The primary aim of ICAS is to safeguard the reputation of the profession by maintaining public confidence in the accountancy profession. ICAS addresses this aim by ensuring that CA Students are subject to the same robust standards as qualified members. CA Students must behave with integrity in all their dealings and ensure that they abide by the Rules and Bye-laws of the Institute, both before and after admission to membership.
Disciplinary Action
A CA Student is liable to disciplinary action under Rule 58 of the Institute if he has been at any time guilty of an act or default which would render him unfit to become a member, except acts or defaults which took place before he was admitted as a CA Student and which had been fully disclosed to the Institute prior to his admission as a CA Student.
CA Students are liable to disciplinary action under Rule 58 of the Institute’s Disciplinary procedures which are detailed in Chapter XII of the Institute’s Rules.
In particular, a CA Student is conclusively presumed to be guilty of professional misconduct if:
(a) He has been convicted in the United Kingdom of an indictable offence or has been sentenced to imprisonment on summary complaint: or
(b) An order of disqualification had been made against him under the Company Directors Disqualification Act 1986,
Section 8 (17) of the Student Guide provides further information on the disciplinary process as it applies to students.
Examinations: Breach of Regulations
In the event that a CA Student is found to be in breach of any of the regulations governing the sitting of examinations, the matter may be referred to the Investigation and Professional Conduct Enforcement Committee for further enquiry (“the IPCEC”). The Convener of the IPCEC will immediately appoint an Investigating Panel to undertake enquiries in order to determine whether the CA Student is liable to disciplinary action.
CA Students should also be aware that entering into a form of personal insolvency will cause ICAS to consider whether the student is a fit and proper person to be considered for membership, having regard to the circumstances of the insolvency.
Complaints Helpline
Contact us on our Complaints Helpline: 0131 347 0271