Section 48
Power to proceed with complaint notwithstanding complainant’s withdrawal
(1)
The Authority may, if it thinks fit, direct that a complaint against a public accountant, an accounting corporation or an accounting firm be proceeded with at an inquiry of the Oversight Committee or a formal inquiry of the Oversight Committee, notwithstanding that the complainant may have withdrawn the complaint at any time before or after the referral to the
Oversight Committee or the appointment of the Disciplinary Committee.
(2)
Where the Authority has made a direction under subsection (1), the complaint shall be proceeded with as if it had originated as information which the Oversight Committee had, on its own motion, referred to the
Registrar for review under section 47(2).