DISCIPLINARY PROCEEDINGS

COMPLAINTS

AIA demands the highest standards of professional conduct from our members. Members are required to undertake continuing professional development (CPD), adhere to AIA’s Bye-Laws and Code of Ethics, and may be subject to disciplinary action. AIA will take disciplinary action against a member where there is sufficient reason to believe that misconduct has occurred, including failure in relation to professional ethics and conduct requirements, breach of AIA’s Articles, Bye-Laws, rules and regulations or any act or default likely to bring discredit to the member, AIA or the accountancy profession.

A valid complaint is dealt with through the AIA’s Disciplinary Proceedings under which the complaint is thoroughly investigated by the Investigations Committee and then referred to the Disciplinary Committee where appropriate for further action.

AIA will not be involved with complaints relating to fee charges, legal disputes or business decisions of a member unless associated misconduct is involved.

AIA’s policy in relation to referrals from regulatory or statutory bodies provides that the default position is that such referrals will be treated as Complaints and will be processed in accordance with the Associations Articles of Association and Bye laws.

The Guide to Sanctions explains the key decisions in the sanctioning process and sets out the approach the disciplinary committees should take when considering disciplinary action against members.

Submit a complaint.

INVESTIGATIONS COMMITTEE

The Investigations Committee is authorised to settle a case, where appropriate, with the mutual agreement of the two parties and is responsible for considering the information and documentation about the complaint to the disciplinary process and gathering further information and evidence as it considers necessary. This is done in writing with the complainant, the member complained about (the respondent) and other parties involved (e.g. in the case of complaint against a Firm).

In the case of minor matters that are unlikely to result in the suspension or withdrawal of a members certificate or other serious sanction the Investigations Committee can settle complaints by conciliation with the mutual agreement of the respondent and the complainant by means of a Consent Order, setting out the terms of the agreed settlement and the sanction imposed.

If there is a case to be answered the Investigations Committee arranges for the case to be presented and prosecuted before the Disciplinary Committee.

DISCIPLINARY COMMITTEE

The Disciplinary Committee hears any case put forward by the Investigations Committee. A complainant will be invited to attend any hearing that is arranged.

Where the case for misconduct is found to have been proved the Disciplinary Committee is empowered to make an Order or Orders against the respondent, imposing one or more sanctions on the member ranging from reprimand to exclusion from membership and which may include a fine.

APPEAL PROCESS

Where an appeal is made, the Appeal Committee may affirm, vary and rescind any Order of the Disciplinary Committee, substitute other Order or Orders, or require that the complaint be heard afresh by the Disciplinary Committee.

DISCIPLINARY FINDINGS

Details of Disciplinary Orders issued to members will appear here after the right of appeal has expired.