FAQs


Surveillance and Enforcement

Disciplinary

Q1 Must a Member Respondent attend a disciplinary hearing upon receipt of a notice from the Disciplinary Committee?
A1 Yes, Member Respondent must attend the hearing as scheduled. Pursuant to Rule 13 of the Rules, if Member Respondent does not attend without any lawful excuse and if the Disciplinary Committee is satisfied that due notice of the hearing has been duly given to the Member Respondent, the Disciplinary Committee may proceed to hear the matter in the absence of the Member Respondent and mete out the appropriate punishment against the Member Respondent.
Q2 Is the Member Respondent entitled to a representation at the disciplinary hearing?
A2 Rule 12(d) of the Rules provides that a Member Respondent is entitled to be represented by an advocate and solicitors or by a member of MIA. Rule 14 of the Rules however provides that the Member Respondent must inform the Disciplinary Committee in writing at least 7 days before the disciplinary hearing of the intended representation.
Q3 What if the Member Respondent does not agree with the decision of the Disciplinary Committee?
A3 In accordance to section 21 of the Act, a Member Respondent who is aggrieved by the decision of the Disciplinary Committee may within 21 days after receipt of the decision, file an appeal to the Disciplinary Appeal Board of the MIA.

Please click HERE for the appeal process.

Q4 Does the decision made by the Disciplinary Committee takes effect immediately?
A4 No, the decision of the Disciplinary Committee will only commence upon the expiry of 21 days from the date the said decision is communicated in writing to the Member Respondent.
Q5 Who must adduce evidence to the complaint at a hearing and how is this done?
A5 The Complainant is usually required to adduce oral evidence at a hearing to support his complaint. At the hearing, representatives from the Investigation Committee and the Member Respondent will ask relevant questions to the Complainant as part of the process to establish the merits of the complaint.
Q6 Will the decision of the Disciplinary Committee be published after it has taken effect?
A6 If the Member Respondent does not file an appeal to the Disciplinary Appeal Board and once the decision of the Disciplinary Committee has taken effect, according to Rule 30 of the Rules, the decision shall be published in the Government Gazette, the Institute’s magazine ‘Accountants Today’ and two (2) daily newspapers. The relevant government licensing authorities, association of accountants to which the Member Respondent is associated will also be informed of the decision. The same is also uploaded to the Institute’s website.