29 tal-1987

or 1987

L.N. 29

ACCO UNT ANn' i'ROFF...·;."i10N ACT . 1979

(ACT XXVIII o}' 1979)

AccOtJlltancy Profession Regulation~, 1987

IN EXERC ISE of the powers conferred by section 8 of the Ac-

coun tancy Profession Act, 1979, the Deputy !'rime MiniS1er ~nd Minis-

ter of Finance and Cus!Oms, has after consulting the Accountancy

Board made the following regula tions

I. These regu lations may be ciled a the Accountancy Profession

Regulations, 1987 and shall come into force on the 15th April , 1987.

(Reg, 8)

Regoli la ' Procedura

I, Dawn ir·regoli jistghujissejhu r-Regoli ta' Proeedura ta'I-1987

dwar il- Professjoni ta' I-Accountancy.

2. F'dawn iT-regoli -

~akkuta" Ifisser akkuza specifikata favviz ta' inkjesta;

"A II~ lfisser I-Atl la' 1-1979 dwar il- Professjoni ta' I-Account-

ancy;

~avvi:i: ta' inkjesta" ghandha tifsir kif moghti iilha bir-regola

5(1) ta' dawn iT-regoli;

"Bord" tfisser il-BoTd ta' I-Accountancy imwaqqaf bl-At! ta'

1-1979 dwar il-Professjoni ta' I·Accountancy;

"detentur ta' warrant" ghandha I-istess tifsira kif moghtija

lilha fir- Regoli ta' 1-1987 dwar ii-Professjoni ta' I-Accountancy, u

kull riferenza ghal detentur ta' warrant, dwar kull kwerela jew

rapport jew. dwar lull procedura, hija riferenza ghal delenlur ta'

warram li kontra tieghu tkun mibghuta liII-Bord il-kwerela jew

iT-rapport ;

" President" tfisscr il-President tal-Bord ta' I-Accounlmlcy u

tinkludi, fil-kai ta' I-assenza tal- Preside nt minn laqgha tal-Bord,

il-membru Ii jagixxi hhala president ghal dik il-Iaqgha;

'"Segretarju" tfisser is-Segretarju tal-Bord ta' I-Accountancy

nominal skond id-dispoZiujonijiet tas-subartikolu (5) ta' !-artikolu

6 ta' I-All;

"warram xieT3q" lfisscr il-warram la' Certified Public

Accountam jew il-warram ta' Cenified Public Accoumam and

Auditor, skond kif ikun il-kai.

3. Warram jista' jigi biss sospit jew revokat skond is-subartilmlu

(l)(a) jew (2)(b) la' I-artikolu 14 ta' I-Att b'konsegwenza la' inkjesla

mitmuma skond id-dispofiujonijiel ta' dawn iT-regoli, dwar I-akkuia

jcw l-akkuii formu lati r avvit ta' inkjesta no\itikal skond irl-rlispotiz-

zjollijict ta' dawn ir-rcgoli lill·pcrsuna li kontra taghha I-akkuia {lun

sarel jew l-akkuti jkunu saru.

4. (1)

Mcta -

(a)

kwcrcla bil-miktub dwar il-kondotta ta" dctcntur ta'

warral'll tkun intbaghtct lill-Bord mill-Ministru jcw minn xi

membru tal-Bord jcw min n xi korp jcw persuna, jcw rapport bil-

miktub dwar il-kondotta ta' detentur ta' warratrl tkun intbaghtet

lill -Bord minn persuna 1i jkoUha kariga pubblika jew

(b) kwerela hi! -miklub ilIi detentur ta' wurrum ma jkunx

lajjcb ti jkompli jcteltita I-professjoni lieghu minhabba mard

mental; jew fiiiku tit; mibghuta lill-Bord mill-Ministru jew minn

xi mcmbru tal-Bord jcw minn xi korp jew pcrsuna, jew rapport

bil-miktub dwar l-inkapaCitil ta ' detentur ta' warrant li jkompli

jcicrcita I-professjoni ticghu minhabba r-ragunijict fuq imscmmija

jintbaghat liIl-Bord minn pcrsuna Ji jkollha kariga pubblika,

is,Segrctarju ghandu jissottometti I-kwerela jew ir-rapport lill-

President,

(2) Safejn kwerela tirrcfcri ghal kondotta jew inbpai:itil min-

habba mard rna ghandhiex titmexxa aklar 'il quddicm kcrnm-il darba

u S<l kemm ma tigix konfennata pcrmezz ta' dikjarazzjoni bil-gurament;

u kull dikjarazzjoni bhal dik -

(a)

ghandha turi l-indiri zz u d-dcskrizzjoni tad-dikjarant, u

(b) jekk xi fatt dikjarat rna jkunx jaf bih pcrsonalment id -

dikjarant. ghandha turi l-origini tat-taghrif tad-dikjarant u

r-ragunijiet ghat-twemmin tieghu dwar il-veritil tal-fatt.

