Singapore legislation
Clause 43
Clause 43
Conviction final and conclusive
In any proceedings instituted under this Part against a public accountant, an accounting corporation or an accounting firm arising from his or its conviction of a criminal offence, the Registrar, the Oversight Committee, a Complaints Committee, a Disciplinary Committee and the High Court on appeal from any order of the Oversight Committee, shall accept the conviction as final and conclusive unless —
(a)
it is subject to review or appeal that has not yet been determined;
(b)
it has been quashed or set aside; or
(c)
a pardon has been given in respect of it.