Page:Accountants Act 2004.pdf/39

Rh (3) The quorum for a meeting of the Complaints Committee shall be constituted by the following persons:
 * (a) its chairman;
 * (b) one member who is a public accountant; and
 * (c) one member who is a lay person.

(4) Any resolution or decision in writing signed by the chairman and all the members of a Complaints Committee shall be as valid and effectual as if it had been made or reached at a meeting of the Complaints Committee where the chairman and all its members were present.

(5) Any question arising at a meeting of the Complaints Committee shall be determined by a majority of votes and, in the case of an equality of votes, the chairman shall have a casting vote.

(6) Where a Complaints Committee is of the opinion that a public accountant, an accounting corporation or an accounting firm should be called upon to answer any allegation made against him or it, the chairman of the Complaints Committee shall serve on the public accountant, accounting corporation or accounting firm—
 * (a) copies of the complaint or information against him or it and any statutory declaration or affidavit that has been made in support of the complaint or information; and
 * (b) a notice inviting the public accountant, accounting corporation or accounting firm, within such period (not being less than 14 days) as may be specified in the notice, to give to the Complaints Committee any written explanation he or it may wish to offer.

(7) The public accountant, accounting corporation or accounting firm concerned shall not have the right to be heard by the Complaints Committee, whether in person or by counsel, unless the Complaints Committee in its absolute discretion otherwise allows.

(8) A Complaints Committee shall inquire into the complaint or information and complete its inquiry not later than 3 months from the date the complaint or information is referred to it.

(9) Where a Complaints Committee is of the opinion that it will not be able to complete its inquiry within the period specified in subsection (8) due to the complexity of the matter or serious difficulties encountered by