4
(a) been convicted by a competent court of an
offence punishable with imprisonment; or
(b) been censured by any judical or other com- petent authority in relation to his professional conduct; or
(c) been guilty of professional misconduct.
(3) Where after such inquiry the Board is satisfied that the allegation has been established, the Board may in its discretion-
(a) order the name of the person concerned to be erased from the authorized list either permanently or for such period as it may think fil; or
(b) order the auditor concerned to be reprimand-
ed; or
(c) declare that the matter is not of sufficient gravity to warrant the making of any order,
(4) Any such allegation as is referred to in sub- section (2) shall be made in the first instance to the Registrar who shall refer the same to a Penal Cases Committee consisting of the Legal Adviser to the Board and two other members appointed by the Board from time to time. The Penal Cases Committee shall, if satisfied that the allegation when made under the provisions of paragraph (a) or (b) of the said sub- section is well founded, or in the case of an allegation made under the provisions of paragraph (c) of the said subsection is made in good faith, call upon the auditor concerned for any explanation he may have
to offer.
(s) The Penal Cases Committee shall if satisfied that there is a prima facie case notify the Board and the auditor concerned accordingly and shall furnish the Board with all documents relating to the allegation, including any explanation made by the auditor, which either party will be entitled, upon proper proof, to
Power to hear evidence on path and compel attendance of wilheap.
5
use at the hearing as evidence. The parties shall also be supplied with copies of all documents supplied to the Board.
(6) The Board shall thereafter inquire into the allegation without the intervention save as hereinafter provided of any member of the Board who formed part of the Penal Cases Committee. The auditor concerned shall be entitled to appear at the inquiry, but if, after being notified of the time and place of the hearing, he fails to appear, the inquiry may be held in his absence.
(7) Nothing in this section shall be deemed to require the Board to inquire into the question whether the auditor concerned was properly convicted by a competent court but the Board may consider any record of the case in which such conviction was recorded and any other evidence which may be avail- able and is relevant to showing the nature and gravity of the offence.
1310. The Board shall have power-
(a) to receive evidence on oath, and, in its dis- cretion, to require that the evidence, whether written or oral, of any witness other than the auditor concerned, shall be given on oath
b; (b) to summon any person in the Colony to attend any meeting of the Board in order to give evidence or produce any document or other thing in his possession and to examine him as a witness or require him to produce any document or other thing in his posses- sion, subject to all just exceptions; and
(c) to issue a warrant to compel the attendance of any person who, after having been summoned to attend, fails to do so and does not excuse such failure to the satisfaction of the Board, and to order him to pay all costs which may have been occasioned in compel- ling his attendance or by reason of his refusal to obey the summons, and also to fine such person a sum not exceeding one hundred Hong Kong dollars, such fine to be recoverable in the same manner as a line imposed by a magistrate.