These FAQs answer common questions from ICAEW members and firms who have been notified that they are the subject of a disciplinary complaint or investigation. They explain what may happen during the process, how to respond, what support is available and what outcomes may be possible.
Does every complaint lead to disciplinary action?
No. Not every complaint results in disciplinary action. A complaint may be closed after initial assessment or after investigation if ICAEW decides there is no realistic prospect of the allegation being found proved.
In some cases, the matter may be referred to the Conduct Committee or, if formal allegations are referred, to a Tribunals Committee hearing.
Do I need to respond if I think the complaint is vexatious?
Yes, you should not ignore correspondence from ICAEW, as failing to respond or cooperate can itself lead to disciplinary action.
ICAEW needs to review all complaints it receives. If the complaint appears to be vexatious, ICAEW may decide not to investigate it further. All complainants are required to adhere to ICAEW’s Conduct of Complainants Policy.
What should I do if I need more time to respond?
Tell the investigations officer as soon as possible. ICAEW may be able to agree an extension where appropriate, for example if you need time to retrieve files or gather information. Open-ended extensions will not be possible.
Can I be disciplined for not responding to ICAEW?
Yes. Members, firms, students and affiliates have a duty to cooperate with ICAEW when information is formally requested. Failing to respond, delaying your response or not providing the information requested can escalate matters and may itself lead to disciplinary action.
What evidence should I provide?
You should provide the information ICAEW asks for as fully as you can. This may include documents, correspondence, explanations or other relevant evidence. If you are unsure what is being asked for, or how much information to provide, contact the investigations officer.
How long will the process take?
Each case is different, so it is not usually possible to give a general estimate. For an investigation to be fair, ICAEW needs to gather and assess relevant information and give you or your firm an opportunity to respond. The investigations officer will progress the case as efficiently as possible and keep you informed.
Do I need a lawyer?
You do not have to be legally represented during an ICAEW investigation, but you may choose to obtain independent legal advice. If you appoint a lawyer or another representative, tell the investigations officer and provide authority for ICAEW to communicate with them.
What if a serious health condition affects my ability to respond or take part?
If a serious physical or mental health condition may affect your ability to respond to an investigation, participate in disciplinary proceedings or practise, the matter may be referred to ICAEW’s Fitness to Practise Committee.
If you want to request a referral, speak to the investigations officer. You will normally need to provide an up-to-date medical report.
Can I stop the investigation by resigning?
Usually, no. ICAEW has powers to act against former members, so resigning will not stop the complaint being investigated or reported to the Conduct Committee. In some cases, ICAEW may not accept a resignation until the case is concluded.
Why is ICAEW investigating something outside my professional work?
ICAEW’s Code of Ethics sets out the standards that are expected of members, students and firms, including standards of professional behaviour. In some circumstances, conduct outside your professional work may raise regulatory concerns if it suggests a serious departure from those expectations.
Will I have to pay ICAEW’s investigation costs?
You may be required to pay some or all of ICAEW’s investigation costs if allegations against you or your firm are referred to the Conduct Committee and the committee considers that there is a realistic prospect of them being found proved.
ICAEW records the time spent investigating a case. Responding promptly and comprehensively can help avoid unnecessary additional work and costs.
- Find out the current rates
If the complaint is dismissed, will ICAEW reimburse my costs?
Usually, no. The Conduct Committee cannot order ICAEW to pay money to you or your firm. A Tribunals Committee panel may be able to consider representation costs in limited circumstances after a case has been referred to a hearing, but such orders are only made in particular circumstances.
Can a complaint be resolved without disciplinary action?
Yes, where appropriate, ICAEW may use conciliation to help the parties reach a mutually agreed resolution. Conciliation is non-judgemental and does not involve ICAEW imposing a solution.
If an agreement is reached, ICAEW cannot take disciplinary action in respect of that complaint.
Can an audit conduct matter be resolved through constructive engagement?
