Page:Accountants Act 2004.pdf/37

Rh : accountant, accounting corporation or accounting firm concerned of an offence that—
 * (i) involves fraud or dishonesty; or
 * (ii) implies a defect in character which makes the public accountant concerned unfit for his profession,
 * recommend to the Oversight Committee to refer the matter to a Disciplinary Committee for a formal inquiry; and
 * (c) in any other case, recommend to the Oversight Committee to

refer the matter to a Complaints Committee for inquiry.

(9) The Oversight Committee may, upon accepting the recommendation of the Registrar under subsection (8)(b) or (c)—
 * (a) direct the Registrar to appoint a Complaints Committee; or
 * (b) appoint a Disciplinary Committee,

as appropriate, and refer the complaint or information thereto for an inquiry or a formal hearing, as the case may be.

Power to proceed with complaint notwithstanding complainant’s withdrawal

42.—(1) The Oversight Committee may, if it thinks fit, direct that a complaint against a public accountant, an accounting corporation or an accounting firm be proceeded with at an inquiry of a Complaints Committee or a formal inquiry of a Disciplinary Committee notwithstanding that the complainant may have withdrawn the complaint at any time before or after the appointment of the Complaints Committee or Disciplinary Committee.

(2) Where the Oversight Committee has made a direction under subsection (1), the complaint shall be proceeded with as if it had originated as information which the Oversight Committee had, on its own motion, referred to the Registrar for review under section 41(2).

Conviction final and conclusive

43. 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