The Professional Conduct Section is the Institute's disciplinary arm, via its complaint and disciplinary process which enforces those standards and regulates the behaviour of its members to ensure compliance with the Institute's By-laws, Code of Ethics (the "Code"), Standards and Regulations.
The complaint and disciplinary process involves investigating complaints made against members or other issues concerning their conduct, which come to the Institute's attention, e.g. as the result of court action. Where the investigation concludes that there was non-compliance by the member with the By-laws, Code of Ethics, Accounting Standards or Regulations, the sanctions are strictly limited to discipline of the member. This is either through a disciplinary hearing at the Institute's Professional Conduct Tribunal or issuing the member with a caution. The disciplinary process cannot provide any form of compensation or restitution to a complainant.
Article last updated 28 October 2011