Section 62: Power of investigation by Council

(1) The Council may investigate or cause to be investigated -
(a) any complaint or dishonest practice, negligence, professional misconduct, malpractice made against any professional;
(b) any breach of the Code of Conduct and Ethics by any registered professional; or
(c) any material irregularity notified to it.
(2) Where the Council investigates a complaint-
(a) it shall notify the professional whose conduct, act or omission is under investigation, of the nature of the complaint;
(b) it shall summon and hear the professional;
(c) it may summon and hear witnesses;
(d) it may call for relevant documents and make such copies thereof as it deems fit ; and
(e) it may review any financial statements and reports filed with any government department or authority.
(3) Every public interest entity, professional or professional accountant shall produce any relevant book, record or document (hard copy or electronic) in their or under their control to the Council where the Council is conducting an investigation for the purpose of sub-section (1) of this section.