Singapore legislation
Section 33
Section 33
Proceedings of Inquiry Committee
(1)
Where an Inquiry Committee is of the opinion that a public accountant or an accounting corporation, as the case may be, should be called upon to answer any allegation made against him or the accounting corporation in any application, complaint or information referred to in section 32(1) or (2), the Inquiry Committee shall —
serve on the public accountant or accounting corporation concerned —
copies of any application, complaint or information touching on his or its conduct and of any statutory declarations that have been made in support of the application, complaint or information; and
a notice inviting the public accountant or accounting corporation to give, within a period (not being less than 14 days) as may be specified in the notice, to the Inquiry Committee any written explanation he or it may wish to offer and to advise the Inquiry Committee if he or it wishes to be heard by the Committee;
allow the time specified in the notice in paragraph (a)(ii) to elapse;
give the public accountant or accounting corporation concerned reasonable opportunity to be heard if he or it desires; and
give due consideration to any explanation (if any) given by the public accountant or accounting corporation.
(2)
For the purposes of any inquiry under this Part, an Inquiry Committee may —
call upon or appoint any person it considers necessary to assist in its inquiry and deliberations;
require the production of 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 Inquiry Committee or the person appointed under paragraph (a), and for making copies thereof;
require the public accountant or accounting corporation concerned to give all information in relation to any such book, document, paper or other record which may be reasonably required by the Inquiry Committee or the person so appointed;
require evidence to be given on oath, and for that purpose, the chairman of the Inquiry Committee or other member presiding at the hearing may administer an oath; and
sue out writs of subpoena ad testificandum and of duces tecum, which shall be served and enforced as if they were writs issued in connection with a civil action in the High Court.
(3)
The Chairman may by writing under his hand order the public accountant or accounting corporation concerned to pay to the Board such sums as he thinks fit in respect of costs and expenses of and incidental to any hearing held by an Inquiry Committee and the High Court shall have jurisdiction to tax such costs and any such order for costs shall be enforceable as if it were ordered in connection with a civil action in the High Court.
(4)
Any public accountant, accounting corporation and any other person who, without lawful excuse, refuses or fails to produce to an Inquiry Committee, or to any person appointed by the Inquiry Committee under subsection (2)(a) for the purpose of the inquiry —
any book, document, paper or other record referred to in subsection (2)(b); or
any information relating to any such book, document, paper or other record required under subsection (2)(c) by the Inquiry Committee or that person so appointed,shall each be guilty of an offence and shall each 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 thereof during which the offence continues after conviction.
(5)
Every person who, without lawful excuse, refuses or fails —
to attend and give evidence when required by an Inquiry Committee; or
to answer truly and fully any question put to him by any member of an Inquiry Committee,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
(6)
Where in the course of its inquiry an Inquiry Committee receives information touching on or evidence of the conduct of the public accountant or accounting corporation concerned which may give rise to proceedings under this Part, the Inquiry Committee may, after giving notice to the public accountant or (as the case may be) accounting corporation, decide on its own motion to inquire into that matter and report its findings to the Board.
(7)
Where in the course of its inquiry an Inquiry Committee receives information touching on or evidence of the conduct of the public accountant or accounting corporation concerned which discloses an offence under any written law, the Inquiry Committee shall record that information in its report to the Board.
(8)
An Inquiry Committee shall not be bound to act in any formal manner and shall not be bound by the provisions of the Evidence Act (Cap. 97) or by any other written law relating to evidence, but may inform itself on any matter in such manner as it thinks fit.
(9)
Upon due inquiry into the application, complaint or information, an Inquiry Committee shall report its findings to the Board.
(10)
An Inquiry Committee may seek such legal advice as it thinks necessary before it makes its findings.
(11)
The report of the Inquiry Committee shall include the following matters:
if the Inquiry Committee is of the view that there are no grounds for disciplinary action under this Part, it shall report to the Board accordingly and state its reasons for its decision, and recommend to the Board either to dismiss the application, complaint or information or —
to issue the public accountant or accounting corporation concerned with a letter or advice; or
to warn the public accountant or accounting corporation concerned,whichever the Inquiry Committee considers sufficient and appropriate to the matter; or
if the Inquiry Committee is of the view that there are grounds for disciplinary action under this Part, it shall report to the Board accordingly and state its reasons for its decision, and recommend to the Board any order referred to in section 34(2) or 35(2) that the Inquiry Committee considers sufficient and appropriate to the matter.[20A