s 35H Appeals to Authority
35H.—(1) Any person aggrieved by any decision of a designated entity —(a) refusing to register the person as a chartered accountant under section 35D; (b) refusing to renew the person’s registration as a chartered accountant under section 35D; (c) revoking the person’s registration as a chartered accountant under section 35F(3); or (d) suspending the person’s registration as a chartered accountant under section 35F(4), may, within 30 days after receipt of the decision, appeal to the Authority. (2) Any person who makes an appeal to the Authority under subsection (1) must, within the period specified in that subsection —(a) state as concisely as possible the circumstances under which the appeal arises and the issues and grounds for the appeal; and (b) submit to the Authority all relevant facts, evidence and arguments in respect of the appeal. (3) Where an appeal has been made to the Authority under subsection (1), the Authority may require —(a) any party to the appeal; or (b) any person who is not a party to the appeal but appears to the Authority to have information that is relevant to the matters in that subsection, to provide the Authority with all such information as the Authority may require for the purpose of considering and determining the appeal, and any person required to provide the information must provide it in the manner and within the period specified by the Authority. (4) The Authority may reject any appeal under subsection (1) if the appellant fails to comply with subsection (2) or (3). (5) Unless otherwise directed by the Authority, an appeal under subsection (1) from a decision of a designated entity does not affect the operation of the decision or prevent the taking of any action to implement the decision. (6) The Authority may determine an appeal under subsection (1) from a decision of a designated entity by —(a) confirming the decision; (b) directing the designated entity to register the appellant as a chartered accountant; (c) directing the designated entity to renew the registration of the appellant as a chartered accountant; (d) quashing any revocation or suspension of the registration of the appellant as a chartered accountant; (e) substituting any suspension of the registration of the appellant as a chartered accountant with revocation; (f) substituting any revocation of the registration of the appellant as a chartered accountant with suspension for a period not exceeding 10 months; (g) extending any suspension of the registration of the appellant as a chartered accountant for a period not exceeding 10 months in the aggregate, or reducing the period of the suspension; or (h) directing the designated entity to reconsider its decision, and the decision of the Authority is final. [Act 36 of 2022 wef 01/04/2023]