Singapore legislation
Section 51
Section 51
Procedure of Disciplinary Committee
(1)
A Disciplinary Committee is to meet at such times and places as its chairperson may appoint.
(2)
All the members of a Disciplinary Committee must be personally present to constitute a quorum for a meeting of the Disciplinary Committee.
(3)
All members of a Disciplinary Committee present at any meeting of the Disciplinary Committee must vote on any question arising at the meeting and such question is to be determined by a majority of votes and, in the case of an equality of votes, the chairperson has a casting vote.
(4)
A Disciplinary Committee is not bound to act in any formal manner and is not bound by the provisions of the Evidence Act 1893 or by any other written law relating to evidence, but may inform itself on any matter in such manner as it thinks fit.
(5)
The Oversight Committee may appoint an advocate and solicitor for the purpose of a formal inquiry (whether to prosecute the complaint or to act as a legal advisor to the Disciplinary Committee) and pay to the advocate and solicitor, as part of the expenses of the Oversight Committee, such remuneration as the Oversight Committee may determine.
(6)
At the formal inquiry —
a public accountant against whom the complaint has been made may appear in person or be represented by counsel; and
the accounting corporation, accounting firm or accounting LLP against which the complaint has been made may be represented by any of its corporate practitioners or partners or be represented by counsel.
(7)
If the public accountant, accounting corporation, accounting firm or accounting LLP concerned does not appear, the Disciplinary Committee may proceed with the formal inquiry after satisfying itself that the notice mentioned in section 50 was duly served on him, her or it.
(8)
A Disciplinary Committee may, for the purposes of its formal inquiry, administer an oath or affirmation to any person giving evidence before it, and any party to the proceedings may take out subpoenas to testify or to produce documents.
(9)
The subpoenas mentioned in subsection (8) must be served and may be enforced as if they were subpoenas issued in connection with a civil action in the General Division of the High Court.
(10)
Any person giving evidence before a Disciplinary Committee is legally bound to tell the truth.
(11)
Persons giving evidence in a formal inquiry have the same privileges and immunities in relation to an inquiry as if it was a proceeding in a court of law.
(12)
The hearing of a formal inquiry is not open to the public.
(13)
A Disciplinary Committee must carry out its work expeditiously and may apply to the Oversight Committee for an extension of time and for directions to be given to the Disciplinary Committee if the Disciplinary Committee fails to make its finding and order within 6 months from the date of its appointment.
(14)
When an application for an extension of time has been made under subsection (13), the Oversight Committee may grant an extension of time for such period as it thinks fit.
(15)
The Oversight Committee may, where it thinks fit, require a Disciplinary Committee to consider further evidence and meet for that purpose except that the public accountant, accounting corporation, accounting firm or accounting LLP concerned must be given at least 14 days’ notice of the further meeting of the Disciplinary Committee.
(16)
The chairperson of the Disciplinary Committee must record its proceedings in writing and in sufficient detail to enable the Oversight Committee to follow the course of the proceedings.
(17)
In sections 172, 173, 174, 175, 177, 179, 182 and 228 of the Penal Code 1871, “public servant” is deemed to include a member of a Disciplinary Committee holding a formal inquiry, and in sections 193 and 228 of the Penal Code 1871, “judicial proceeding” is deemed to include such a formal inquiry.