This guide explains the five potential stages of an ICAEW complaint investigation, from initial assessment through to investigation, committee consideration, tribunal hearing and appeal. Not every complaint will go through every stage.
Stage 1 – ICAEW initial assessment of a complaint
When we receive the initial complaint, an investigations officer from ICAEW's Conduct department will first consider whether the complaint is something ICAEW can investigate and whether it indicates a potential breach of ICAEW's standards, regulations or guidance. You may also be asked to provide information to the investigations officer at this stage.
Not every complaint ICAEW receives will result in an investigation. A mistake or poor service will not necessarily meet the threshold and we do not investigate disagreements about fees or contractual matters.
If we decide not to investigate further, we will close the complaint and explain why to the complainant. Complainants can still ask for their case to be considered by the Conduct Committee.
Approximately 50% of complaints are closed at the initial assessment stage.
Stage 2 – ICAEW investigation
The investigations officer will gather additional evidence from you and/or your firm and the complainant to understand the issue further and to prepare a report. You/your firm will be sent the draft report.
If the evidence suggests there may be a realistic prospect that, if the allegation were to be referred to a Tribunals Committee hearing, the allegation would be found proved, then the complaint will be referred to the Conduct Committee.
If after further investigation, there is no realistic prospect, the matter will be closed. However, the complainant can still insist the case is considered by the Conduct Committee.
During the investigation (if appropriate) it might be possible for the problem to be resolved between you and/or your firm and the complainant. In such cases, we will try to help both parties reach an agreement.
Stage 3 – Consideration by the Conduct Committee
The Conduct Committee is an independent committee that will consider the complaint and all the relevant evidence. This includes representations from you and/or your firm and any comment from the complainant. The committee will decide if there is or is not a realistic prospect that, if the allegation were to be referred to the Tribunals Committee it would be found proved.
If the Conduct Committee decides there is a realistic prospect, it will either offer a consent order, a caution or it will refer the case to a Tribunals Committee hearing. A consent order can only be applied if you or your firm accepts the formal allegations and agrees to the proposed sanction.
If the Conduct Committee finds there is no realistic prospect, the complainant can ask for a case file review of this decision by an independent case file reviewer.
Conduct Committee hearings are held in private.
Stage 4 – Tribunals Committee hearing
Cases referred to the Tribunals Committee are considered at a formal disciplinary hearing.
If a formal allegation is found proved, the panel can impose sanctions. These can include reprimands and fines and, for ICAEW members, removal of a practising certificate or exclusion from ICAEW membership.
You and/or your firm can appeal against the Tribunals Committee’s decision.
If the case is dismissed, this is the end of the matter as far as ICAEW is concerned.
A formal record of the decision will be sent to the complainant.
Tribunals Committee hearings are normally held in public.
Preparing for an ICAEW Tribunals Committee hearing
If your case is referred to a Tribunals Committee hearing, our detailed guidance explains what to expect and how to prepare. It covers the steps after formal allegations are referred, including hearing papers, case management hearings, directions and deadlines, what happens if allegations are admitted or contested, how evidence is considered, and the possible outcomes. It also explains sanctions, costs, publication of decisions and appeal rights.
Stage 5 – Appealing a disciplinary decision
You and/or your firm can appeal against the Tribunals Committee’s decision. An appeal must be made within 28 days. The Appeal Committee can dismiss, vary or rescind a decision, substitute another decision or refer the matter back to the Tribunals Committee. You and/or your firm may incur additional costs for an appeal.
ICAEW’s Conduct department also has the right of appeal in some circumstances. Appeal Committee hearings are usually held in public.
Publication of decisions and public hearings
ICAEW publishes consent orders and findings of Tribunals Committee panels in accordance with its Publication of Decisions Policy.
Conduct Committee meetings are held in private.
Tribunals Committee hearings are usually held in public. All or part of a hearing may be held in private where the circumstances outweigh the public interest in holding the hearing in public.
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.