Companies (Auditing and Accounting) Act 2003

Appeals to and orders of High Court, including orders confirming decisions of Supervisory Authority.

29.—(1) In an appeal under section 23 (8) or (10) or 24 (8), the High Court may consider any evidence adduced or argument made, whether or not adduced or made to the Supervisory Authority or other body whose decision is under appeal.

(2) On the hearing of the appeal, the Court may make any order or give any direction it thinks fit, including an order—

(a) confirming the decision under appeal, or

(b) modifying or annulling that decision.

(3) On application under section 23 (4) for an order granting permission for an investigation under section 24 into a possible breach of a prescribed accountancy body's rules by a member, the Court may—

(a) grant or refuse to grant permission, and

(b) make any ancillary or consequential order it thinks fit, including, if permission is granted, an order setting aside any decision of the body relating to the member.

(4) A decision of the Supervisory Authority annulling all or part of a decision of a prescribed accountancy body under section 23 (5)(a), directing a fresh investigation under section 23 (5)(b) or requiring the payment of an amount under section 23 (5)(c) or 24 (7)(a) or (b) does not take effect until that decision is confirmed by the Court either—

(a) on appeal under section 23 (8) or 24 (8), or

(b) on application by the Supervisory Authority under subsection (6) of this section.

(5) Subsection (4)(b) applies also in relation to a decision of the Supervisory Authority requiring payment of costs under section 26 (5).

(6) On application by motion on notice by the Supervisory Authority for an order confirming a decision referred to in subsection (4) or (5), the Court may make an order confirming the decision or may refuse to make such an order.

(7) On application under section 10 (4) for an order compelling compliance with a rule adopted or guideline issued by the Supervisory Authority or with a term or condition of recognition, the Court may make any order or give any direction it thinks fit.