(3) Sla hsara ghad-dispoi:izzjonijiet tal-paragrafu li jahbat

I-ahhar qabcl dan, il- Presidc nt ghandu jordna lis-Scgrctarju biex jin-

notifika lid-detentur tal -,mr7a/ll Ii tkun giet rirevuta I-kwerela jew ir-

rapport, U jghid is-sustanza tal-kwcrcla jew rapport u jibghat lid-

detcntur tal-warram kopja ta' kull dikjarazzjoni guramentata moghtija

skond l-ahhar paragrafu li jahbat l-a hharqabcl dan, ujitlob lid-dctcntur

tal-warram bicx jissottomctli lill-Bord, ghcluq dik id-data 1i 1-Prcsidcn t

jistabbilixxi , kull spjegazzjoni li d-dclentur tal-warra/ll ikun jista' jaghti;

u kull spjcgazzjoni bhal dik ghandha tkun bil-miktub u ghandha tasal

ghand is-Scgrctarju ghe luq it-fmien stabbilit mill-President

(Ma, safejn kwcrela jew rapport jirrcferi ghal kondotla, jekk

ma jkunx jidher lill-President li jkun diskutibbli jekk dik jl-kondotta

tiklwstitwixxix wahda mill-aujonijict jew omissjonijict imsemmijin

fil-paragrafu (a) taHubartikolu ( 1) ta' I-artikolu 14 ta' l-Att, huwa

ghandu jordna lis-Segretarju biex jirreferi dik il-kwercla jew rapport

lill-Bord jew biex jiddeciedi illi I-kwe rela jew rapport ma ghandhomx

jitmcxxcw ak!ar 'il quddicm jew biex jordna lis-Segretarju li jinnolifika

lid-detcntur tal -warrant skond id·dispoiizzjonijict ta' d"n il-paragrafu.

(4) Bla hsara tad-dispoiiujonijict li jahbtu qabcl ta' din ir-

regola, il- Prcsidcnt ghandu jordna li,·Scgrctarju bicx jibgha t ghal

inkjest3 kwcrela jew rappon lill-Bard flimkicn ma' kull spjeg1Uzjoni

moghtija wara mid-dctentur tal-w/lrro,,1 U kull dikjarazzjoni guramen-

lata moghtija skond il-paragrafu (2) ta' din ir-rcgo[a.

(5) F'din ir -rcgola I-fraii "pcnmna li jkollha kariga pubblika"

tfisser ufficjaJ la' D ipartimcm tal-Gvern jcw awtontol pubblika 11 tagix~ i

bhala hetk. jew kul! pcrsuna Ji jkollha kariga gudizzjarja jew kul!

ufficjalli jkun ma' qoni.

5. ( I) Kemm jista' jkun mala;r wara li kwcrelajew rapport ikun Avv;t

ill1baghat lill-Bord sko nd id-dispoiizzjonijict la' qaboel u kemm-il darba IO' in ki<""

I-Bord ma jkunx sodisfatt ghal kollo)( bl-ispjegazzjoni miktuba tad-

detentur tal-worran/, is-Segretarju ghandu jinnotifika lid-dctentur tal-

warrant (fdawn ir-regol; mscjjal'l "avyi! ta' inkjesta") li ghandu ~

(a) jispeCifika, fiI-forma ta' akk u:la jew akkuti, il -hwejjeg li

dwarhom I-inkjesta tkun ser tinZamm, u

(b) jghid id-data, il-hin u I-post li fihom I-inkjesta tkun ser

tiniamm,

(2) L-inkjesta ma ghandhie~ tiSi ffissata ghal xi data qabel

tmint ijiem wara d-data meta jinghata l-avvit ta' inkjesta lid-detentur

tal-warrallt.

(3) is-Segretarju ghandu jara li dak I-avviz jig; notifi kat jew

personalment lid-detentur tal-warralll, jew billi jigi notifikat b'dak

l-avvii fiJ -post tar-residenza tieghu.

