20
CAP. 50]
Professional Accountants
[1985 Ed.
Powers of Disciplinary
Committee with
regard to
obtaining
evidence and
the conduct of proceedings.
Conduct of inquiry and legal representation.
Provisions relating to orders of the Disciplinary Committee.
published in the Gazette together with a summary of the nature of the complaint to which the order relates:
Provided that no order shall be so published before the expiry of 30 days after the date of service of the order on the professional accountant under section 38(1) or, in the case of an appeal under section 41, before the decision of the Court of Appeal on such appeal.
36. (1) For the purposes of an inquiry under section 35 the Disciplinary Committee shall have the following powers-
(a) to take evidence on oath;
(b) to summon any person to attend the inquiry to give evidence or produce any document or other thing in his possession and to examine him as a witness;
(c) to admit or exclude the public or any member of the public
from the inquiry;
(d) to award to a witness such expenses as, in the opinion of the Disciplinary Committee, he has incurred by reason of his attendance.
(2) A summons to a witness shall be in the prescribed form and shall be signed by the chairman of the Disciplinary Committee.
37. (1) At the hearing of a complaint-
(a) the complainant, or his solicitor or counsel; or
(b) the Registrar; or
(c) if the Council so directs, the solicitor or counsel for the
Registrar,
shall present the case against the accountant whose conduct is the subject of an inquiry under section 35.
(2) A professional accountant whose conduct is the subject of such an inquiry shall be entitled to be represented by counsel or a solicitor throughout the inquiry.
38. (1) The Registrar shall cause a copy of any order made under paragraph (a) or (b) of section 35(1) to be served forthwith upon the professional accountant concerned, either personally or by registered post addressed to his registered address.
(2) The Registrar shall not remove the name of a professional accountant from the register by virtue of an order made under subsection (1)(a) of section 35 or record a reprimand in the register by virtue of an order made under subsection (1)(b) of that section before the expiry of 30 days after the date of service of the order on the accountant or in the case of an appeal under section 41 before the decision of the Court of Appeal on such appeal.