By the MIA Surveillance and Enforcement Team
The proceeding before the Disciplinary Committee (‘the DC’) of the Malaysian Institute of Accountants (‘the Institute’) is governed by the Accountants Act 1967 (‘the Act’) and the Malaysian Institute of Accountants (Disciplinary) Rules 2002 (‘the Rules’). The conduct of the proceeding is embedded in the Rules which gives the DC power to regulate its own procedures subject to the Act and Rules therein. The proceeding before the DC is also based on the principles of Natural Justice. A full hearing is commenced when Respondents do not admit to the charge proffered against them. Below is the summary of the hearing process.
- The Investigation Committee (‘IC’) upon investigation and findings on merits, refers the Report of the IC and the Charge (IC Report) to the DC.
- The DC then issues to the Respondent a Notice of Hearing enclosing the IC Report and informing the date, time place of the Hearing.
- Respondent must inform the DC if he wants to be represented by an Advocate & Solicitor or a member of the Institute by submitting the relevant form given.
- The IC to present its case first. The IC will be allowed to bring in witnesses including the Complainant to support the Charge against the Respondent. Relevant documentary evidence can also be tendered for the DC’s consideration.
- After the IC’s witnesses have given evidence, the Respondent will be given an opportunity to cross examine each of the IC’s witnesses based on the evidence tendered before the DC.
- The IC will then be given further opportunity to re-examine the witness if it wishes to.
- Thereafter, the Respondent will also be given the same opportunity to bring his witnesses to be examined and cross-examined by the IC. The IC is also allowed to cross examine the Respondent.
- The DC can ask questions for purposes of clarifications from both the IC and the Respondent.
- The IC and the Respondent to give final submission if so required, before the DC makes a decision.
- After hearing the final submission, the DC will proceed to deliberate on the evidence tendered by and submission of both parties and make a decision.
- If the DC finds the Respondent guilty, the DC will request points of mitigation from the Respondent before imposing the appropriate punishment(s). The DC will explain on the Respondent’s right to appeal if the Respondent is unsatisfied with the DC’s decision.
- The Respondent may appeal to the Disciplinary Appeal Board against the decision of the DC within 21 days after the receipt of the DC’s decision letter.
- If the Respondent does not wish to appeal, the decision will take effect after the expiry of the 21 days.
- Once the decision takes effect, the DC shall pursuant to the Rules proceed to publish the decision in the newspapers, government gazette, official publication of the Institute and inform the relevant government licensing authorities and the associations the Respondent is associated with.