(4) Avvii ta' inkj esta ghandu jkun m-forma murija m-

Form ula A li hemm ft-Appendici li jinsab ma' dawn ir-regoli, b'dak

iHibd,1 kif 'ic-cirkostanzi jistghu jehtiegu.

(5) Ghandha lintbaghat ma' kull avviz la' inkjesta kopja ra'

dawn ir-regoli,

(6) Kopja la' i-avvii ta' inkjcsta ghandha tigi notifikata lill-

kwerelant jew lil min ikun baghat ir-rapport.

6. ll-Presidcnt ghandu jistabbiJixxi I-gurnata u I-bin bie~ issir

inkjesta,

7. (1) Mela qabel is-smigh ta' inkjesta jkun jidher lilI- Presidcnt

jew r~i sladju tas-smigh ikun jid her liIl-Bord, illi I- avvii ta' inkjesta

jkun difettuz, il-President jew ;I-Bord, skond il-kri , gbandu jaghti

ordn ijiet ghall-emenda ta' l-avvit kif jidhirlu mehtieg kemm-il darba,

wara lijittichcd kont tal-meriti tal-kat, I-emendi mehtiegajkunujistghu

jsiru minghajr ingustiuja.

(2) Meta fil-fehma tal-President jew tal- Bord ikun spedjenti

minli abba f1-e:i:crtiuju minnu tas-setgha moghtija bl-ahhar paragrafu

ta' qabel dan , illi I-inkjesta ghandha tigi posposta jew differita, il-

President jew il-Soul. skond il -kal, ghandu jaghti dawk I-ordnijiet

ghalhckk li jidhirlu mebtiega,

g. ll-proeeduri quddiem il-Bord ghandhom jiniammu m- _ u r i

pubbliku; iMa I-Bord jista', meta jidhirlu mehti eg jew xieraq, jordna fil_pubbliku

ilIi I-proecduri jiniammu privatamcnt.

In these regulations unless theoontext otherwise requircs -

"Act" means the Accountancy Profession Act, 1979;

"company" means a company registe red in terms orllle Com-

mercial Partnerships Ordinance , 1962;

"warrant holder" means a person who has been issued with

a warrant to praetise the profession of accountant or a warnwt to

aet as auditor.

(I) No person other than a warrant holder may perform the

work or render the services listed in paragraph (2) of this regulation.

(2) (a) Cash or profit projet:tions or feasibility studies

which are prepared either for invest men! promotion or in connection

with an application for finance or for financial or other assistance;

(b)

Share valuations and valuations of businesses

(c) The reporting on accountancy matte rs in prospectuses

issued for public subscription

(d) The certification and issue of periodical or final accounts

other than accounts for internal purposes

(e) The audit of any accounts rcquired under the Commer-

cial Partnerships Ordinance 1962;

Computations and returns forthe purposes of the Income

(f)

Tax A~t 1948, relating to companies other than private and exempt

com pani es in terms of the Commercial Partnerships Ordinance

1962;

(g)

Liquidation of a company.

(3) Any person who acts in contraventio n of the pro".'isions

of this regu lation shall be guilty of an o ffence and shall o n conviction

be liabl e toa fine (mulla) of not more Ihan five hundred Maltese liri.

(I) A Certified Public Accoun!an! and Auditor may not act

as an auditor

if within the preceeding twO years or;lt any time in the

(a)

course of carrying out an audit for a client. he or his partner or

employee has performed or had the power to perform executive

fllnctions or has taken or has had the power to take executive

decisions in respect of the affai rs of the client: Or

(b) he holds a direct or indirect inte rest in the affairs of the

dient whose accounts he is to audit, other than for Ihe remuner-

ation dlle to him for his services.

(2) Any person who acts in con travention to this regulation

shall be guilty of an offence and shall on conviction be liable to a fine

(mu/Ill) of not more than one thousand Maltese liri.

(I) No warrant holder may act as liquidator of a company

if hc has held an appointment wit h or in conncction wit h that company,

at any time during the two years prior to the date on which Ih ecompany

goes into liquidation.

(2) Any perwn who acts in contravention to this regulation

shall be guilly of an offence and shall on conviction be liable to a fine

(mulla) of not more than one thousand Maltese liri.

(1) Th e Accountancy Board may with the approv al of thc

Minister issue guidelines to warrant holders concerning

(a)

Professional Independence of warrant holders;

(b) Tbe confidentiality of information obtained by a warrant

holder or his employees in connection witb work perfonncd or

services rendered in con nection witb the accountancy profession;

(c)

Advertising and publicity by warra nt holder.;;

Obtaining profes~ional work;

(d)

(e) The criteria concerning th e charging of fces; and

(f) Clients' accounts and monies held on behalf of clients

and third parties.

