Report made by Investigation Committee |
11. | If the Disciplinary Committee is of the opinion that the report made by the Investigation Committee is not clear in any particular respect or that further investigation is required, the matter may be referred back to the Investigation Committee to carry out further investigation and to make further report. |
Notice to member |
12. | Upon receiving the report made by the Investigation Committee, the Disciplinary Committee shall cause to be posted or delivered to the member against whom the complaint was made— |
| (a) | a copy of the report made by the Investigation Committee and other documents deemed relevant by the Disciplinary Committee; |
| (b) | a notice of the disciplinary hearing informing the member of the date, time and place where the disciplinary hearing against him shall be conducted; |
| (c) | a notice informing the member that he will be given an opportunity to be heard and to examine or cross examine witnesses; and |
| (d) | a notice to the member that he may, subject to rule 14, be permitted to be represented by an advocate and solicitor or by a member of the Institute. |
Absence of parties before Disciplinary Committee |
13. | If the member against whom the complaint was made fails to appear before the Disciplinary Committee on the date, time and place appointed for the disciplinary hearing without any lawful excuse and the Disciplinary Committee is satisfied that notice of the disciplinary hearing has been given in accordance with paragraph 12(b), the Disciplinary Committee may proceed to hear the complaint in his absence. |
Right to representation |
14. | (1) | The member against whom the complaint was made shall inform the Disciplinary Committee in writing at least seven days before the disciplinary hearing on whether or not he intends to be represented by an advocate and solicitor at such hearing. |
| (2) | If the member fails to inform the Disciplinary Committee in accordance with subrule (1) and is represented by an advocate and solicitor at the disciplinary hearing, the Disciplinary Committee shall exercise its discretion as to whether or not to adjourn the hearing to enable the Disciplinary Committee to engage an advocate and solicitor pursuant to rule 15. |
| (3) | The Investigation Committee has the right to appoint a representative or an advocate and solicitor to appear on its behalf at the disciplinary hearing. |
Appointment of advocate and solicitor |
15. | The Disciplinary Committee may appoint an advocate and solicitor who may be present at any disciplinary hearing to advise the Disciplinary Committee. |
Oral evidence |
16. | Evidence before the Disciplinary Committee shall be given orally or, if the Disciplinary Committee considers it necessary for the better consideration of the matter, by sworn affidavits. |
Procedures of Disciplinary Committee |
17. | Subject to the provisions of the Act and the Rules of the Institute, the Disciplinary Committee shall regulate its own procedures as it deems fit and necessary or desirable for the performance of its duties. |
Powers of Disciplinary Committee |
18. | (1) | Upon reference of a complaint to the Disciplinary Committee pursuant to subrule 9(1) and after due inquiry has been made in accordance with the provisions of these Rules, it is found that any member of the Institute is guilty of unprofessional conduct, the Disciplinary Committee shall impose any one or any combination of the disciplinary punishments specified in subrule (3). |
| (2) | Where a fact is brought directly to the knowledge of the Disciplinary Committee and after due inquiry has been made in accordance with the provisions of these Rules, the Disciplinary Committee is satisfied that any member of the Institute has— |
| | (a) | |
| | | (i) | unprofessional conduct; or |
| | | (ii) | an offence involving fraud or dishonesty; |
| | (b) | become a bankrupt; or |
| | (c) | within three years preceding the date on which the Disciplinary Committee seeks to exercise its disciplinary powers under this rule, individually or as a partner, assigned substantially the whole of his estate for the benefit of his creditors or has under any deed or instrument placed substantially the whole of his estate in the hands of an assignee or trustee for the benefit of his creditors or made any arrangements for payment of a composition to his creditors, |
| | the Disciplinary Committee shall impose any one or any combination of the disciplinary punishments specified in subrule (3). |
| (3) | For the purpose of subrules (1) and (2), the Disciplinary Committee shall have the power to impose any one or any combination of the following disciplinary punishments: |
| | (a) | subject to the provisions of subrule (4), order the name of the member to be removed from the register and he shall cease to be a member of the Institute; |
| | (b) | subject to the provisions of subrule (4), suspend the member for a period not exceeding three years; |
| | (c) | order the practising certificate of the member to be cancelled; |
| | (d) | impose upon the member a fine not exceeding five thousand ringgit; |
| | (e) | order the member to be admonished, censured or reprimanded; |
| | (f) | order the member to pay the Institute such sum it deems fit and reasonable in respect of costs and expenses of and incidental to any disciplinary hearing before the Disciplinary Committee and any investigation conducted by the Investigation Committee; or |
| | (g) | order the member to attend a course of instruction approved by the Disciplinary Committee for a period of time to be determined by the Disciplinary Committee. |
| (4) | The provisions of paragraph (3)(a) and (3)(b) shall not apply to the member if an offence has been committed before the date of his registration as a member of the Institute and that the Council is aware of his conviction in respect of that offence before the date of the registration. |
| (5) | No punishment under paragraph (3)(d) shall be imposed if the member has been convicted under any written law by any Court for an offence punishable by imprisonment or fine. |
| (6) | The Disciplinary Committee shall, if requested in writing by the member, review the costs and expenses imposed under paragraph (3)(f) within twenty- one days from the date of such request and the review shall be final. |
| (7) | Any decision made by the Disciplinary Committee under this rule shall be in writing. |
Commencement of decision |
19. | (1) | Any decision of the Disciplinary Committee shall commence upon the expiry of twenty-one days from the date the decision is communicated to the member. |
| (2) | If an appeal has been made by any member aggrieved against the decision of the Disciplinary Committee in accordance with the provisions of section 21 of the Act and Part IV of these Rules, the appeal shall operate as a stay of the decision of the Disciplinary Committee unless the Disciplinary Appeal Board orders otherwise. |
Suspension period |
20. | (1) | A member of the Institute who is suspended under paragraph 18(3)(b) shall cease to be a member of the Institute and upon expiry of his period of suspension, his rights and privileges as a member of the Institute shall immediately be restored. |
| (2) | The member shall cease to enjoy any benefits conferred by the Institute to its member during the suspension period. |
Payment of fees during period of suspension |
21. | A member, whose membership has been suspended or his practising certificate cancelled, shall continue to pay all fees that are due and payable during the period of suspension or cancellation and be subjected to all the provisions of the Act, rules, by-laws of the Institute and other statutory obligations that are applicable during the period. |
Surrender of certificate |
22. | A member whose name has been removed from the register under rule 6 or 7 of the Malaysian Institute of Accountants (Membership and Council) Rules 2001 [P.U. (A) 343/01] or whose membership has been suspended or practising certificate has been cancelled under these Rules, shall surrender to the Registrar his certificate of membership or practising certificate, as the case may be, within fourteen days from the date of the notification of such removal, suspension or cancellation. |
Readmission |
23. | (1) | Any person whose name has been removed from the registrar under rule 18 may apply to the Council after the expiration of not less than five years of the removal of his name from the register for readmission as a member. |
| (2) | Upon receiving an application for readmission under subrule (1), the Council shall exercise its discretion in considering the application and the decision of the Council shall be final. |
Court order |
24. | The Council may apply to the Court for an order to be imposed on any member who fails to surrender the certificate of membership or the practising certificate in accordance with rule 22. |
Debt to Institute |
25. | Every monetary penalty imposed and all costs and expenses payable under these Rules shall be recoverable as a debt due to the Institute. |