The Institute requires that its Members and CA students should, in all their professional dealings, behave with integrity, objectivity and due skill. Failure to do so can result in a complaint being lodged with ICAS.
How to lodge a complaint
ICAS requires all complaints to be made in writing. The Investigation and Professional Conduct Enforcement Committee (IPCEC) is responsible for investigating complaints of professional misconduct. IPCEC is made up of no fewer than nine Members of the Institute and no fewer than nine independent individuals from other professions.
A copy of the complaint will be sent to the student complained of with a request that the student responds within a specified timescale.
An Investigating Panel, consisting of three individuals one of whom must be a non member, may be formed to consider the merits of the complaint and to seek any further evidence that the Panel considers necessary. If the Panel considers that there is a case of professional misconduct for the student to answer the Panel’s recommendation will be reviewed by an Adjudication Committee, similarly constituted but consisting of different individuals.
If a complaint relates to an exam diet then a fast track process is adopted so as not to prejudice the student’s position. A standing Investigating Panel will immediately investigate any referral from the Examinations Board. It is normal for the student and other relevant parties to be interviewed. The Panel’s recommendation will be reviewed by an Adjudication Committee in the same way as other complaints.
In all cases the decision of IPCEC will be made known to the CA Student in writing.
What types of complaint have previously been made against CA students?
Complaints that challenge the integrity of the student can arise for example if the student is seen to take banned material into an examination.
A complaint can arise as a result of a student misappropriating funds from a Society or Union to which he acts as treasurer. Even if the funds have been repaid the fact that they were taken in the first place will mean that the student is culpable.
Who will consider a complaint against me?
The complaint will initially be considered by a trained member of staff in the Investigation Department of ICAS. The objective is to determine whether professional misconduct, in terms of ICAS’ Rules, can be established. The member of staff may need to contact the complainer and you for further information or clarification. If the matter is of a serious nature or there is a potential professional misconduct charge the evidence will be reviewed by an Investigation and Professional Conduct Enforcement Committee (IPCEC) made up of both Chartered Accountants and independent individuals from other professions whose task it is to decide what action to take.
Who can I speak to about the complaint?
The member of staff handling the complaint will have made contact with you and you are free to telephone that individual to discuss matters. If you do not have the direct dial number you can call 0131 347 0271 and you will be put through to the appropriate individual.
How long will the process take?
The timing will depend on the circumstances of the case but ICAS will aim to have cases that are not referred to the Investigation and Professional Conduct Enforcement Committee completed, or well advanced as quickly as possible. Where the Investigation and Professional Conduct Enforcement Committee proceeds with a complaint to Discipline the process can take a few months depending on the complexity of the case but the hearing will be fixed as quickly as possible. Where the student appeals against a decision of the Discipline Tribunal the complaint cannot be finalised until the appeal has been determined by the Appeals Tribunal.
What are the possible outcomes for me as a CA student?
This will depend on what the evidence supports. You should refer to Rule 67 of Chapter XII which deals with action following an investigation and Rule 72 which details the powers of the Discipline Tribunal. If the matter is not referred to the Discipline tribunal ICAS will write to the complainer explaining why it has reached a particular decision and likewise it will communicate with you. If the Adjudication Committee determines that the facts or matters concerned are of a serious nature but it does not wish to proceed to a Disciplinary hearing the Investigation and Professional Conduct Enforcement Committee (IPCEC) may issue you with a formal warning in such terms and subject to such conditions as it sees fit, including the imposition of a fine and the payment of compensation. Such warning will not be publicised, however it is an adverse disciplinary finding that remains on your record and there is no right of appeal.
If you admit liability to disciplinary action the IPCEC may issue a Consent Order in terms it will agree with you. Please refer to Rule 67(2)(b) of Chapter XII of the Rules .
If agreement is not reached then a complaint by the Investigation and Professional Conduct Enforcement Committee will be made to the Discipline Tribunal. In terms of the Institute’s Rules the Tribunal will issue a sanction which can be a reprimand, or censure, or a range of findings the most serious of which is that it may affect your eligibility for membership of the Institute . Costs may also be awarded against you. Please refer to Rule 7 of Chapter IV of the Rules.
Contact us
If you would like further information please contact us on our Complaints helpline on 0131 347 0271.