Appointment of Complaints and Disciplinary Panel
39.—(1) For the purpose of enabling Complaints Committees and Disciplinary Committees to be constituted under this Part, the Oversight Committee must appoint a panel, to be known as the Complaints and Disciplinary Panel, consisting of such number of public accountants and lay persons as the Oversight Committee thinks fit.
(2) A member of the Complaints and Disciplinary Panel is appointed for a term of 2 years and is eligible for re‑appointment.
(3) The Registrar is the Chairperson of the Complaints and Disciplinary Panel.
(4) The Oversight Committee may at any time remove from office any member of the Complaints and Disciplinary Panel or fill any vacancy in its membership.
Complaints against public accountants, accounting corporations, accounting firms and accounting LLPs
40.—(1) Any complaint concerning —(a)
any improper or dishonourable conduct on the part of a public accountant in the discharge of his or her professional duty; or
(b)
any improper act or conduct on the part of a public accountant, an accounting corporation, an accounting firm or an accounting LLP,
must be made to the Oversight Committee in writing and must be supported by such statutory declaration as the Oversight Committee may require, except that no statutory declaration is required if the complaint or information is made or given by any public officer or officer of the Authority.
[11/2006]
(2) The Oversight Committee may require any person making a complaint to deposit with it a reasonable sum not exceeding $1,000 to cover the costs and expenses that may necessarily be incurred by the Oversight Committee in dealing with the complaint.
(3) Where the complaint is dismissed under section 41(6) or is otherwise found to be frivolous or vexatious following a review or inquiry under this Part, the sum so deposited or such part of the sum as the Oversight Committee may determine is to be applied for the payment of those costs and expenses; otherwise the sum so deposited must be returned to the person making the complaint.
(4) Any person who makes a complaint to the Oversight Committee under this Part which the person knows to be false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
Review of complaint
41.—(1) Subject to subsections (1A), (2) and (3), the Oversight Committee must, upon receiving any complaint under section 40, refer the complaint to the Registrar for review.[Act 24 of 2025 wef 06/05/2026]
(1A) The Oversight Committee must not, unless it thinks there are special reasons to do so, refer a complaint to the Registrar for review, and must dismiss the complaint, if the complaint is made to the Oversight Committee after the following date:(a)
where the complaint relates to any fraud alleged to have been committed by a public accountant, an accounting corporation, an accounting firm or an accounting LLP — the date of expiry of 6 years after the earliest date on which the complainant discovered the alleged fraud or could with reasonable diligence have discovered the alleged fraud;
(b)
in any other case — the date of expiry of 6 years after the date of the conduct on which the complaint is based.[Act 24 of 2025 wef 06/05/2026]
(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 LLP to the Registrar for review.[11/2006]
(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 15(1) or 31(1) or (2), and in such a case, the Registrar may act in accordance with that provision instead.[Act 24 of 2025 wef 06/05/2026]
(3A) 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 15(4) or 31(5), and the Oversight Committee may act in accordance with that provision instead.[Act 24 of 2025 wef 06/05/2026]
(4) The Registrar —(a)
must review the complaint or information referred to him or her for the purpose of determining if there are sufficient merits in the complaint or information to warrant the institution of disciplinary proceedings under this Part against the public accountant, accounting corporation, accounting firm or accounting LLP concerned; and
(b)
may, for the purpose of conducting such review, enlist the assistance of any public accountant or lay person on the Complaints and Disciplinary Panel.[11/2006]
(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 LLP concerned to answer any question or to provide any document or information that the Registrar considers relevant for the purpose of the review.[11/2006]
(6) If the complainant refuses or fails, without reasonable excuse, to provide any document or information as may be required by the Registrar under subsection (5), the Registrar may dismiss the complaint.
