Singapore legislation

Section 31

of Singapore Accountancy Commission Act 2013

Section 31

Appeals to Minister

(1)

Any person aggrieved by any decision of the Commission —

(a)

revoking the person’s registration as a chartered accountant under section 29(3);

(b)

suspending the person’s registration as a chartered accountant under section 29(4); or

(c)

extending the suspension of the person’s registration as a chartered accountant under section 29(4),may, within 30 days after receipt of the decision, appeal to the Minister.

(2)

Any person who makes an appeal to the Minister 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 Minister all relevant facts, evidence and arguments in respect of the appeal.

(3)

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

(a)

any party to the appeal; or

(b)

any person who is not a party to the appeal but appears to the Minister to have information that is relevant to the matters in that subsection,to provide the Minister with all such information as the Minister 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 Minister.

(4)

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

(5)

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

(6)

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

(a)

confirming the decision;

(b)

quashing the decision;

(c)

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

(d)

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

(e)

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

(f)

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