Singapore legislation

Clause 20

Applications and complaints

(1)

Any application by any person that a public accountant be dealt with under this Part and any complaint of the conduct of a public accountant in his professional capacity shall be made to the Board.

(2)

Every application or complaint shall be in writing and shall be supported by such statutory declarations as the Board may require.

(3)

Where the Board has received any application or complaint under this section or where facts are brought to the knowledge of the Board which satisfy the Board that there may be grounds for such application or complaint, it shall be the duty of the Board to lay the application, complaint or facts, as the case may be, before an Inquiry Committee which shall inquire into the matter and report its findings to the Board.

(4)

For the purposes of any inquiry, an Inquiry Committee may —

(a)

call upon or employ any person to make or assist in the making of whatever preliminary inquiries it thinks necessary;

(b)

require the production for inspection by the Inquiry Committee or any person so employed of any books, documents, papers or other records which may relate to or be connected with the subject matter of the inquiry; and

(c)

require the public accountant concerned to give all information in relation to any such books, documents, papers or other records which may be reasonably required by an Inquiry Committee or by the person so employed.

(5)

Any public accountant and any other person who without lawful excuse refuses or fails to produce to an Inquiry Committee, or to any person whom the Committee may employ for the purpose of inquiry, any books, documents, papers or other records referred to in subsection (4), or fails to give any such information relating thereto, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.

(6)

Before an Inquiry Committee commences its hearing in respect of any matter, the Inquiry Committee shall send by registered post or deliver to the public accountant concerned —

(a)

copies of the application or complaint and any statutory declaration that have been made in support of the application or complaint; and

(b)

a notice inviting the public accountant concerned, within such period (not being less than 14 days) as may be specified in the notice, to give to the Inquiry Committee any written explanation he may wish to offer and to advise the Inquiry Committee if he wishes to be heard by the Inquiry Committee.

(7)

The Inquiry Committee shall allow the time specified in the notice to elapse and shall give the public accountant concerned reasonable opportunity to be heard if he so desires and shall give due consideration to any explanation he may make.

Read in full context — Accountants Bill →