The duty to cooperate with investigations and disciplinary proceedings is explicitly set out in ICAEW’s Disciplinary Bye-laws (DBLs). “Most regulators have similar requirements,” explains Vicky Morgan, Lead Conduct Counsel at ICAEW. “And it’s a basic expectation of professional bodies that their members will cooperate with the regulator.”
Although non-cooperation doesn’t happen often, when it does, it can be serious for two reasons. “The first is that it can hamper a legitimate investigation,” says Vicky. “And the second is that the consequences for the person who's failed to cooperate can be significant. For example, if they're found not to have cooperated, the starting point in our Disciplinary Sanctions Guidance is now exclusion from membership, and they may receive a costs order too.”
As an improvement regulator, ICAEW’s role is to strengthen trust in the profession and protect the public interest. To do this, it must be able to carry out its regulatory and disciplinary functions effectively and efficiently. “If we don't have the required cooperation, it makes it very difficult for us to regulate that individual,” explains Silpa Tozar, Lead Conduct Counsel at ICAEW. “And we’re regulating them because it’s in the public interest to do so.”
Express duty
ICAEW’s provision on cooperation is contained in DBL 8, which outlines the duty of every member, firm, affiliate and relevant person to cooperate where there's an investigation. This duty is not limited to those involved in, or the subject of an investigation, it extends to those who can assist with an investigation.
“It’s clear in our framework that we can ask someone who is not the subject of an investigation to cooperate and provide information,” says Vicky. “And that's important because sometimes the information we need to carry out our public interest function is from other people who aren't involved. So that's a key part of us being able to thoroughly investigate complaints.”
What is expected?
Cooperation may include, but isn’t limited to, providing information, explanations, documents and electronic records that the Conduct Department considers necessary for the investigation.
“When we’re asking for specific information, we would always do that formally and put it in writing,” stresses Vicky. “There might be an informal dialogue before this formal request, but it will always be followed up in a formal way, and we will give reasons and context to explain why we need that information, so that the member is assured it's a reasonable and proportionate request.”
Sometimes people will come back and say it's going to take a while for them to collate the information and ask for an extension. “We’d usually agree to reasonable requests,” says Vicky. “It's only in cases where there's been prolonged delays that we’d refuse. As a regulator, we try to give effect to our disciplinary framework in a fair-minded and proportionate way, and to be understanding of a member’s position.”
“But, while there is some generosity in affording members additional time if they have a genuine reason, we do have cases where members fail to prioritise investigations," adds Silpa. "So, we'd always urge you to send a prompt response to any requests for information and explanations. It's important you address enquiries from the regulator, and don’t let them slip down the priorities list.”
Allaying concerns about confidentiality
If members and firms have concerns about confidentiality or what cooperation might mean for them, it’s important they contact ICAEW to discuss these, rather than ignoring requests or hoping the issue will go away.
“When people are providing what they consider to be confidential information, there are a number of things we can do to reassure them that the information will be treated appropriately,” explains Vicky. “So, if you have any concerns, please don't bury your head in the sand,” she stresses. “Come and talk to us, because we can then allay your concerns or fears, whether founded or not, about any risks there might be for you in cooperating.”
People often want assurances, for example, about how securely the data they provide will be kept, and at what point their information might be in the public domain. “If people are worried about whether our systems are secure,” says Vicky, “we’ll explain how we have a specific ring-fenced system, which holds information securely, with strict controls and protocols around access.
“We’ll also assure people that the information we've requested is only that which is necessary and proportionate,” she adds. “And we're not going outside what's genuinely needed for the investigation.”
What happens if I don’t cooperate?
Where someone fails to cooperate, it not only hampers the investigation, but it might also ultimately result in them appearing before a tribunal for non-cooperation, where they could be excluded from membership and have to pay costs.
In ICAEW’s revised Disciplinary Sanctions Guidance, effective from 1 January 2026, the penalties for members and firms that fail to cooperate with investigations have been strengthened. Serious or deliberate non-cooperation now carries a starting point of exclusion. “This reflects the seriousness of non-cooperation,” says Vicky. “If you're not cooperating with your regulator, we can't properly regulate you.”
As well as DBL 8, there is a requirement in Investigation and Disciplinary Regulation (IDR) 16, placing an obligation on ICAEW members, firms, affiliates and relevant persons to provide specified information if asked to do so by the Conduct Department. Under this, if someone fails to respond to requests for relevant information, the Head of Investigation may serve a notice requiring that the information is supplied within 14 days.
“If we issue a notice, this will be after there has already been formal correspondence saying we'd like some information and providing a detailed schedule,” explains Vicky. “We will have written to the member several times but received no responses. It's only as a last resort that we would then serve a formal notice,” she explains. “And, if they don't comply at that point, it becomes a disciplinary matter in itself.”
“If a notice comes through, you really do need to pay attention and provide what we’ve asked for,” stresses Silpa, “because things have already become serious for it to have got to that point."
If you are found to have failed to cooperate, as well as exclusion, the tribunal may impose a costs order. “Where there are continual delays, ICAEW incurs costs,” explains Vicky. “So, when we have cases proved, we will apply for those costs.”
Engaging with the process
In larger firms, there is often a nominated individual, such as the head of compliance, who is familiar with ICAEW’s investigation and complaints process and deals with these types of information requests.
Smaller firms or sole practitioners usually won’t have that type of structure behind them, so the process may be less familiar, and they may have more questions, worries or concerns. If this is the case, it’s important not to ignore, or delay your response to, any enquiries or requests from the Conduct Department.
It’s important to note that the Disciplinary Sanctions Guidance in respect of DBL 8 makes no difference between size of firm, so small or large you have to comply. It’s the same for seniority of members. Cooperation applies equally to everyone.
“We’d always urge you to engage directly with us if you receive a request and have any concerns,” says Vicky. "This might mean simply picking up the phone. It's often the conversations we have which reassure people and help us to move the investigation process along.
“If you’re a member or firm, you can expect us, as a regulator, to be fair, reasonable and proportionate,” she emphasises. “In return, as your regulator, we expect you, as a member or firm, to treat our requests as a priority, and to respond to them promptly, fully and professionally.”