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Unformatted text preview: In subsequent reviews, the Practice Review Committee
can make a complaint where it is of the opinion that the member has failed (or has shown
no credible intention) to maintain, observe or apply the professional standards as expected
of him or her.
43. Where the Practice Review Committee refers a complaint to the Investigation Committee,
the reviewer shall disclose the identity of the member(s) in public practice or the member
firm as the case may be, as well as submit all reports and files including working papers
and correspondence pertaining to the review, to the Investigation Committee for its
Referral of disputes
44. Where a dispute arises over the powers of reviewers as regards to the access to the
documents etc. of the member firm, the reviewer or member firm or both may refer the
dispute to the Practice Review Committee. A member firm should refer a dispute to the
Practice Review Committee in writing via the Registrar.
45. Normally, the Practice Review Committee will delegate the determination of such a dispute
to a sub-committee chaired by the Chairman of the Practice Review Committee. As far as 165 By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants
[Issued January 2007] APPENDICES
possible the anonymity of the member firm will be maintained. The Registrar will delete
any references to the member firm’s identity from written communications before passing
these on to the Practice Review Committee.
46. Where a dispute is referred, after considering any submissions or representations (which
shall be in writing) made by the relevant member firm and/ or the relevant reviewer, the
Practice Review Committee:a. shall determine the dispute and communicate such determination to each of the
parties to the dispute; and b. may issue directions relating to the matter in dispute to such member firm or the
reviewer concerned and require such member or reviewer to comply with them. 47. Where a member firm or a member in public practice is required to comply with a direction
given by the Practice Review Committee and fails to comply with the said requirement, the
Practice Review Committee may make a complaint to the Investigation Committee
regarding the member firm or member in public practice concerned on a simple majority
48. Strict confidentiality provisions shall apply to all those involved in the practice review
process, namely the Registrar, reviewers, members of the Practice Review Committee, or
any person holding a position who assists any of these parties.
49. Each person referred to in paragraph 48 above shall:
a. at all times after his/her appointment preserve and aid in preserving secrecy with
regard to any matter coming to his/her knowledge in the performance or in assisting
in the performance of any function; b. not at any time communicate any such matter to any other person; and c. not at any such time suffer or permit any other person to have any ac...
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This document was uploaded on 09/23/2013.
- Fall '13