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Main Page / Legislations / Law No. 30 of 2004 Regulating the Auditing Profession / Chapter Four / Accountability of Chartered Accountants
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Law No. 30 of 2004 Regulating the Auditing Profession

Law Summary Record Type: LawNumber: 30Date: 13/07/2004 Corresponding to 26/05/1425 HijriNumber of Articles: 60Status: In force
Official Gazette :Issue: 12Offcial Journal Issue Publication Date: 29/08/2004 Corresponding to 14/07/1425 HijriPage from: 972
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Accountability of Chartered Accountants

  • 42 Article

    1.       The Ministry, of its own accord or upon a complaint submitted to it, may investigate a chartered accountant with respect to allegations concerninga breach of honour or professional dignity, or that his conduct is detrimental to the profession, or involves negligence in the performance of his duties, or violates the provisions of this Law and its implementing resolutions.
    1. Where it appears to the Ministry that an incident attributed to the chartered accountant constitutes a criminal offence, the matter shall be referred to the Public Prosecution. However, where such incident constitutes a disciplinary infringement, it shall be referred to the disciplinary board.
    2. The investigation and case proceedings shall beconducted by the director of the competent department or by a person delegated by the Minister.

  • 43 Article

    1.       Disciplinary proceedings against chartered accountants shall take place beforea disciplinary board formed upon the Minister's resolution and chaired by ajudge of the Supreme Civil Court selected by the Ministerof Justice upon the nomination of the Chairperson of the Courts of Justice.
    1. The board shall also include in its membership one of the Ministry'sstaff and a staff member from the State of Qatar's Audit Bureau selected by his director.

  • 44 Article

     A chartered accountant who violates his professional duties, or commits a breach of professional accounting and auditing ethics, or breaches any of the provisions hereofor its implementing bylaws or resolutions, shall be subject to the followingpenalties:
    1. Notification;
    2. Warning;
    3. Suspension from work for a period not exceeding oneyear;
    4. Being struck off from the register.

  • 45 Article

    1.       A preliminary disciplinary board shall rule on the violations afternotifying the defendant by registered letter to appear before it at least fifteen (15) days before the date of the hearing. The notification shall include a summary of the violations attributed to the defendant and the time and venue of the hearing, which shall be held in camera.
    1. The defendant may present his defence orally or in writing, either pro se or represented by an authorised colleague or advocate.
    2. The board may require the personal attendance of the defendant. Where he fails to attend, the board may issue its ruling in his absence. Such ruling shall be clearly reasoned.

  • 46 Article

     A chartered accountant shall be notified of the disciplinary board's ruling by registered letter (with acknowledgement of receipt) within fifteen (15)daysfromthe date of its issuance. The notification may be substituted by the delivery of a copy of the ruling to the chartered accountant.

  • 47 Article

    1.       A chartered accountant subject to a disciplinary ruling may appeal to the Disciplinary Board of Appeal within fifteen days from the date of notification of the ruling by registered letter or the date of receiving a copy thereof.
    1. The appeal shall set out the challenges to the ruling and the relief requested, and be accompanied by supporting documents.
    2. No penalty imposed on the appellant shall be implemented until his appeal has been finally decided.

  • 48 Article

    1.       The Disciplinary Board of Appeal shall be chaired by a judge from theCourt of Appeal selected by the Minister of Justice upon a nominationmade by the Chairperson of the Courts of Justice. The Boardshall alsoinclude one of the Ministry's staff and a licensed chartered accountant selected by theMinister.
    1. No person who conducted the initial investigation or who was a member of the preliminary disciplinary board shall be a member of the Board of Appeal.
    2. The Board's meeting shall be invalid unless attended by all members. The Board may approve, commute or cancel any disciplinary penalty. Its rulings shall be taken by majority vote of its members and shall be final.

  • 49 Article

    1.       The resignation or suspension of a chartered  accountant from his practice shall not preclude disciplinary proceedings against him for violations committed in the course of his practice.

  • 50 Article

    The disciplinary case against the chartered accountant shall abate after the lapse of three years from the date of his resignation or suspension.

  • 51 Article

    1.       The disciplinary rulings shall be recorded in a special register and their provisions indicated in the register in which the chartered accountant is registered.
    1. Where the chartered accountant is struck off the register or suspended from work, the Committee shall communicate such ruling to all Ministries, other governmental bodies and authorities, and public corporations.

  • 52 Article

    1.       Where a chartered accountant is struck off the register, he may requestthe Committee to re-register his name after the lapse of not less than three years from the date on which he was struck off.
    1. The Committee shall issue its resolution to accept or reject the re-registration within thirty (30) days from the date of submission of the request. Where the Committee rejects the chartered accountant's request, he may not renew such request until the lapse of an additional year from the date of the rejection. The Committee's resolution in this regard shall be final.
    2. The request for re-registration shall follow the same proceduresfor other applications as stipulated in this Law.

  • 53 Article

    1.       Where a chartered accountant registered in the Register of Practicing Chartered Accountants fails to fulfil any of the conditions set forth in this Law, the Minister shall refer the matter to the Committee and, where necessary,the name of the said chartered accountant shall be struck off.
    1. The chartered accountant whose name has been struck off may lodge a complaint to the Minister within thirty days from the date of notification of his striking off.

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