Section 49
Conviction final and conclusive
ActIn forceProvision 47 of 68
Section 49
In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting
Limited Liability Partnership arising from a conviction of a criminal offence, the Registrar, the Oversight Committee, a Disciplinary Committee and the
Minister, shall accept the conviction as final and conclusive unless —
(a)
it is subject to review or appeal that has not yet been determined;
(b)
it has been quashed or set aside; or
(c)
a pardon has been granted in respect of it.