Singapore legislation

Section 42

of Accountants Act 2004

Section 42

Power to proceed with complaint despite complainant’s withdrawal

Amended by11/2006

(1)

The Oversight Committee may direct that a complaint against a public accountant, an accounting corporation, an accounting firm or an accounting LLP be proceeded with at an inquiry of a Complaints Committee or a formal inquiry of a Disciplinary Committee even though the complainant may have withdrawn the complaint at any time before or after the appointment of the Complaints Committee or Disciplinary Committee.

Amended by11/2006

(2)

Where the Oversight Committee has made a direction under subsection (1), the complaint must be proceeded with as if it had originated as information which the Oversight Committee had, on its own motion, referred to the Registrar for review under section 41(2).