Members and member firms become liable for disciplinary action if they:
- breach a bye-law or regulation;
- fail to comply with standards of professional conduct;
- bring discredit on themselves, the Institute or accountancy profession.
Where members and member firms do not meet the reasonable expectations of the public, the Board is responsible for disciplining them. However a simple mistake, an error in judgment or a minor example of negligence may not make the firm liable for disciplinary action
Who can make a complaint?
Anyone can make a complaint; clients, other accountants, regulators, oversight bodies, members of the public and the internal committees.
Before making a complaint
Members and member firms have a duty to investigate complaints. As many problems relate to lack of communication and misunderstanding it may be possible to resolve the matter before referring it to the Board. However if the problem cannot be resolved or the issues are so serious the complaint should be made to the Board.
The complaints process
On receiving a complaint the first stage in the process is to assess the nature and content of the complaint to determine whether the committee responsible for the investigation of complaints can legitimately act. The Board is not able to become involved in all cases. For example, the Board cannot become involved in commercial disputes, particularly fee disputes, as the level of fee charged is a matter of contract law.
Once this is completed the complaint is then investigated on behalf of the Complaints Committee by a member of the executive (a case officer); this involves detailed and thorough enquiries, usually in writing. After this there are a number of options which include closing the case after conciliation or placing the case before the Complaints Committee.
The role of the Complaints Committee is to determine if a prima facie case of misconduct has been established. If the Complaints Committee decides there is no prima facie case, the complainant has the right to have the complaint reviewed by the Independent Reviewer, otherwise the case is closed.
If the Complaints Committee decides there is a prima facie case of misconduct it may:
- Decide in minor cases to take no further action;
- Offer a 'consent order' (a disciplinary penalty agreed by the member);
- In more serious cases or where the consent order is not accepted, refer the complaint to the Disciplinary Committee.
On receipt of a complaint from the Complaints Committee, the Chairman of the Disciplinary Committee will appoint a Disciplinary Tribunal to hear the case in full and generally in public.
Where the Disciplinary Tribunal finds a case has been proved its decisions are subject to a right of appeal by the member to the Appeal Panel. On receipt of an appeal the Chairman of the Appeal Panel will appoint an Appeal Tribunal to hear the case in full and generally in public.