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Malaysian Institute of Accountants (Disciplinary) Rules 2002 - Malaysian Institute of Accountants
Malaysian Institute of Accountants (Disciplinary) Rules 2002 - Malaysian Institute of Accountants
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Institute Of actions against the members who are found to have committed
Rules 2002
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Malaysian
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Institute Of Part I - Preliminary
Accountants
Citation and commencement
(Qualifying
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1. (1) These rules may be cited as the Malaysian Institute of
Examination)
Communications Accountants (Disciplinary) Rules 2002.
2002
(2) These Rules come into operation on 1 June 2002.
Interpretation
2. For the purpose of these Rules –
“unprofessional conduct” means conduct which is discreditable to
the accountancy profession and includes gross carelessness, neglect
and incapacity in the performance of professional duties, impropriety
in professional conduct and conduct unbecoming of an accountant;
“person” includes any body of persons, corporate or unincorporated.
Complaints
3. (1) Every complaint against any member shall be addressed in the
first instance to the Registrar.
(2) The Registrar shall then refer such complaint to the Investigation
Committee once it satisfies the requirements of rule 4.
(3) Where facts are brought to the knowledge of the Council which
indicate that any member has done anything which renders an
investigation necessary, the Council may instruct the Chairman of the
Council or any other member nominated in writing by the Council for
this purpose to make a formal complaint to the Registrar who shall
refer such complaint to the Investigation Committee.
(4) The member nominated in writing by the Council under subrule
(3) shall not be a member of the Investigation Committee,
Disciplinary Committee or the Disciplinary Appeal Board.
Complaint in writing
4. (1) Every complaint, other than a complaint made by a Court, made
pursuant to subrule 3(1) shall be in writing and shall contain—
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(a) the full name, identity card number, passport number or
registration
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Investigation
5. The Investigation Committee shall investigate any complaint
referred to it under subrules 3(2) and 3(3) and determine whether or
not the matter is to be referred to the Disciplinary Committee.
Notice to member
6. (1) Before any complaint is to be investigated, the Registrar shall
cause to be posted or delivered to the member against whom the
complaint is made—
(a) copies of the written complaint, if any, and all statutory
declarations of the facts made in support of the complaint; and
(b) a notice—
(i) setting out any other particulars that may be necessary to disclose
the reason for the investigation;
(ii) inviting the member concerned to give a written explanation
within a period of fourteen days from the date the notice is served
on him to answer the complaint alleged against him; and
(iii) stating whether or not the member concerned wants to be heard
by the Investigation Committee.
(2) he investigation shall only commence after the time specified in
the notice has elapsed and the Investigation Committee shall give
the member against whom the complaint was made reasonable
opportunity to be heard if he so desires and shall give due
consideration to any explanation he may make.
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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.
Right to representation
14. (1) The member against whom the complaint was made shall
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inform the Disciplinary Committee in writing at least seven days
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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.
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.
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(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.
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(5) No punishment under paragraph (3)(d) shall be imposed if the
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(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.
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
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(Membership and Council) Rules 2001 [P.U. (A) 343/01] or whose
membership
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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
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the order and is recoverable as a debt to the Institute in accordance
with rule 25.
to rule 28 that—
(a) confirms or varies the decision of the Disciplinary Committee, the
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Council shall, as the case may be, cause the order to be published as
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soon as practicable and inform the relevant parties; or
(b) reverses the decision of the Disciplinary Committee, no
publication or dissemination of information in respect of such order
is necessary unless requested for in writing by the member who
appealed against the decision of the Disciplinary Committee upon
which the Council shall, as soon as practicable, cause such order to
be published and inform the relevant parties.
(2) The publication or dissemination of information under subrule (1)
shall be in accordance with the provisions of rule 30.
General
Revocation
32. The Malaysian Institute of Accountants (Disciplinary) Rules 2002
[ P.U.(A) 16/2002] are revoked.
Guidelines on Accreditation of
Accounting Courses
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‘The Malaysian Institute of Accountants is committed to the observance and practice of the highest ethical
standards of the accountancy profession. All PC holders are reminded that under the MIA By-Laws (On
Professional Ethics, Conduct And Practice), no person shall practice or hold out anything on audit/tax services
without a license approved by the Ministry of Finance. Every PC holder is therefore expected to comply fully with
Section B200.1 to B200.6 of the MIA By-Laws (On Professional Ethics, Conduct And Practice) failing which, you
may be held liable for unprofessional conduct and disciplinary action may be taken against you.’
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