ACCA Investigation and Disciplinary process
The stated aims of the ACCA are to uphold professional standards and to protect the public. Where ACCA disciplinary action is being considered, the regulatory body will always take into account the public interest as well as the member’s interest.
ACCA Complaints & Investigation Process
Complaints about members of the ACCA are normally made by clients, other accountants, public authorities or can be initiated by the ACCA themselves. The ACCA’s Professional Conduct Department investigates complaints against members. ACCA disciplinary action only occurs when there is evidence of a serious failure to observe their standards.
The Professional Conduct Department will then write to the member, enclosing a copy of the complaint and inviting observations from them. Caution should be exercised before responding to a complaint without legal advice, as this is a crucial stage in the investigation, and it is essential to achieve the right tone from the outset
It is not uncommon for the investigatory process to take up to 6-18 months. The Professional Conduct Department may decide to close the investigation or to refer the member to an independent assessor.
Contact UsACCA DISCIPLINARY PROCESS
Consideration by an Independent Assessor
The assessor will consider the evidence as well as written representations from the accountant, before deciding whether there is a case for the accountant to answer and, if so, whether it is necessary to refer the accountant to the ACCA Disciplinary Committee for a full hearing. This is the members' opportunity to provide their response to the ACCA’s case against them.
The member can, at this stage, seek to persuade the independent assessor that the complaint should go no further. Our ACCA disciplinary defence lawyers can provide accountants with strategic expert advice about the best approach to take at this stage. They can prepare written representations to seek to achieve the best possible outcome.
ACCA Disciplinary Committee
If a member is referred to the ACCA Disciplinary Committee, a formal disciplinary hearing will be listed in due course. During the hearing, the Committee will hear evidence and legal representations from both sides and will then make its findings on the factual allegations. They will also decide whether the factual findings amount to misconduct. If so, then the Committee will hear representations in relation to the most appropriate sanction and also any costs order.
The ACCA publishes a Guidance to Disciplinary Sanctions which provides the member and the Disciplinary Committee with guidance about what may be the most appropriate sanction to impose.
When deciding on the most appropriate sanction, the Disciplinary Committee will take into account aggravating and mitigating factors, such as the member’s previous disciplinary history, evidence of insight, remediation, personal mitigation and the impact of actions on others.
The sanctions which the ACCA Disciplinary Committee can impose are:
- No further action;
- Admonishment;
- Reprimand;
- Severe reprimand;
- Exclusion from membership/Removal from the student or affiliate registers
- The waiver or reduction of fees to a client;
- Compensation to a client up to £1000;
- Fine up to £50,000;
- Specified period not to be reckoned as part of approved accountancy experience;
- Ineligible for membership for a specified period;
- Ineligible to sit ACCA examinations for a specified period;
- Disqualification from one or more examinations
- Orders relating to certificates, licences and future applications for membership
Resolution by a consent order
At any time up to and including the date of the disciplinary hearing, the investigating officer may propose that a complaint is suitable to be disposed of by way of consent order, provided ACCA deem their essential requirements for a consent order to be met. In relation to allegations of minor misconduct, it may be possible to agree with the ACCA on a consent order. A consent order is an alternative method of disposal and can lead to a resolution of the proceedings without the need for a full hearing before the Disciplinary Committee.
A Consent Order Committee will consider the proposed consent order. They can confirm, amend or reject the consent order. The focus of the Consent Order Committee will be to ensure that the proposed Consent Order provides an appropriate resolution to the case. If the member agrees to disposal by consent order, a draft written consent order setting out the proposed terms shall be served to the member. Our defence lawyers can provide advice on disposal by consent order, further, make written representations to the ACCA on this basis, and can provide expert advice on the terms of a consent order.
ACCA Interim Order Committee
In some situations, the ACCA may hold an Interim Order Committee hearing to consider imposing an interim sanction, whilst the substantive allegation is investigated. Interim Orders are used to prevent a member from practising or to restrict their practice while ACCA investigates a concern. An Interim Order is intended to protect the public by ensuring that a member is not able to continue engaging in the practice that is the subject of the investigation.
The Admissions and Licensing Committee
The Admissions and Licensing Committee is responsible for applications to become members, students or affiliates, including readmissions, and applications for any of the certificates and licences issued by ACCA.
It also deals with the eligibility of members, affiliates or students, who become bankrupt, to retain their status and the eligibility of members and firms, who are the subject of reports from ACCA’s practice monitoring department (PMD) or professional conduct department (PCD), to retain certificates.
ACCA Appeals Committee
The Appeals Committee hears appeals from decisions of the Disciplinary Committee and the Admissions and Licensing Committee.
In the event of an adverse outcome at a Disciplinary Committee or an Admissions and Licensing Committee, the member can apply for permission to appeal the decision. An appeal should be based on an error of fact or law in the original proceedings. This application must be made within 28 days of the Disciplinary Committee and 30 days of the Admissions and Licensing Committee of the member receiving the written notice of the decision.
The application for permission to appeal is first considered by the Appeal Committee Chairman, and if the Chairman is not minded to grant permission, it is considered by the Appeal Committee. If permission is granted, then the appeal is heard by the Appeal Committee.
ACCA Health Committee
The Health Committee deals with all fitness to participate determinations referred to it, at the request of the parties or by order of the Disciplinary Committee, Admissions and Licensing Committee, Interim Orders Committee or Appeal Committee.
The Committee will determine whether the member is unfit to participate in the process and proceedings.
The Health Committee shall determine whether the process or proceedings shall be withdrawn, rested on file or deferred for such period as it sees fit (but for no longer than 12 months), and whether any consequential orders are required.
Publicity
It is generally the position that any sanction will be published and that any proceedings before the Tribunal Committee will take place in public. However, in exceptional cases, it is possible for decisions to be anonymised and/or proceedings to take place in private session (whether in full or in part). Our expert team have experience of making successful applications of this nature and can advise you how best to make an application.
How our ACCA disciplinary defence lawyers can help
At Richard Nelson LLP we have experience of representing accountants in ACCA investigations into complaints of misconduct and we understand the significance of regulatory proceedings both personally and professionally. We will work with you to ensure that we achieve the best possible outcome.
If you, or someone close to you, is facing disciplinary proceedings by the ACCA, then please contact us without delay for a confidential discussion about the best way forward.
What we do
Our solicitors can support you at every stage of the ACCA disciplinary process. Our services include:
– Advice and guidance throughout the investigation and disciplinary process;
– Defending you in an ACCA disciplinary hearing if necessary;
– Provision of advice and representation, where necessary, in an appeals process.
If this isn’t exactly what you’re looking for, our other accountancy law services include:
– Solicitors for accountants
– ICAEW disciplinary services
– AAT disciplinary service
– CIMA disciplinary services
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