(3) The Oversight Committee need not refer any complaint or information to the Registrar for review where the complaint or information relates to any matter set out in section 15(1) or (4) or 31(1), (2) or (4), and in such a case, the Oversight Committee may take such action as it thinks fit under that section.
(4) The Registrar—
- (a) shall review the complaint or information referred to him for the purpose of determining if there are sufficient merits therein to warrant the institution of disciplinary proceedings under this Part against the public accountant, accounting corporation or accounting firm concerned; and
- (b) may, for the purpose of conducting such review, enlist the assistance of any public accountant or lay person on the Complaints and Disciplinary Panel.
(5) In reviewing any complaint or information under this section, the Registrar may require the complainant (if any) or the public accountant, accounting corporation or accounting firm concerned to answer any question or to furnish any document or information that the Registrar considers relevant for the purpose of the review.
(6) If the complainant refuses or fails, without reasonable excuse, to furnish any document or information as may be required by the Registrar under subsection (5), the Registrar may dismiss the complaint.
(7) If any public accountant, accounting corporation or accounting firm refuses or fails, without reasonable excuse, to furnish any document or information as may be required by the Registrar under subsection (5), the public accountant, accounting corporation or accounting firm (as the case may be) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.
(8) On the completion of a review under this section, the Registrar shall—
- (a) dismiss the complaint or information, if he finds that the complaint is frivolous, vexatious, misconceived or without merits, or that the information is unsubstantiated;
- (b) in a case where the complaint or information relates to the conviction (whether in Singapore or elsewhere) of the public