From 1 October 2026, ICAEW may use constructive engagement to resolve eligible lower-level audit conduct matters where formal disciplinary action may not be necessary to achieve the right regulatory outcome. It will only be used where public interest safeguards are met, including where there is no significant risk of harm to the public, investors or another third party, and no perceived damage to the reputation of, or trust in, the accountancy profession. Audit conduct matters that are not suitable for constructive engagement will continue through the usual disciplinary process.
What will I need to do if constructive engagement is offered for an audit conduct matter?
You will usually need to accept the allegation, provide a written root cause analysis and agree an action plan. The action required will depend on the audit conduct matter, but may include targeted training, improvements to audit methodology, strengthened review procedures or a follow-up cold file review. Any remediation agreement will be scrutinised and, where appropriate, approved by the Audit Registration Committee.
What support is available during an investigation?
We understand that being the subject of an investigation can be stressful. Support is available throughout the process. You can contact CABA which is a charity that supports chartered accountants and/or you can request to be put in touch with an ICAEW Support Member who is an experienced ICAEW member who has volunteered to help members who are subject to disciplinary investigations. They can help you draft responses to the investigations officer, explain parts of the process or just provide moral support.
You can also speak to the investigations officer to find out more about the process. Their role is to manage the case throughout the investigation which includes acting as a point of contact for everyone involved. Please be aware that any information you provide to the investigations officer may be shared in the officer’s report to ICAEW’s committees.
How does the investigation process work?
The investigation and committee hearing process is set out in full within our guidance that details the five stages of an investigation.
How are the most serious cases dealt with?
The most serious cases are heard by ICAEW’s Tribunals Committee via a formal disciplinary hearing. Full details of how these cases are dealt with is published within our leaflet. It details information on case management hearings, final hearings and sanctions as well as evidence, costs, publication of decisions and appeal rights.
When would a case be ‘fast-tracked’ to the Tribunals Committee?
Some kinds of criminal conviction may be referred to the Tribunals Committee via a fast-track process.
Can I appeal or challenge a committee decision?
The outcome of the Tribunal’s Committee’s disciplinary decision can be challenged through a formal appeal process. The appeal must be made within 28 days of the decision. The Appeal Committee can dismiss, vary or rescind the decision, substitute another decision or refer the matter back to the Tribunals Committee. You and/or your firm may incur additional costs if you appeal. ICAEW also has the right to appeal in some circumstances.
Are committee meetings and hearings public?
Conduct Committee meetings are held in private. Appeal Committee and Tribunals Committee hearings are normally held in public, although all or part of a hearing may be held in private. If you believe your hearing should be held in private, you should apply in writing within 21 days of receiving the documents confirming that the allegations have been referred to the Tribunals Committee.
A Tribunals Committee panel can also decide to hold all or part of a hearing in private, for example where this is necessary to protect the identity of a third party.
ICAEW cannot guarantee anonymity.
Will the decision be published?
ICAEW publishes consent orders and Tribunals and Appeal Committee findings in accordance with its Publication of Decisions Policy. This information is published chronologically at icaew.com/publichearings and via a searchable Disciplinary Database.
What disciplinary sanction could I receive?
If an allegation is found proved, the sanction will depend on the facts of the case, the seriousness of the conduct and any aggravating or mitigating factors. ICAEW’s disciplinary committees can impose a range of penalties, including a reprimand, fine, conditions, suspension or exclusion from membership. In some cases, a consent order may be offered as an alternative to referral to a tribunal hearing.
How do I find out what sanction I might receive?
ICAEW committees use our sanctions guidance when deciding what sanction may be appropriate. The guidance explains the factors committees consider and gives an indication of the usual sanction range for different types of allegation. It can help you understand the possible outcome, but the final decision will depend on the individual circumstances of the case.
Please check you are referring to the correct sanctions guidance document based on the date the case was referred to ICAEW and the type of matter being investigated.