copy of any order made under subsection (1)(a), or of any such order as varied on appeal by the Court of Appeal, as the case may be, to be
Disciplinary
powers of Disciplinary Committee.
Page 20
Page 21