Guidance for ICAEW members and firms who have been notified of a complaint about them, including what to do next, how ICAEW’s investigation process works, possible outcomes and where to get support.
We understand that finding out that a complaint has been made against you or your firm can be stressful. The information below is designed to guide you through the process.
ICAEW's role in the investigation process
ICAEW investigates complaints independently and impartially. We do not act on behalf of the ICAEW member or firm, or the person who made the complaint. Our role is to gather and assess the relevant evidence and report our findings where appropriate.
ICAEW staff do not decide the outcome of disciplinary cases. These decisions are made by independent regulatory and disciplinary committees whose members do not work for ICAEW.
What to do if you receive notification of a complaint
If ICAEW asks you or your firm for information about a complaint, respond promptly and fully. Not replying, delaying your response or failing to cooperate can escalate matters and may itself lead to a disciplinary finding.
You should:
- read all correspondence from ICAEW carefully
- provide the information requested as fully as you can
- ask the investigations officer as soon as possible if you think you need more time to respond
- explain if you are unsure how much information to provide or what is being asked for
- keep copies of relevant documents and correspondence
- consider whether you want independent legal advice
- let ICAEW know if a serious health condition may affect your ability to respond or participate in the process
You cannot usually stop the investigation by resigning as an ICAEW member. ICAEW has the power to act against former members so resigning will not stop the case being reported to the Conduct Committee. In some cases we may not accept the resignation until the case is concluded.
Possible investigation outcomes and disciplinary sanctions
Not every complaint results in disciplinary action. A complaint may be closed following our initial assessment or investigation, we may offer conciliation, it may enter constructive engagement (for relevant audit cases) or it may progress to be reviewed by the relevant ICAEW committee(s).
Where misconduct is found, sanctions can include a caution or reprimand, a fine, conditions or restrictions on practising, withdrawal of a practising certificate or, in the most serious cases, exclusion from ICAEW membership.
ICAEW publishes consent orders and the findings of Tribunals Committee hearings in accordance with its Publication of Decisions Policy.
Your conduct during an investigation
We recognise that being the subject of a complaint or disciplinary investigation can be difficult. We ask that you treat ICAEW staff with respect throughout the process.
Aggressive, abusive or threatening behaviour towards our staff will not be tolerated. Such behaviour may be taken into account when a sanction is considered.
Legal representation
You do not have to be legally represented during an ICAEW investigation, although you may choose to obtain independent legal advice.
If you appoint a lawyer or other representative, tell your investigations officer and provide authority for ICAEW to communicate with them on your behalf.
Investigation costs and charges
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, you may be required to pay some or all of ICAEW's investigation costs.
ICAEW records the time spent investigating a case. Responding promptly and comprehensively to requests for information can help avoid unnecessary additional work and costs.
If your case is to be reported to the Conduct Committee, we will also send you a financial circumstances form. You do not have to complete it, but we strongly encourage you to do so if you want the committee to take your ability to pay into account when considering any potential fine or costs.
The charge for disciplinary complaints is £180 per hour of Conduct Committee staff time with a standing charge of £220 per case to contribute to the costs of the committee. These charges may be subject to inflationary increases.
Support available to you during an investigation
We understand that being the subject of an investigation can be stressful. Support is available throughout the process:
caba (Chartered Accountants Benevolent Association)
caba is a charity supporting chartered accountants.
The ICAEW Support Members scheme
A support member 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.
ICAEW’s investigations officer
You can also speak to the investigations officer who is investigating the complaint. Their role is to manage the case throughout the investigation which includes acting as a point of contact for everyone involved. They can provide more detail on the process, timescales and other issues you may be concerned about, but they cannot give you legal advice or predict the outcome of the case.
Please be aware that the investigations officer still needs to continue the investigation and any information you provide to them may be shared with ICAEW’s disciplinary committees.
Serious health conditions and fitness to practice
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. This committee’s role is to act in the interests of the public.
If you want to request a referral, speak to your investigations officer. You will normally need to provide an up-to-date medical report. ICAEW and/or any committee chair can also request a referral to the committee.
Where a case is referred to the Fitness to Practise Committee, the investigation or disciplinary proceedings will be put on hold while the fitness to practise proceedings are considered. Your practising certificate may also be suspended during this time.
In some circumstances, ICAEW may arrange and pay for an independent medical assessment.
ICAEW regulatory and disciplinary committees
Independent regulatory and disciplinary committees hear disciplinary cases. To ensure the interests of the public are maintained at all times, at least half of the members of each committee are lay members, ie, they have never been accountants.
Further information
For answers to more detailed questions about receiving a complaint, investigations, disciplinary hearings and the support available to you, see our FAQs for members and firms who are the subject of a complaint.
The stages of an ICAEW investigation into a complaint
This guide explains the five potential stages of an ICAEW complaint investigation, from initial assessment through to investigation, committee consideration, tribunal hearing and appeal.
Read guideFAQs