(2) Ouidelines issued in terms of paragrapb (I) of this reg-

ulation sball be published in the Gazette and shail not become ope rative

before the lapse of one week after their publication.

Every person who , and every partnership under section !O of

the Act which, is required to be covered by an indemnity insurance

policy in tenns of section 11 of the Act shall be so covered throughollt

the currency of the insurance policy for a minimum amount of twenty-

five thousand Maltese Liri (inclusive of costs to defend tbe claim) in

respect of each warrant holder practising other than in a partnership

and twenty-five thousand Maltese Lin (inclusive of costs to defend the

claim) in resP«! of each warran t holder fonning a partner.;hip

Provided that a sum not exceeding four percenlum of the

3mOUnl of cover may be deductible by the insu rance company on each

and every clai m covered by a policy.

The Accountancy Board shall in any enquiry for the purposes

of section 14 of the Act follow the procedure sel OUI in the rule s of

pro-:edure set ou t in Schedule I to these regula tions.

SC H EDULE I

( Reg. 8)

Ruin or Procffiure

I. These rules may be cited as the Acco untancy Profession Rul es

of ProcedufC. 1987.

2. In these rules-

"appropri ate warrant"' means the warrant of Cert ified Pu blic

Accountant or the warrant of Certified Public Accountant and

Auditor, as the case may be;

" Board" means tit", Accountancy Board established by the

Accountancy Profession Act, 1979;

"Chairman" means the Chairman of the Accountancy Board

and includes. in Ihe case of absence of the Chainnan from a

meeting o f the Boa rd. the member acti ng as ehainnan for that

meeting;

"charge" means a chargc specified in a notice of inquiry;

"notice of inquiry" has the meaning assign ed to it in rule 5(1)

of these rules;

" Acf' means the Acrountancy Profession Act, 1979;

"warrant holder" has the same meaning as is assigned 10 it

in the Accountan cy Professio n Regula tions, 1982, and rderences

to the warrant holder, in relation to any co mplaint or info rm atiOIl

or to any proceedings, arc rcfcrcllces to the warrant holder against

whom a complaint or illformatioll is sen t to the Board ;

"Secretary" means the Secretary of the Accountancy Board

appointed in accordance with the provisions of subsection (5) of

section 6 of the Act.

3. A warrallt may o nly be suspended or revoked in terms of

subsectio n (I)(a) or (2)(b) of section 14 of the Act in consequence of

an inquiry held in accordance with the provisions of these ru les , into

the charge o r charges formulated in a no tice of inquiry served in accor-

dance wi th th e provisions of these rules on the person against whom

the charge or charges is or are made,

Where -

4. (I)

(a) a complain t in writi ng on the conduct of a warrant holder

has been sen t to th e Board by the Ministcr or by any member of

the Board Or by any bcKly or person, or information in writing as

to the cond uct of a warr~nt holder has been sent to the Board by

a perso n acting in a public capacity, or

(b) a complaint in writing that a warrant holder is unfi t to

continue to practise his profession on grounds of mental or physical

infirmity is sent to the Board by the Minister or by any me mber

of thc Board or by any body or person, or information in writing

as to the unfitness of a warrant holder to continue to practice his

profession 011 the grounds aforesaid is sent to the Board by a

persoll acting in a public capacity ,

the Secretary shall submit the complaint or information to thc Chair-

man.

(2) In so far as a complaint relates to cond uct or unfitncss

on grounds of infirmity it shall not proceed further unless and un til it

has been confirmed by means of a declaration on oath; and every such

decl~ration -

(a)

shall state the address and description of the declarant , and

(b) if any fact declared is not within the personal knowledge

of the declarant , shall state the source of the declarant's informa-

tio n and the grounds for his belief in the truth of the fact.

(3) Subject to the provisions of the last foregoing paragraph,

the Chairman shall direct the Secretary to notify the warrant holder

of the receipt of the com plaint or information sta ting the substance

thereof and sending to the warrant holder a copy of any declaration

on oath furnished under Ihe last foregoing paragraph, and 10 invite

the warrant holder to submit to the Board. within such date as the

Chairmall shall determine. any e~planation which the warrant holder

may have 10 offer; alld cvcry such e~plallation mUSI be in writing and

must reach the Secretary within the time fixed by the Chairman

Provided that in so far as a complaint or information relates

10 conduct. if it does not appear to the Chairman that a question arises

whether the !laid conduct .c onstitutes any of the acts or omissions

referred 10 in paragraph (a ) of subsection (I) of section 14 of the Act,

he sha ll direcllhc Secretary 10 refer such complaint or informat ion to

the Board either 10 decide that the complaint or information need not

proceed further or to direct the Secretary to notify the warrant holder

in accordance with the provisions of this paragraph .

