Accountants Act 2004 · 2020 Revised Edition · Part 6 · Disciplinary Proceedings
47. Findings of Complaints Committee
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Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee must —
Complaints Committee
“Complaints Committee” means a Complaints Committee constituted under Part 6;
if it is of the view that no further action should be taken on the complaint or information, dismiss the complaint or information and notify the Oversight Committee, the complainant (if any) and the public accountant, accounting corporation, accounting firm or accounting LLP concerned of the dismissal;
Oversight Committee
“Oversight Committee” means the Public Accountants Oversight Committee appointed by the Authority under section 4;
if it is of the view that the complaint or information is valid but that no formal inquiry is necessary, recommend to the Oversight Committee to do any of the following:
order that the public accountant, accounting corporation, accounting firm or accounting LLP concerned be issued with a letter of advice;
public accountant
“public accountant” means an individual who is registered or deemed to be registered in accordance with this Act as a public accountant;
order that the public accountant, accounting corporation, accounting firm or accounting LLP concerned be warned;
accounting corporation
“accounting corporation” means a company approved as an accounting corporation under section 17;
make any other order that the Complaints Committee considers appropriate; and
if it is of the view that a formal inquiry is necessary, recommend to the Oversight Committee to constitute a Disciplinary Committee to hold the formal inquiry.
Disciplinary Committee
“Disciplinary Committee” means a Disciplinary Committee constituted under Part 6;