12. Hearing before Disciplinary Committee

At any hearing before a Disciplinary Committee, the public accountant or accounting entity under inquiry shall be entitled to attend the hearing and shall be permitted to —

cross-examine the witnesses against the public accountant or accounting entity, as the case may be;

give evidence on the public accountant’s or accounting entity’s own behalf;

have such witnesses as the public accountant or accounting entity may wish to call on the public accountant’s or accounting entity’s behalf; and

have access to information contained in any document at a reasonable time before such document is tendered in evidence.

If the Disciplinary Committee is satisfied that any person concerned in the proceedings is hampering or attempting to hamper the progress of the inquiry —

the Disciplinary Committee shall administer a warning to the person; and

if after such warning the Disciplinary Committee is satisfied that the person is acting in disregard of the warning, the Disciplinary Committee shall make an entry in the record to that effect and shall proceed to complete the inquiry in such manner as it thinks fit.

At any hearing before a Disciplinary Committee, the public accountant or accounting entity under inquiry shall be entitled to attend the hearing and shall be permitted to —

cross-examine the witnesses against the public accountant or accounting entity, as the case may be;

give evidence on the public accountant’s or accounting entity’s own behalf;

have such witnesses as the public accountant or accounting entity may wish to call on the public accountant’s or accounting entity’s behalf; and

have access to information contained in any document at a reasonable time before such document is tendered in evidence.

If the Disciplinary Committee is satisfied that any person concerned in the proceedings is hampering or attempting to hamper the progress of the inquiry —

the Disciplinary Committee shall administer a warning to the person; and

if after such warning the Disciplinary Committee is satisfied that the person is acting in disregard of the warning, the Disciplinary Committee shall make an entry in the record to that effect and shall proceed to complete the inquiry in such manner as it thinks fit.