Section 47
Review of complaint
(1)
Subject to subsection (2), the Oversight Committee shall, upon receiving any complaint under section 46, refer the complaint to the
Registrar for review.
(2)
The Oversight Committee may also, on its own motion, refer any information concerning any improper or dishonourable act or conduct of a public accountant, an accounting corporation, an accounting firm or an accounting Limited Liability Partnership to the Registrar for review.
(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 18(1) or (4) or 37(1), (2) or (4), and, in such a case, the Authority may take such action as he 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 is sufficient merit therein to warrant the institution of disciplinary proceedings under this Part against the public accountant, accounting corporation or accounting firm; and
(b)
may, for the purpose of conducting such review, enlist the assistance of any public accountant on the 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, accounting firm or accounting Limited Liability
Partnership to answer any question and to furnish any document or information that he considers relevant for the purpose of the review.
Accountants
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(6)
If the complainant refuses or fails, without reasonable excuse, to furnish any document or information 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 required by the Registrar under subsection (5), the public accountant, accounting corporation, accounting firm or accounting Limited
Liability Partnership (as the case may be) is guilty of an offence and 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 merit, or that the information is unsubstantiated;
(b)
in a case where the complaint or information relates to the conviction (whether in Brunei Darussalam or elsewhere) of the public 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 Authority to refer the matter to a Disciplinary
Committee for a formal inquiry; or
(c)
in any other case, recommend that the Authority refer the matter to the Oversight Committee for inquiry.
(9)
The Authority may, upon accepting a recommendation of the
Registrar under subsection (8)(b) or (c) —
(a)
refer the matter to the Oversight 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.
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