(7) If any public accountant, accounting corporation, accounting firm or accounting LLP refuses or fails, without reasonable excuse, to provide any document or information as may be required by the Registrar under subsection (5), the public accountant, accounting corporation or accounting firm (as the case may be) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.[11/2006]
(8) On the completion of a review under this section, the Registrar must —(a)
dismiss the complaint or information, if he or she finds that the complaint is frivolous, vexatious, misconceived or without merits, or that the information is unsubstantiated;
(b)
in a case where the complaint or information relates to the conviction (whether in Singapore or elsewhere) of the public accountant, accounting corporation, accounting firm or accounting LLP 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 or her profession,
recommend to the Oversight Committee to refer the matter to a Disciplinary Committee for a formal inquiry; and
(c)
in any other case, recommend to the Oversight Committee to refer the matter to a Complaints Committee for inquiry.[11/2006]
(9) The Oversight Committee may, upon accepting the recommendation of the Registrar under subsection (8)(b) or (c) —(a)
direct the Registrar to appoint a Complaints 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.
Power to proceed with complaint despite complainant’s withdrawal
42.—(1) The Oversight Committee may direct that a complaint against a public accountant, an accounting corporation, an accounting firm or an accounting LLP be proceeded with at an inquiry of a Complaints Committee or a formal inquiry of a Disciplinary Committee even though the complainant may have withdrawn the complaint at any time before or after the appointment of the Complaints Committee or Disciplinary Committee.[11/2006]
(2) Where the Oversight Committee has made a direction under subsection (1), the complaint must 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 41(2).
Conviction final and conclusive
43. In any proceedings instituted under this Part against a public accountant, an accounting corporation, an accounting firm or an accounting LLP arising from his, her or its conviction of a criminal offence, the Registrar, the Oversight Committee, a Complaints Committee, a Disciplinary Committee and the General Division of the High Court on appeal from any order of the Oversight Committee, is to 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 given in respect of it.[11/2006; 40/2019]
Constitution of Complaints Committee
44.—(1) A Complaints Committee consists of the following members, all of whom are to be appointed from the Complaints and Disciplinary Panel:(a)
3 public accountants; and
(b)
one lay person.
(2) The Registrar must designate one member of the Complaints Committee who is a public accountant to be its chairperson.
(3) A Complaints Committee may be appointed in connection with one or more matters or for a fixed period of time, as the Registrar thinks fit.
(4) The Registrar may at any time remove the chairperson or any member of a Complaints Committee or fill any vacancy in a Complaints Committee.
(5) No act done by or under the authority of a Complaints Committee is invalid in consequence of any defect that is subsequently discovered in the appointment or qualification of the chairperson or members or any of them.
(6) A member of a Complaints Committee, even though he or she has ceased to be a member of the Complaints and Disciplinary Panel on the expiry of his or her term of office, continues to be a member of the Complaints Committee until such time as the Complaints Committee has completed its work.
Proceedings of Complaints Committee
45.—(1) A Complaints Committee may meet from time to time for the purposes of its inquiry and may regulate its own procedure.
(2) The chairperson of a Complaints Committee may at any time summon a meeting of the Complaints Committee.
(3) The quorum for a meeting of the Complaints Committee is constituted by the following persons:(a)
its chairperson;
(b)
one member who is a public accountant; and
(c)
one member who is a lay person.
(4) Any resolution or decision in writing signed by the chairperson and all the members of a Complaints Committee is as valid and effectual as if it had been made or reached at a meeting of the Complaints Committee where the chairperson and all its members were present.
(5) Any question arising at a meeting of the Complaints Committee is to be determined by a majority of votes and, in the case of an equality of votes, the chairperson has a casting vote.
