Provisions relating to orders of the Disciplinary Committee.
Restoration of name of professional accountank to register.
Restriction on removal of name of professional accountant from register.
Appeals.
18
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 thirty 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 Full Court on such appeal.
39. (1) A person whose name has been removed from the register under the provisions of this Ordinance may apply to the Council for the restoration of his name to the register,
(2) The Council may, after making such inquiry as it may consider necessary, reject an application under subsection (1) or allow it, subject to such conditions if any as it may think fit to impose.
(3) The Council shall, if it allows an application under sub- section (1), order the Registrar to restore the name of the applicant to the register and thereupon the Registrar shall restore the name accordingly.
40. The name of a professional accountant shall not be removed from the register by reason of any conviction involving dishonesty if prior to the date of his registration the Council was aware of the conviction.
41. (1) An appeal shall lie to the Full Court by-
(a) any person whose application for registration has been
rejected by an order under section 26(1);
(b) a professional accountant-
(1) whose name the Council has ordered under para- graph (c) or (d) of section 27(1) to be removed from the register:
(1) whose application under section 30 for a practising certificate is refused; or
(ii) who is aggrieved by an order made in respect of him under paragraph (a) or (b) of section 35(1),
and the Full Court may confirm, vary or reverse the order or decision appealed against.
final.
19
(2) The decision of the Full Court upon such appeal shall be
(3) The practice and procedure in relation to any such appeal shall be in accordance with rules of court made under the Supreme Court Ordinance:
Provided that the Full Court shall not hear any such appeal unless notice of the appeal has been given by the appellant within thirty days after service upon bim of—
(a) a copy of an order under section 26(1);
(b) a copy of an order under paragraph (~), (c) or (d) of
section 27(1):
(c) a copy of a decision under section 30; or
(d) a copy of an order under paragraph (a) or (b) of section
35(1)
PART VI
OFFENCES
42. (1) Subject to this section, any person who-
(a) being summoned to attend as a witness or to produce a document or other thing under section 36(1)(B), refuses or fails to do or to answer any question put to him by the Disciplinary Committee;
(b) fraudulently procures himself or any other person to be registered by means of any misleading, false or fraudulent representation or statement, either oral or in writing:
(c) makes or causes to be made any falsification in the
register or in any matter relating to the register;
(d) personates or represents himself as being the person referred to in any certificate or document presented to the Council or the Disciplinary Committee;
(e) falsely pretends to be qualified to practise as a certified
public accountant or public accountant;
( falsely takes or uses any name, initials, title, addition or description implying that he is qualified to be registered as a professional accountant or to practise as a certified public accountant or public accountant;
(g) not being a professional accountant, either directly or indirectly, practises as a certified public accountant or public accountant;
(Cap. 43
Offences and penalties.
No comments yet.
Private notes are available after approval.