Within the authority given to it by virtue of the Act and the Rules, the Disciplinary Committee shall:

  • consider all cases referred by the Investigation Committee and cases coming directly to the Disciplinary Committee;
  • exercise disciplinary powers as it thinks fit;
  • impose disciplinary punishment or dismiss a case referred to it after due inquiry has been made; and
  • regulate its own procedures as it deems fit and necessary or desirable for the performance of its duties.

When conducting a disciplinary hearing, the Disciplinary Committee is generally guided by the principles of natural justice, and specifically, the provisions of the Act and the Rules. The member respondent in each case is given an opportunity to be heard and to answer the Charge made against him during the disciplinary hearing before the Disciplinary Committee makes a decision.

Pursuant to Rule 30 of the Rules, every decision of the Disciplinary Committee is published in the government gazette, 2 official daily newspapers, Accountants Today and the same is also informed to the relevant government licensing authorities and association to which the said member respondent is associated with and is also uploaded to the MIA's website.