- Laws of Fiji

[FIA 32] Powers of disciplinary committee32

(1) A member may be found guilty by a disciplinary committee of—

(a)impropriety;
(b)unsatisfactory professional conduct;
(c)professional misconduct;
(d)gross carelessness;
(e)gross negligence;
(f)gross incapability in the performance of his or her professional duties; or
(g)any act or omission that is discreditable to an accountant.

(2) A disciplinary committee may, if it deems fit, and after due inquiry has been made, exercise in respect of such member any of the following disciplinary powers—

(a)subject to subsection (4), remove the name of a member from the Register;
(b)subject to subsection (4), by writing under the hand of its chairperson, suspend a member for any period not exceeding 5 years;
(c)by writing under the hand of its chairperson, impose on a member a penalty fine not exceeding $5,000;
(d)by writing under the hand of its chairperson, reprimand a member; and
(e)by writing under the hand of its chairperson, order a member to pay to the Institute such sum as it deems ﬁ t in respect of costs and expenses of and incidental to, any inquiry held by the disciplinary committee and any investigation held by the Assessment Committee.

(3) A disciplinary committee may refer a matter to the appropriate enforcement agency once the disciplinary committee has carried out due inquiry and has exercised any of its powers under subsection (2).

(4) No such penalty may be imposed in subsection (2)(c) in any case where a disciplinary committee is inquiring into any act or omission which constitutes an offence under any written law for which such member has been convicted by any court and which is punishable by imprisonment or ﬁne.

(5) The name of a member must not be removed from the Register under subsection (2)(a) and no member may be suspended from membership under subsection (2)(b) by reason of any offence committed before the date of his or her registration if, at that date, the Council was aware of his or her conviction in respect of that offence.

(6) For the purposes of this section, “professional misconduct” or “unsatisfactory professional conduct” includes—

(a)any conduct in contravention of this Act or any subsidiary legislation made under this Act;
(b)substantial or consistent failure to reach or maintain a reasonable standard of competence and diligence;
(c)performing work for which the member is not professionally qualified;
(d)charging costs or fees for work not carried out under a letter of engagement or for incomplete work;
(e)conduct in becoming, either in Fiji or elsewhere, a bankrupt who has not obtained his or her order of discharge or whose order of discharge is suspended for a term not yet expired or is subject to conditions yet to be fulfilled;
(f)assigning the whole of his or her estate for the benefit of his or her creditors or, under the order of any court, placing substantially the whole of his or her estate in the hands of an assignee or trustee for the benefit of his or her creditors, or making an arrangement for payment of a composition to his or her creditors;
(g)conduct in respect of which there is conviction for—
- (i)a criminal offence, excluding traffic offences; or
- (ii)a tax offence; or
- (iii)an offence involving dishonesty; and
(h)disqualification from managing or being involved in the management of a company or other entity.

(7) Every monetary penalty imposed and all costs and expenses payable under this section are recoverable as a debt due to the Institute.

(8) Any member suspended is deemed not to be a member however immediately upon the expiry of his or her period of suspension, his or her rights and privileges as a member must be restored.

(9) No decision of a disciplinary committee takes effect while a member to whom the decision relates remains entitled to appeal against such decision in accordance with section 34 or while any such appeal by him or her awaits determination by an Appeal Committee.

(10) A disciplinary committee may appoint a legal adviser who may be present at any inquiry into any matter to advise the disciplinary committee on all matters of law.