Section 21Part 4 — DISCIPLINE
Disciplinary and other orders
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21. (1) There shall continue to be established a Disciplinary Tribunal which shall, upon the expiration of the tenure of its members be reconstituted in accordance with this section and which shall consider and determine matters referred by the Council or the Investigation Committee to the Disciplinary Tribunal for consideration and determination. Accountants Act (2024 Revision) Section 21 c Revised as at 31st December, 2023 Page 21
There shall be appointed by the Council, on an annual basis, a Chairmanship Panel of the Disciplinary Tribunal which shall consist of no more than three persons and two of the three persons shall not be members of the Institute.
Where a matter is referred by the Council or the Investigation Committee to the Disciplinary Tribunal for consideration and determination, the Chairmanship Panel of the Disciplinary Tribunal shall meet for the purposes of appointing a person, who the Chairmanship Panel of the Disciplinary Tribunal considers suitable, to be the Chairperson of the Disciplinary Tribunal for the matter referred.
The Chairperson of the Disciplinary Tribunal appointed pursuant to subsection (3) shall, upon receipt of confirmation of the appointment forthwith appoint any number of but not less than two persons, who the Chairperson of the Disciplinary Tribunal considers suitable, to comprise the Disciplinary Tribunal for the purpose of considering and determining the matter referred under subsection (3).
If only two persons are appointed pursuant to subsection (4), the Chairperson of the Disciplinary Tribunal shall ensure that at least one of those persons appointed is a member of the Institute unless the Chairperson of the Disciplinary Tribunal is a member of the Institute but if the number of persons appointed pursuant to subsection (4) exceeds two persons then the Chairperson of the Disciplinary Tribunal shall, taking into consideration the Chairperson of the Disciplinary Tribunal as included in the number of persons comprising the Disciplinary Tribunal, ensure that the majority of persons appointed are not members of the Institute.
The Cabinet in consultation with the Council may make regulations with regard to the conduct of proceedings by the Disciplinary Tribunal and any other matters relating to the Disciplinary Tribunal the Cabinet may consider necessary.
If in relation to a matter referred to the Disciplinary Tribunal, the Disciplinary Tribunal is satisfied that an order of a disciplinary nature should be made, the Disciplinary Tribunal may order any disciplinary action that the Disciplinary Tribunal determines appropriate including but not limited to the following —
that the name of a member be removed from the register; or
where a member has been issued with a licence —
that the licence be suspended for a specified period not exceeding one year; or
that the licence be revoked.
Where the Council is satisfied, by a certificate of a registered medical practitioner, that a licensee is suffering from an illness or injury which renders the licensee unfit to satisfactorily perform that licensee’s duties as a public Section 22 Accountants Act (2024 Revision) Page 22 Revised as at 31st December, 2023 c accountant, the Council may, by order, suspend that licence for a period the Council determines appropriate.