(4) Subject to the foregoing provisions ofthis rule, the Chair-

man shall direct th e Secretary to refer for enquiry a complaint or

information 10 the Board together with any explanation then furnished

by the warrant holder and any declarations on oath furnished under

paragraph (2) of this rule.

(5) In this rule , the c~pression "person acting in a public

capacity" means an officer o f a Government Department or public

authority acting as such , or any person holding judicial office or any

officer attached to a court.

5. ( 1) As soon as may be after 3 complaint or infonnation has

been referred to the Board under lhe foregoing provisions and unl ess

the Board is fully satisfied with the written explanation of the warrant

holder, the Secretary shall serve on the warrant holder notice (in these

rules referred 10 as Ma notice of inquiry~) which shall -

(a)

specify. in the form of a charge or charges, the matters

into which {he inquiry is to be held, and

(b) state the day , lime and place al which lite inquiry is 10

be Ilcld.

(2) The inquiry shall no! be fixed for any date earlier than

eight days after the dale of service of the notice of inquiry on the

warrant holder.

(3) The Secretary shall cause such service to be effected

either personally on (he warrant holder, or by the delivery of such

notice at his place of residence,

(4) A notice of inquiry shall be in the form set out in Form

A contained in the Appendix to these rules. with such variations as

circumstances may require.

There ~hall be sent with any notice of inquiry a copy of

(5)

these rules.

(6) A copy of the nmice of inquiry shall be served on the

complainant or the informer.

6. The Chairman shall appoint the day and time for the holding

of an inquiry.

7. (1) Where before the hearing of an inquiry it appears to the

Chairman. or at any stage of the hearing it appears to the Board. that

a notice of inquiry is defective, the Chairman or the Board. as th e case

may be. shall give directions for the amendment of the notice as may

be necessary unless, having regard to the m(lritsofthecase, the required

amendments can not be made without injustice.

(2) Where in the opinion of the Chairman or of the Board

it is expedient. in consequence of the exercise by him or it of the

powers conferred by the last foregoing paragraph, that the inquiry

should be postponed or adjourned. the Chairman or the Board, as the

case may be, shall give such directions in that behalf as appear necessary.

8. Proceedings before the Board shall be held in public: the

Board may. however. when it considers il necessary or expedient.

order that the proceedings be held in private.

(1) Any member o fthe Board and the Secretary shall abstain

(rom taking part in any inquiry or may be challenged in any of the

circumstances in which a judge would abstain or may be challenged in

accordance with the provisions of section 734 of th e Code of Organi-

sation and Civil Procedure,

(2) Any such challenge shall be made before the readin~

out by the Secretary of the cllarge or charges to the warrant holder,

unless the cause of the challenge arose or came to the knowledge of

the party later.

(3) The Board shall decide the objection previously to the

reading of the said charge or charges, or later in appropriate cases,

and its decision shall be final.

(1) Any party to the pT"O<:eedings before the Board may be

assisted by an Advocate or Legal Procurator. The warrant holder may

also be assisted by another warrant holder.

(2) The Chairman sllall bring the provisions of these rules

to the notice of any party to the proceedings appearing before the

Board without any such assistance.

The proceedings on the illquiry shall oommellcc with the

reading out by the Secretary of the charge o r charges. Thereupon the

Chairman shall put to the warrant holder the question whether he

admits or refutes the charge or charges.

(I) If the warrant holder admits the charge or charges the

Board may , in its discret ioll , dispense with the production of witnesses

and proceed to give its decision on that day or on any other day

appointed for the pufl'OSC.

(2) If the warrant holder refutes the charge or charges the

Board shall proceed with the inquiry.

(3) If tile warrant holder fails to attend wi thout just cause

and the Board is satisfied that a notice of inquiry was served as required

by these rules , the Board may, if it thinks fit. pT"O<:eed with the inquiry

even in his absence

Provided that if the warrant holder is unable to atlend for a

just cause, he may, if he so prefers , request that the inquiry be ptO-

ceeded with and appoint one of the persons mentioRed in paragraph

(I) of rule iO to-represent him in the proceedings.

