Referral to the Conduct Committee
The Conduct Committee (CC) considers complaints against ICAEW members, firms and ACA students in relation to a wide range of matters. The information below is for those who have received a complaint against them which has been referred to the CC.
Complaints are usually referred to the CC, CC following an investigation by the ICAEW Conduct Department. The committee will decide if there is a realistic prospect that an allegation would be found proved at a Tribunals Committee (TC) hearing. Complainants can ask for their case to be considered by the CC and so a matter may still be referred to the CC if the Conduct Department has concluded there is no liability for disciplinary action in respect of any allegations.
The CC will consider the allegation and all the relevant evidence including representations from you/your firm and the complainant. If the CC decides there is a realistic prospect of the allegation being found proved at a TC hearing, it will either offer a consent order or refer the case to the TC.
As with all conduct and regulatory committees, the CC has an equal or majority number of lay members (someone who is not/never has been a member, affiliate or employee of ICAEW or any other accountancy body). This ensures we carry out our role of maintaining the highest professional and ethical standards within the accountancy profession in a proportionate, accountable, consistent, transparent and focused manner.
The CC abides by the Investigation and Disciplinary Regulations which set out the procedural rules for considering complaints and the ICAEW Guidance on Sanctions which sets out guidelines to determine the appropriate sanction to impose.
Attending a Conduct Committee meeting
The CC will make its decision on documents alone. You do not have the right to attend the CC meeting when the allegation against you/your firm is reviewed. If the CC believes it would find it helpful to meet you/your firm and to ask questions before it makes its decision, it may invite you/your firm to the meeting.
Costs
If the CC determines that there is a realistic prospect that the allegation would be found proved by a Tribunal and you/your firm accepts the consent order, you/your firm will be required to pay some/all of the costs of investigation. This will be determined by the CC. If the consent order is not accepted, the case will be referred to the TC. The TC will consider the costs from the investigation and those accrued preparing for the hearing together.
Information sharing
As the subject of the allegation, you/your firm is entitled to know about any evidence/information we hold. You/your firm is also entitled to have a copy of all relevant papers that the CC considers.
If you/your firm provides information that you don’t want us to share with the person who has initiated the allegation, you should make this clear in writing. However, if you do this and we consider we need the complainant’s comments on these points, we may still need to put these points to the complainant even if we don’t share with them copies of documents you’ve provided.
If the CC finds there is a case to answer, it can:
- decide to take no further action;
- invite the member or firm to accept a caution;
- invite the member or firm to consent to an order; or
- refer the complaint to the TC.
If the CC invites you/your firm to consent to an order eg, a reprimand, fine and costs and you/your firm are prepared to accept it, the CC will make the order without referring the case to the TC. Once a consent order has been made, we’ll publish the details within the public hearings section of our website. The decision will also be searchable on our Disciplinary Database for the period outlined in the Disciplinary Database policy.
If you/your firm doesn’t consent to the order you/your firm can ask the CC to reconsider its decision on the basis of fresh information. If you/your firm rejects the consent order or the CC considers the matter too serious for it to deal with, the complaint may be referred to the TC. The CC has no powers to make you pay compensation, except for return or waiver of fees.
We’ll write to both parties within 10 working days of the meeting to communicate the CC’s decision and the reasons for that decision.
Can I appeal against the CC’s decision?
If the CC finds a case against you/your firm and asks you/your firm to consent to a disciplinary order, you/your firm can choose whether or not to accept the committee’s decision, including the financial penalties. If you/your firm accept the consent order, there is no right of appeal.
You/your firm can make representations to the CC, for example on your/your firm’s financial circumstances, before responding to the offer of a consent order.
If you/your firm chooses not to accept the committee’s decision, or if you/your firm make further representations on the committee’s decision which does not persuade it to change its decision, the CC will refer the complaint to the TC. You/your firm will have the opportunity to put your defence to a tribunal of the TC, to be legally represented and to call witnesses. If the tribunal makes an adverse decision, you/your firm may make an appeal against that decision to the ICAEW Appeal Committee.