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44
NO. 4 OF 2004


(3) On application to the Disciplinary Committee, the public accountant, accounting corporation or accounting firm concerned may request postponement of the formal inquiry, and the Disciplinary Committee may, in its discretion, grant the application and postpone the formal inquiry to such date as it may determine, or refuse the application.

Procedure of Disciplinary Committee

51.—(1) A Disciplinary Committee shall meet at such times and places as its chairman may appoint.

(2) All the members of a Disciplinary Committee shall be personally present to constitute a quorum for a meeting of the Disciplinary Committee.

(3) All members of a Disciplinary Committee present at any meeting thereof shall vote on any question arising at the meeting and such question shall be determined by a majority of votes and, in the case of an equality of votes, the chairman shall have a casting vote.

(4) A Disciplinary Committee shall not be bound to act in any formal manner and shall not be bound by the provisions of the Evidence Act (Cap. 97) or by any other written law relating to evidence, but may inform itself on any matter in such manner as it thinks fit.

(5) The Oversight Committee may appoint an advocate and solicitor for the purpose of a formal inquiry (whether to prosecute the complaint or to act as a legal advisor to the Disciplinary Committee) and pay to the advocate and solicitor, as part of the expenses of the Oversight Committee, such remuneration as the Oversight Committee may determine.

(6) At the formal inquiry—

(a) a public accountant against whom the complaint has been made may appear in person or be represented by counsel; and
(b) the accounting corporation or accounting firm against which the complaint has been made may be represented by any of its corporate practitioners or partners or be represented by counsel.

(7) If the public accountant, accounting corporation or accounting firm concerned does not appear, the Disciplinary Committee may proceed with