ICAEW Disciplinary & Investigations

If a complaint is regarded as being sufficiently serious and relates to a member’s conduct, then it is referred to the Conduct Committee. The committee evaluates the complaint privately, considering relevant documentation, including written representations from the member. The Conduct Committee then decides whether there is a case for the member to answer. If not, then, subject only to a potential review, the matter is closed.

If the Conduct Committee does find that there is a case for the member to answer, then they can take one of the following disciplinary actions:
- Take no further action;
- Invite the member to accept an unpublicised caution.
- Invite the member to consent to a reprimand, fine and costs; or
- Refer the complaint to the Tribunal Committee.

It is essential that the written representations for the Conduct Committee are written objectively and clearly. It must either persuasively set out that there is no misconduct, or where there have been failings, demonstrate appropriate remediation, co-operation, insight and remorse with an objective of achieving an outcome short of a referral to the Tribunal Committee.

It should be noted that where a consent order is offered, it is possible for additional representations to be made to the Conduct Committee after their initial consideration of the matter. It is open for a member to make additional representations on the following:
- That you do not accept the finding, and there are additional points you wish the Conduct Committee to consider.
- That you do not accept the finding and wish the matter to be referred to the Tribunal Committee so you can contest the allegations.
- That you accept the finding but wish to make representations on the proposed sanction with a view to persuading them to reduce any penalty and/or costs awarded against the member.

ICAEW Tribunal Committee

In an ICAEW disciplinary hearing, the Tribunal Committee considers formal complaints referred by the Conduct Committee. At the hearing, the Tribunal Committee hears evidence, legal representations from both sides and will make decisions regarding the factual circumstances. If the allegations are found proven, then the committee will impose a relevant penalty, hearing further legal submissions regarding what the appropriate penalty should be.

The ICAEW publishes a sanctions guidance, which sets out the sort of issues that the Tribunal Committee may take into consideration when deciding what penalty to impose.

The penalty imposed can include a fine, reprimand or exclusion. In addition, there are a number of ancillary orders which can be imposed, such as taking specific advice from a specified source, a waiver or return of fees, the repayment of a commission, and payment of the Institute’s costs, including their investigation costs.

Decisions made by the Tribunal Committee can be appealed to the Appeal Committee if the appeal is made within 28 days of the hearing.

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 in making successful applications of this nature and can advise you on how best to make an application.