Singapore legislation

Section 30

of Singapore Accountancy Commission Act 2013

Section 30

Appeals to Commission

(1)

Any person aggrieved by any decision of a designated entity —

(a)

refusing to register the person as a chartered accountant under section 26;

(b)

refusing to renew the person’s registration as a chartered accountant under section 26;

(c)

revoking the person’s registration as a chartered accountant under section 28(3); or

(d)

suspending the person’s registration as a chartered accountant under section 28(4),may, within 30 days after receipt of the decision, appeal to the Commission.

(2)

Any person who makes an appeal to the Commission under subsection (1) must, within the period specified in that subsection —

(a)

state as concisely as possible the circumstances under which the appeal arises and the issues and grounds for the appeal; and

(b)

submit to the Commission all relevant facts, evidence and arguments in respect of the appeal.

(3)

Where an appeal has been made to the Commission under subsection (1), the Commission may require —

(a)

any party to the appeal; or

(b)

any person who is not a party to the appeal but appears to the Commission to have information that is relevant to the matters in that subsection,to provide the Commission with all such information as the Commission may require for the purpose of considering and determining the appeal, and any person required to provide the information must provide it in such manner and within such period as may be specified by the Commission.

(4)

The Commission may reject any appeal under subsection (1) if the appellant fails to comply with subsection (2) or (3).

(5)

Unless otherwise directed by the Commission, an appeal under subsection (1) from a decision of a designated entity does not affect the operation of the decision or prevent the taking of any action to implement the decision.

(6)

The Commission may determine an appeal under subsection (1) from a decision of a designated entity by —

(a)

confirming the decision;

(b)

directing the designated entity to register the appellant as a chartered accountant;

(c)

directing the designated entity to renew the registration of the appellant as a chartered accountant;

(d)

quashing any revocation or suspension of the registration of the appellant as a chartered accountant;

(e)

substituting any suspension of the registration of the appellant as a chartered accountant with revocation;

(f)

substituting any revocation of the registration of the appellant as a chartered accountant with suspension for a period not exceeding 10 months;

(g)

extending any suspension of the registration of the appellant as a chartered accountant for a period not exceeding 10 months in the aggregate, or reducing the period of the suspension; or

(h)

directing the designated entity to reconsider its decision,and the decision of the Commission is final.

Read in full context — Singapore Accountancy Commission Act 2013 →