← belizelaw.ai · Accountancy Profession, Cap. 305 · PART III — Regulation of The Practice of Public Accountancy
Striking off, suspension, etc
Cap. 305, s. 12 · Revised Edition 2020
(1) If a person to whom a practicing certificate has been issued–
(a) is convicted of any criminal offence involving dishonesty; or
(b) is found, upon enquiry by the Council–
(i) to have procured his practicing as a result of any misleading,
false or fraudulent representation; or
(ii) to have been guilty of grave impropriety or infamous conduct, in the performance of his professional duties, or of gross negligence or gross incapacity or to have been guilty of any act, default or conduct bringing discredit or calculated to bring discredit upon the profession, the Council may, if it thinks fit, exercise in respect of that person all or any of the disciplinary powers conferred on the Institute by sub-section (2).
(2) The disciplinary powers which the Council may exercise as aforesaid in respect of any such person are as follows–
(a) the Council may withdraw from such person a practicing certificate either for a fixed period or indefinitely;
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(b) the Council may fine such person up to a maximum of ten times the prescribed annual practicing certificate fee for the time being;
(c) the Council may censure such person;
(d) the Council may order such person to pay to the Council such sum as the Council thinks fit in respect of the costs and expenses of, and incidental to, the enquiry;
(e) the Council may cause to be published in the Gazette brief details of the matter giving rise to the enquiry and of its decision thereon.
(3) In every case where the Council has exercised any of its disciplinary powers in respect of any person, the Council shall notify that person in writing accordingly.
(4) Any person, including a student, who is aggrieved by the decision of the Council pursuant to a bye-law governing the admission to and tenure of membership of the Institute or the exercising of disciplinary measures may, within twenty-one days from the day on which notice thereof was served on him in accordance with the bye-laws of the Institute, appeal there from to the Appeal Committee.
(5) The Appeal Committee shall hear and determine all appeals made to it, and its determination shall be final and binding on all the parties to the appeal.
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