Section 32

Any application by any person that a public accountant or an accounting corporation be dealt with under this Part, and any complaint about the conduct of any public accountant or the conduct of business by any accounting corporation shall be made to the Board which shall, subject to section 31(2) and if satisfied that the application or complaint discloses a prima facie case for an inquiry into the matter, without delay appoint an Inquiry Committee to inquire into the application or complaint.

Subject to section 31(2), the Board may, of its own motion, appoint an Inquiry Committee to inquire into any information that touches on the conduct of any public accountant or the conduct of business by any accounting corporation if the Board is satisfied that the information discloses a prima facie case for an inquiry into the matter.

Every application or complaint shall be in writing and shall be supported by such statutory declarations as the Board may require.

The Board may require any person making any application or complaint against a public accountant or an accounting corporation under this section to deposit with the Board a reasonable sum not exceeding $1,000 to cover any costs and expenses as may necessarily be incurred by the Board in dealing with the application or complaint.

Where the application or complaint is found to be frivolous or vexatious or is dismissed under subsection (8), the sum so deposited or such part thereof as the Board may determine shall be applied for the payment of those costs and expenses; otherwise the sum so deposited shall be returned to the person making the application or complaint.

Where the applicant or complainant withdraws his application or complaint to the Board before the Board has referred the application or complaint to an Inquiry Committee or before the conclusion of an inquiry by an Inquiry Committee, the Board may, notwithstanding such withdrawal, refer the original application or complaint to an Inquiry Committee or (as the case may be) direct an Inquiry Committee to continue with its inquiry, and all future proceedings by the Inquiry Committee in accordance with those directions shall be taken as if the application or complaint had been made by the Registrar.

In order that the Board may satisfy itself whether any application, complaint or information referred to in subsection (1) or (2) discloses a prima facie case for an inquiry into the matter, the Board or the Registrar may require —

If any person making an application or complaint against a public accountant or an accounting corporation refuses or fails, without lawful excuse, to furnish any information or to produce any document as may be required by the Board or the Registrar under subsection (7), the Board may dismiss the application or complaint.

If any public accountant or accounting corporation against whom an application or complaint is made refuses or fails, without lawful excuse, to furnish any information or to produce any document as may be required by the Board or the Registrar under subsection (7), he or (as the case may be) it shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.

In any proceedings under this Part against any public accountant or accounting corporation consequent upon his or its conviction for a criminal offence, the Inquiry Committee, the Board and the High Court on appeal from any order of the Board shall accept the conviction as final and conclusive.[20