Disciplinary provisions. (Cap. 2140)
Disciplinary powers of Disciplinary Committee.
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34. (1) A complaint that a professional accountant- (a) has been convicted of any offence under the Perjury
Ordinance;
(b) has been convicted in Hong Kong or elsewhere of any
offence involving dishonesty:
(c) has whether or not as a professional accountant-
(1) falsified or caused to be falsified any document; (ii) made any statement which is material and which he knows to be false or does not believe to be true; in respect of any document:
(d) has been negligent in the conduct of his profession; (c) has been guilty of professional misconduct;
(f) 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 profes-
sional 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.
(2) For the purposes of subsection (1Xg), "dishonourable conduct" means an act or omission of a professional accountant which would be reasonably regarded as dishonourable by account- ants 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 two years,
and may in any case make such order as the Disciplinary Com- mittee 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.
(2) Nothing in this section shall be deemed to require the Disciplinary Committee to inquire into the question whether a
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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 Full Court, as the case may be, to be 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 thirty 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 Full Court 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 cath;
(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.
Powers of Disciplinary Committee with regard to obtaining evidence and the conduct of proceedings.
Conduct of inquiry and legal repre- sentation.
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