I propose to deal first with rule 54 of the Accountants Rules 1972 (the Rules). I think the Disciplinary Committee of the 1" Respondent has failed to comply with rule 54 of the Rules at the hearing of the Disciplinary Committee held on 12.8.1999. As a result the non-compliance of the said rule, the hearing of the Disciplinary Committee should be ruled to be a complete a nullity in law. Rule 54 of the Rules provides that:

"All evidence given at the hearing of any matter by the Disciplinary Committee shall be given orally:

Provided that the Disciplinary Committee shall also be entitled to receive sworn affidavits from any person of it considers them necessary for the better consideration of the matter. "

A copy of the Notes of Proceedings for the hearing of the Disciplinary Committee held on 12.8.1999 is in the Affidavit of Ho Foong Moi affirmed on 3.7.2000 in exhibit "HFM-1" (Enclosure 10). It is obvious from the Notes of Proceedings that the hearing of the Disciplinary Committee were conducted in the following manner:

(1) the charge was read out by the secretary followed by a plea of "not guilty"'

(2) the chairman of the Disciplinary Committee asked one Goh Joon