(6) Where a Complaints Committee is of the opinion that a public accountant, an accounting corporation, an accounting firm or an accounting LLP should be called upon to answer any allegation made against him, her or it, the chairperson of the Complaints Committee must serve on the public accountant, accounting corporation, accounting firm or accounting LLP —(a)
copies of the complaint or information against him, her or it and any statutory declaration or affidavit that has been made in support of the complaint or information; and
(b)
a notice inviting the public accountant, accounting corporation, accounting firm or accounting LLP, within such period (not being less than 14 days) as may be specified in the notice, to give to the Complaints Committee any written explanation he, she or it may wish to offer.[11/2006]
(7) The public accountant, accounting corporation, accounting firm or accounting LLP concerned does not have the right to be heard by the Complaints Committee, whether in person or by counsel, unless the Complaints Committee in its absolute discretion otherwise allows.[11/2006]
(8) A Complaints Committee must inquire into the complaint or information and complete its inquiry not later than 3 months from the date the complaint or information is referred to it.
(9) Where a Complaints Committee is of the opinion that it will not be able to complete its inquiry within the period specified in subsection (8) due to the complexity of the matter or serious difficulties encountered by the Complaints Committee in conducting its inquiry, the Complaints Committee may apply in writing to the Oversight Committee for an extension of time to complete its inquiry and the Oversight Committee may grant such extension of time to the Complaints Committee as it thinks fit.
(10) [Deleted by Act 24 of 2025 wef 06/05/2026]
(11) The chairperson of the Complaints Committee must record its proceedings in writing and in sufficient detail to enable the Oversight Committee to follow the course of the proceedings.
(12) Any book, document, paper or other records or information used by a Complaints Committee in the course of its deliberations, and the record of proceedings of the Complaints Committee mentioned in subsection (11), are confidential and must not be disclosed to any person including the public accountant, accounting corporation, accounting firm or accounting LLP concerned unless the Complaints Committee in its discretion decides otherwise.[Act 24 of 2025 wef 06/05/2026]
Powers of Complaints Committee
46.—(1) For the purposes of any inquiry, a Complaints Committee may —(a)
call upon or appoint any person the Complaints Committee considers necessary to assist it in its inquiry;
(b)
require any person —(i)
to produce any book, document, paper or other record which may be related to or be connected with the subject matter of the inquiry for inspection by the Complaints Committee or the person appointed under paragraph (a) and for making copies thereof; or
(ii)
to give all information in relation to any such book, document, paper or other record which may be reasonably required by the Complaints Committee or the person so appointed; and
(c)
require any person to attend at a specified time and place and give evidence or produce any such book, document, paper or record.
(2) Any person who, without lawful excuse, refuses or fails to comply with any requirement of the Complaints Committee under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $50 for every day or part of a day during which the offence continues after conviction.
(3) Where in the course of its inquiry a Complaints Committee receives any information or evidence relating to the conduct of the public accountant, accounting corporation, accounting firm or accounting LLP concerned which may give rise to further proceedings under this Part, the Complaints Committee may, after giving notice to the public accountant, accounting corporation, accounting firm or accounting LLP concerned, decide on its own motion to inquire into that matter and report its findings to the Oversight Committee.[11/2006]
(4) Where in the course of its inquiry a Complaints Committee receives any information or evidence relating to the conduct of the public accountant, accounting corporation, accounting firm or accounting LLP concerned which discloses an offence under any written law, the Complaints Committee must record that information in its report to the Oversight Committee.[11/2006]
(5) The Oversight Committee may appoint a legal assessor to advise the Complaints Committee on any matter of law arising in the course of its inquiry.
Findings of Complaints Committee
47. Upon due inquiry into the complaint or information referred to it under this Part, a Complaints Committee must —(a)
if it is of the view that no further action should be taken on the complaint or information, dismiss the complaint or information and notify the Oversight Committee, the complainant (if any) and the public accountant, accounting corporation, accounting firm or accounting LLP concerned of the dismissal;
(b)
if it is of the view that the complaint or information is valid but that no formal inquiry is necessary, recommend to the Oversight Committee to do any of the following:(i)
order that the public accountant, accounting corporation, accounting firm or accounting LLP concerned be issued with a letter of advice;
(ii)
order that the public accountant, accounting corporation, accounting firm or accounting LLP concerned be warned;
(iii)
make any other order that the Complaints Committee considers appropriate; and
(c)
if it is of the view that a formal inquiry is necessary, recommend to the Oversight Committee to constitute a Disciplinary Committee to hold the formal inquiry.[11/2006]
Decision of Oversight Committee
48.—(1) Upon receipt of the findings and recommendation of a Complaints Committee under section 47(b) or (c), the Oversight Committee may either —(a)
accept the recommendation and make the recommended order;
(b)
refer the matter back to the Complaints Committee for further inquiry; or
(c)
make such other order as the Oversight Committee thinks fit.
