Accountants Act 2004 · 2020 Revised Edition · Part 6 · Disciplinary Proceedings
46. Powers of Complaints Committee
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For the purposes of any inquiry, a Complaints Committee may —
Complaints Committee
“Complaints Committee” means a Complaints Committee constituted under Part 6;
call upon or appoint any person the Complaints Committee considers necessary to assist it in its inquiry;
require any person —
to produce any book, document, paper or other record which may be related to or be connected with the subject matter of the inquiry for inspection by the Complaints Committee or the person appointed under paragraph (a) and for making copies thereof; or
to give all information in relation to any such book, document, paper or other record which may be reasonably required by the Complaints Committee or the person so appointed; and
require any person to attend at a specified time and place and give evidence or produce any such book, document, paper or record.
Any person who, without lawful excuse, refuses or fails to comply with any requirement of the Complaints Committee under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $50 for every day or part of a day during which the offence continues after conviction.
Where in the course of its inquiry a Complaints Committee receives any information or evidence relating to the conduct of the public accountant, accounting corporation, accounting firm or accounting LLP concerned which may give rise to further proceedings under this Part, the Complaints Committee may, after giving notice to the public accountant, accounting corporation, accounting firm or accounting LLP concerned, decide on its own motion to inquire into that matter and report its findings to the Oversight Committee.
public accountant
“public accountant” means an individual who is registered or deemed to be registered in accordance with this Act as a public accountant;
Where in the course of its inquiry a Complaints Committee receives any information or evidence relating to the conduct of the public accountant, accounting corporation, accounting firm or accounting LLP concerned which discloses an offence under any written law, the Complaints Committee must record that information in its report to the Oversight Committee.
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 17;
The Oversight Committee may appoint a legal assessor to advise the Complaints Committee on any matter of law arising in the course of its inquiry.
Oversight Committee
“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 4;