Accountants Act 2004 · 2020 Revised Edition · Part 6 · Disciplinary Proceedings
41. Review of complaint
Feedback & supportLast amended by an amending law of 2025. 2 amendments in all.
Subject to subsections (1A), (2) and (3), the Oversight Committee must, upon receiving any complaint under section 40, refer the complaint to the Registrar for review.
Oversight Committee
“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 4;
The Oversight Committee must not, unless it thinks there are special reasons to do so, refer a complaint to the Registrar for review, and must dismiss the complaint, if the complaint is made to the Oversight Committee after the following date:
Registrar
“Registrar” means the Registrar of Public Accountants appointed by the Authority under section 7(1)(a) and includes a Deputy Registrar and an Assistant Registrar appointed under section 7(1)(b);
where the complaint relates to any fraud alleged to have been committed by a public accountant, an accounting corporation, an accounting firm or an accounting LLP — the date of expiry of 6 years after the earliest date on which the complainant discovered the alleged fraud or could with reasonable diligence have discovered the alleged fraud;
in any other case — the date of expiry of 6 years after the date of the conduct on which the complaint is based.
The Oversight Committee may also, on its own motion, refer any information concerning any improper or dishonourable act or conduct of a public accountant, an accounting corporation, an accounting firm or an accounting LLP to the Registrar for review.
public accountant
“public accountant” means an individual who is registered or deemed to be registered in accordance with this Act as a public accountant;
The Oversight Committee need not refer any complaint or information to the Registrar for review where the complaint or information relates to any matter set out in section 15(1) or 31(1) or (2), and in such a case, the Registrar may act in accordance with that provision instead.
The Oversight Committee need not refer any complaint or information to the Registrar for review where the complaint or information relates to any matter set out in section 15(4) or 31(5), and the Oversight Committee may act in accordance with that provision instead.
The Registrar —
must review the complaint or information referred to him or her for the purpose of determining if there are sufficient merits in the complaint or information to warrant the institution of disciplinary proceedings under this Part against the public accountant, accounting corporation, accounting firm or accounting LLP concerned; and
may, for the purpose of conducting such review, enlist the assistance of any public accountant or lay person on the Complaints and Disciplinary Panel.
In reviewing any complaint or information under this section, the Registrar may require the complainant (if any) or the public accountant, accounting corporation, accounting firm or accounting LLP concerned to answer any question or to provide any document or information that the Registrar considers relevant for the purpose of the review.
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 17;
If the complainant refuses or fails, without reasonable excuse, to provide any document or information as may be required by the Registrar under subsection (5), the Registrar may dismiss the complaint.
If any public accountant, accounting corporation, accounting firm or accounting LLP refuses or fails, without reasonable excuse, to provide any document or information as may be required by the Registrar under subsection (5), the public accountant, accounting corporation or accounting firm (as the case may be) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.
accounting firm
“accounting firm” means a firm approved as an accounting firm under section 18;
On the completion of a review under this section, the Registrar must —
dismiss the complaint or information, if he or she finds that the complaint is frivolous, vexatious, misconceived or without merits, or that the information is unsubstantiated;
in a case where the complaint or information relates to the conviction (whether in Singapore or elsewhere) of the public accountant, accounting corporation, accounting firm or accounting LLP concerned of an offence that —
involves fraud or dishonesty; or
implies a defect in character which makes the public accountant concerned unfit for his or her profession,recommend to the Oversight Committee to refer the matter to a Disciplinary Committee for a formal inquiry; and
in any other case, recommend to the Oversight Committee to refer the matter to a Complaints Committee for inquiry.
The Oversight Committee may, upon accepting the recommendation of the Registrar under subsection (8)(b) or (c) —
direct the Registrar to appoint a Complaints Committee; or
appoint a Disciplinary Committee,as appropriate, and refer the complaint or information thereto for an inquiry or a formal hearing, as the case may be.