(2) The Oversight Committee must notify the public accountant, accounting corporation, accounting firm or accounting LLP concerned and the person who made the complaint of the Oversight Committee’s decision.[11/2006]
(3) Any public accountant, accounting corporation, accounting firm or accounting LLP who or which is aggrieved by any order of the Oversight Committee, being an order referred to in subsection (1)(c) or section 47(b), may, within 30 days of being notified of the determination of the Oversight Committee, appeal to the Minister whose decision is final.[11/2006]
(4) The Minister may make —(a)
an order affirming the decision of the Oversight Committee;
(b)
an order directing the Oversight Committee to constitute a Disciplinary Committee for a formal inquiry into the matter; or
(c)
such other order as he or she thinks fit.
(5) Where —(a)
the Oversight Committee accepts the recommendation of the Complaints Committee under section 47(c); or
(b)
the Minister makes an order under subsection (4)(b),
the Oversight Committee must appoint a Disciplinary Committee to conduct the formal inquiry.
Constitution of Disciplinary Committee
49.—(1) A Disciplinary Committee consists of —(a)
4 public accountants; and
(b)
one lay person.
(2) A Disciplinary Committee may be appointed in connection with one or more matters or for a fixed period of time, as the Oversight Committee thinks fit.
(3) The chairperson or a member of a Complaints Committee which inquired into any complaint or information must not be a member of a Disciplinary Committee conducting the formal inquiry into the same complaint or information.
(4) The Oversight Committee must appoint a member of a Disciplinary Committee who is a public accountant to be the chairperson of the Disciplinary Committee.
(5) The Oversight Committee may at any time revoke the appointment of any Disciplinary Committee or remove any member of a Disciplinary Committee or fill any vacancy in a Disciplinary Committee.
(6) No act done by or under the authority of a Disciplinary Committee is invalid in consequence of any defect that is subsequently discovered in the appointment or qualification of the members or any of them.
(7) A member of a Disciplinary Committee, even though he or she has ceased to be a member of the Complaints and Disciplinary Panel on the expiry of his or her term of office, continues to be a member of the Disciplinary Committee until such time as the Disciplinary Committee has completed its work.
Notice of formal inquiry
50.—(1) Before a Disciplinary Committee commences a formal inquiry into any complaint or information referred to it, the Registrar must serve on the public accountant, accounting corporation, accounting firm or accounting LLP concerned a written notice of the formal inquiry.[11/2006]
(2) A formal inquiry must not be fixed on a date earlier than 14 days after the date of the notice of formal inquiry except with the agreement of the public accountant, accounting corporation, accounting firm or accounting LLP concerned.[11/2006]
(3) On application to the Disciplinary Committee, the public accountant, accounting corporation, accounting firm or accounting LLP concerned may request postponement of the formal inquiry, and the Disciplinary Committee may grant the application and postpone the formal inquiry to such date as it may determine, or refuse the application.[11/2006]
Procedure of Disciplinary Committee
51.—(1) A Disciplinary Committee is to meet at such times and places as its chairperson may appoint.
(2) All the members of a Disciplinary Committee must 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 of the Disciplinary Committee must vote on any question arising at the meeting and such question is to be determined by a majority of votes and, in the case of an equality of votes, the chairperson has a casting vote.
