Public Accountants Board (Amendment No. 2) Rules 1996

Status:

Published in Subsidiary Legislation Supplement
on 16 Aug 1996

No. S 364

Accountants Act

(Chapter 2A)

Public Accountants Board (Amendment No. 2) Rules 1996

In exercise of the powers conferred by section 57 of the Accountants Act, the Public Accountants Board, with the approval of the Minister for Finance, hereby makes the following Rules:

1. These Rules may be cited as the Public Accountants Board (Amendment No. 2) Rules 1996 and shall come into operation on 16th August 1996.

2. The Public Accountants Board Rules are amended by deleting rule 17 and substituting the following rule:

“Hearing before Inquiry Committee

17.—(1) The public accountant shall be informed of the date on which the Inquiry Committee will commence its hearing in respect of the case against him and the public accountant shall be entitled to attend the hearing and shall be permitted to —

(a)	cross-examine the witnesses against him;
(b)	give evidence on his own behalf;
(c)	have such witnesses as he may wish called on his behalf; and
(d)	have access to information contained in any document at a reasonable time before such document is tendered in evidence.

(2) At the hearing —

(a)

the case against the public accountant shall be presented by —

(i)	the complainant or his advocate and solicitor; or
(ii)	an advocate and solicitor, a public accountant or any other person appointed by the Registrar or the Board; and

(b)

the public accountant shall be entitled to appear in person or be represented by an advocate and solicitor.

(3) The Inquiry Committee shall proceed with its inquiry expeditiously and no adjournment shall be given —

(a)	except for reasons to be recorded in writing; and
(b)	unless the Inquiry Committee thinks it expedient in the interests of justice.

(4) If the Inquiry Committee is satisfied that the public accountant under inquiry is hampering or attempting to hamper the progress of the inquiry —

(a)	the Committee shall administer a warning to the public accountant; and
(b)	if after such warning the Committee is satisfied that the public accountant is acting in disregard of the warning, the Committee shall make an entry in the record to that effect and shall proceed to complete the inquiry in such manner as the Committee thinks fit.

(5) The record of the proceedings of the Inquiry Committee shall consist of the information obtained by the Committee and a report by the Committee.

(6) The Chairman of the Inquiry Committee shall record, or cause to be recorded, the proceedings of the Committee in writing and in sufficient detail to enable the Board to follow the course of the proceedings.

(7) Where there is no shorthand writer present, the evidence shall be taken down in narrative form recording as nearly as possible the words used, except that if the Inquiry Committee considers it necessary, any particular question and answer shall be taken down verbatim.

(8) The evidence of each witness, as soon as it has been taken in accordance with paragraph (7), shall be read over to him and shall be signed by him.

(9) A record of proceedings shall be signed by the Chairman and other members of the Inquiry Committee, if any, and forwarded to the Board.

(10) No person is entitled, as of right, to a copy of the record of proceedings of any inquiry.

[R 1.]

[G.N. Nos.]

[S 33/92]

[S 524/92]

[S 280/96”.]

Made this 14th day of August 1996.

KOH YONG GUAN

Chairman,
Public Accountants Board,
Singapore.

[MF(B) E509.000.94 V.2; AG/SL/28/95/1]

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