Registered Public Accountants are obliged to conduct their business in a professional manner.
The Public Accountancy Board will investigate complaints against RPA's where the Board receives a complaint in writing or information in writing that alleges the RPA
i. procured his/her registration by misleading, false or fraudulent representation
ii. committed in the performance of his professional duties;
a). an act of professional misconduct, or grave impropriety, or infamous conduct
b). an act of gross negligence or of gross incapacity
c). an act which constitutes conduct discreditable to the profession.
Where the Board is of the opinion that the allegations are not frivolous or vexatious but show that there is a prima facie case, the Board will conduct a hearing and if the RPA is found guilty of any of the conditions set out (i) or (ii) above the Board may:
- cause the RPA's name to be removed from the Register of Public Accountants
- suspend the registration of the RPA for any period not exceeding one year
- censure that person
- order the RPA to pay to the Board such sum as the Board thinks fit in respect of the costs and expenses of and incidental to the enquiry.
The Hearing is conducted in private but the decision is made public in accordance with the statute.
The RPA has a right to appeal the Board's decision by application to the Court of Appeal.
The PAB does not intervene in disputes related to fees. These disputes need to be addressed by the courts. The court system must also be used if the complainant is seeking damages against an RPA.
REMOVAL OF AN RPA FROM THE REGISTER OF PUBLIC ACCOUNTANTS
The Board has the authority to remove from the Register;
- an RPA who is convicted of any criminal offence involving dishonesty and/or
- has, as a result of disciplinary proceedings taken against him, been deprived of or suspended from membership of the Institute of Chartered Accountants of Jamaica or any professional accountancy body constituted outside of Jamaica.
- RPA's who are found guilty in relation to a Hearing and the Board considers that their names should be removed from the Register.