(4) A Disciplinary Committee is not bound to act in any formal manner and is not bound by the provisions of the Evidence Act 1893 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 adviser 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.[Act 24 of 2025 wef 06/05/2026]
(6) At the formal inquiry —(a)
a public accountant against whom the complaint has been made or in respect of whom the information has been referred to the Disciplinary Committee may appear in person or be represented by counsel; and[Act 24 of 2025 wef 06/05/2026]
(b)
the accounting corporation, accounting firm or accounting LLP against which the complaint has been made or in respect of which the information has been referred to the Disciplinary Committee may be represented by any of its corporate practitioners or partners or be represented by counsel.[11/2006]
[Act 24 of 2025 wef 06/05/2026]
(7) If the public accountant, accounting corporation, accounting firm or accounting LLP concerned does not appear, the Disciplinary Committee may proceed with the formal inquiry after satisfying itself that the notice mentioned in section 50 was duly served on him, her or it.[11/2006]
(8) A Disciplinary Committee may, for the purposes of its formal inquiry, administer an oath or affirmation to any person giving evidence before it, and any party to the proceedings may take out subpoenas to testify or to produce documents.[42/2005]
(9) The subpoenas mentioned in subsection (8) must be served and may be enforced as if they were orders to attend court or orders to produce documents issued in connection with a civil action in the General Division of the High Court.[42/2005; 40/2019]
[Act 25 of 2021 wef 01/04/2022]
(10) Any person giving evidence before a Disciplinary Committee is legally bound to tell the truth.
(11) Persons giving evidence in a formal inquiry have the same privileges and immunities in relation to an inquiry as if it was a proceeding in a court of law.
(12) The hearing of a formal inquiry is not open to the public.
(13) A Disciplinary Committee must carry out its work expeditiously and may apply to the Oversight Committee for an extension of time and for directions to be given to the Disciplinary Committee if the Disciplinary Committee fails to make its finding and order within 6 months from the date of its appointment.
(14) When an application for an extension of time has been made under subsection (13), the Oversight Committee may grant an extension of time for such period as it thinks fit.
(15) The Oversight Committee may, where it thinks fit, require a Disciplinary Committee to consider further evidence and meet for that purpose except that the public accountant, accounting corporation, accounting firm or accounting LLP concerned must be given at least 14 days’ notice of the further meeting of the Disciplinary Committee.[11/2006]
(15A) Where, in the course of its inquiry of any matter in respect of a public accountant, an accounting corporation, an accounting firm or an accounting LLP (X) a Disciplinary Committee receives new information or evidence relating to the conduct of X which may give rise to further proceedings under this Part, the Disciplinary Committee —(a)
may make a report of the new information or evidence to the Oversight Committee; and
(b)
must, if directed by the Oversight Committee, begin a formal inquiry in respect of the new information or evidence.[Act 24 of 2025 wef 06/05/2026]
(15B) The Disciplinary Committee —(a)
must give notice to X of the formal inquiry mentioned in subsection (15A)(b) in respect of the new information or evidence; and
(b)
must fix the formal inquiry on a date at least 14 days after the notice mentioned in paragraph (a) is given.[Act 24 of 2025 wef 06/05/2026]
(16) The chairperson of the Disciplinary Committee must record its proceedings in writing and in sufficient detail to enable the Oversight Committee to follow the course of the proceedings.
(17) In sections 172, 173, 174, 175, 177, 179, 182 and 228 of the Penal Code 1871, “public servant” is deemed to include a member of a Disciplinary Committee holding a formal inquiry, and in sections 193 and 228 of the Penal Code 1871, “judicial proceeding” is deemed to include such a formal inquiry.
(18) In this section and section 51B(1)(b), “advocate and solicitor” means an advocate and solicitor of the Supreme Court, and includes a legal officer of the Authority, whether or not he or she holds a practising certificate under the Legal Profession Act 1966.[Act 24 of 2025 wef 06/05/2026]
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
