Complaints and Disciplinary

View our complaints and disciplinary procedures


Welcome to the website of the Chartered Accountants Regulatory Board, a body established by the Institute of Chartered Accountants in Ireland to regulate its members, in accordance with the provisions of the Institute's Bye-laws, independently, openly and in the public interest.

The Chartered Accountants Regulatory Board is responsible for developing Standards of Professional Conduct and supervising the compliance of members, member firms, affiliates and students.

This site includes information and guidance on the Board, its committees and functions.

Feedback - If you have any difficulties in finding the information you are looking for or have any comments on the site, please email


SIP 2B A Liquidator’s Investigation into the affairs of an Insolvent Company – ROI
SIP 2B A Liquidator’s Investigation into the affairs of an Insolvent Company – ROI has recently been revised and is effective for assignments commencing on or after Monday, 16th March 2015.
Update on proposals for reform of the Disciplinary Process
Following a lengthy review and consultation process, CARB has issued a paper in relation to proposals for reform of the disciplinary process.
Consultation on SIP 16 (Pre-Packaged Sales in Administrations)
JIC has issued SIP 16 for consultation.
CARB Regulatory Bulletin
Please be advised that CARB have published Issue 13 of the CARB Regulatory Bulletin.
Publication Policy - October 2014
The Recognised Professional Bodies (RPBs) and the Insolvency Service (GB) have agreed a Common Publicity Template for the publication of disciplinary and regulatory sanctions.

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