Section 55D: Compounding of offences
This section is inserted by Act No 3 of 2026, section 11.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
55D. Compounding of offences
(1) The Mauritius Institute of Professional Accountants
may, with the consent of the Director of Public Prosecutions,
compound any offence committed under this Part, or any regulations,
rules or guidelines, by a person falling under its regulatory purview
where the person agrees, in writing, to pay such amount not
exceeding the maximum penalty specified for the offence.
(2) Every agreement to compound shall be final and
conclusive and, on payment of the agreed amount, no further
proceedings in regard to the offence shall be taken against the person
who agreed to the compounding.
(3) Where the Director of Public Prosecutions does not
give his consent to compound the offence or a person does not agree
to compound the offence, the Mauritius Institute of Professional
Accountants shall refer the matter to the relevant law enforcement
authority for investigation.
92 Acts 2026
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Questions this section answers
- Can I settle an offence with the Institute of Professional Accountants by paying a fine instead of going to court?
- What happens if I don't agree to compound the offence with the Institute?