45. Proceedings of Complaints Committee

A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure.

The chairperson of a Complaints Committee may at any time summon a meeting of the Complaints Committee.

The quorum for a meeting of the Complaints Committee is constituted by the following persons:

Any resolution or decision in writing signed by the chairperson and all the members of a Complaints Committee is as valid and effectual as if it had been made or reached at a meeting of the Complaints Committee where the chairperson and all its members were present.

Any question arising at a meeting of the Complaints Committee is to be determined by a majority of votes and, in the case of an equality of votes, the chairperson has a casting vote.

Where a Complaints Committee is of the opinion that a public accountant, an accounting corporation, an accounting firm or an accounting LLP should be called upon to answer any allegation made against him, her or it, the chairperson of the Complaints Committee must serve on the public accountant, accounting corporation, accounting firm or accounting LLP —

The public accountant, accounting corporation, accounting firm or accounting LLP concerned does not have the right to be heard by the Complaints Committee, whether in person or by counsel, unless the Complaints Committee in its absolute discretion otherwise allows.

A Complaints Committee must inquire into the complaint or information and complete its inquiry not later than 3 months from the date the complaint or information is referred to it.

Where a Complaints Committee is of the opinion that it will not be able to complete its inquiry within the period specified in subsection (8) due to the complexity of the matter or serious difficulties encountered by the Complaints Committee in conducting its inquiry, the Complaints Committee may apply in writing to the Oversight Committee for an extension of time to complete its inquiry and the Oversight Committee may grant such extension of time to the Complaints Committee as it thinks fit.

[Deleted by Act 24 of 2025 wef 06/05/2026]

The chairperson of the Complaints Committee must record its proceedings in writing and in sufficient detail to enable the Oversight Committee to follow the course of the proceedings.

Any book, document, paper or other records or information used by a Complaints Committee in the course of its deliberations, and the record of proceedings of the Complaints Committee mentioned in subsection (11), are confidential and must not be disclosed to any person including the public accountant, accounting corporation, accounting firm or accounting LLP concerned unless the Complaints Committee in its discretion decides otherwise.