Professional misconduct
Professional misconduct is where any act or default by a Member, whether in the course of carrying out professional work or not, is likely to bring discredit to himself, the Institute or the profession of accountancy; or
Professional Incompetence
Professional incompetence is where a Member has performed professional work as a principal, director, employee or as an individual, incompetently to such an extent or on such number of occasions as to fall significantly short of the standards expected of a member.
Contact us
If you would like further information please contact us on our Complaints helpline on 0131 347 0271.