The proceedings on an inquiry shall be as follows

(a) Witnesses in support of the charge shall be produced

and examined by th e party producing them or in his absence by

the Board and cross-examined by the warrant holder; thereafter

any member of the Board may put questions as he may deem

necessary.

(b) Witnesses in defence shall be heard and in case the

warrant holder wishes to give his evidence, he may do so provided

that his evidence shall be given before that of any witness to be

produced by him. Witnesses shall be examined by the warrant

holde r or br the person by whom he is assisted or represented

and cross-examined by any other party to the proceedings; there-

UPOR any member of the Board may put quest ions as he may deem

necessary.

(c) Whcll the whole of the evidence has been concluded,

the warrant holder may. personally or through the person by whom

he is assisted or represented, address the Boa rd and make his

defence.

(d) The Board shall then give its decision on that day or on

any other day appointed for the purpose.

(e) The Board shall not be debarred al any stage of the

proceedings until the decision is given from re-examining allY wit-

ness or requesting the production of any documents.

[0 all cases where the Board is satisfied that the charge or

charges have or have not been proved, the Board shall decide accord-

ingly and it shall record a finding that the charge or charges have Or

have not been proved and that the warrant holder is or is not guilty

in resJlCet of the maners to which the charge or charges relate.

{I) The decisions of the Board shall be given in public and

in writing; they shall be signed by the Chairman.

(2) The original shall be forwarded by the Secretary, to the

Minister together with the complete record of the inquiry.

(3) The Minister shall upon re{'eipt of the decision from the

Board decide as to whether to confirm or otherwise the finding of the

Board a nd whether the warra nt of the warrant holder is 10 be sus-

pended, revoked, cancelled or otherwise;

Provided that the Minister shall always confirm Ihe decision

of the Board where Ihis finds that the charge is not prove n.

Where under any of the foregoing provisions of these rules

the inquiry stands postponed to a future meeti ng. the validity of the

proceedings at that meeting shall not be called inlO question by reason

only that members of the Board who were present at the fonner meeting

were not present at the later meeting or that members of the Board

who were present at the later meeting weTe not present at the former

meeling.

The Secretary shall serve without delayon the warrant holder

a copy of the decision of the Board.

Notice to any person to appear be fore the Board to give

evide nce and/or produce documents shall be in the form set out in

Form B contained in the Appendix hereto.

Every not ice referred to in these rules shall be signed by the

Chainnan.

It shall be within the authority of the Board during the pro-

ceedings -

(a)

to maintain good order. and

(b)

regulate the discussion .

The membc~ uf the Board and th e Secretary shall not divulge

Con&d<ntial

di"",,..,,...

anythi ng discussed by the Board in the cou rse of an inquiry .

(I) The provisions of th e Inquiries Act, 1977 sh.all apply to

[he Board in any inquiry held according 10 these regulations _

(2) Subje>:\ as oth erwise e~p rcssly provided and in particular

to paragraph (I ) hereof, the Board shall regulate its own procedure.

A PPENDIX

Rules 5(4), 18

FORMA

ACCOUNTANCY BOARD

Notice of Inquiry

(date)

I hereby give you notice that Ihe Accountancy Board has ordered an In' Jui ry to

consider and judge Ihe chargclcharges imputed 10 you, namely

_, ...... .. , .. , .. .

You are hereby informed that the first sitTing of the said Inqu iry will be held on

......... . Ihc ... .. ....... .. . . ....... . .... 19.

. at .... ............ .

A copy of the Accounlancy Profession Rules of Procedure 1987 is enclo,ed for

your guidance.

You are warned that failure on your part to appear without giving a reasonable

explanation for yo ur absence would not debarlhe Accounlancy Board from proceeding

with the inquiry in your absence.

Chairman

Account ancy Board

FORMB

ACCOU NTANCY BOARD

Notice to 11 P~rson 10 gin- Evidence andJor to produce documenbi , ctc.

(dale)

You are hereby required 10 attend before the Ac«>untancy Board on

,~~

• .

..•.......•..•...............•• d

so on any other day to which the hearing may be put off. 10 give evidence and/or 10

produce the following documents

....................................... .... ........... . ........ _ H

.. ... .... ... ... .... ... ................. .. ... ...... ...... .... .. . , .... .

in the matte r of an Inquiry held against ................... .

You are "'arned that failure 10 attend as here by required will e,;pose you to

sanctions prescribed by law.

Chairman

Accountancy Board

f'idJ1i<Iu!J by Ill< D<fHI" -'" QII"~ _ '; .. "Ijo

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Kaslili>

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