AIA members are required and expected to act in line with the requirements set out in the AIA Constitution (incorporating the Code of Ethics).
Members who act outside of these requirements - or bring the AIA into disrepute - are liable for disciplinary action under the rules and regulations of the Association.
AIA’s Disciplinary Process is made up of a system of Committees which receive and investigate complaints and referrals, take disciplinary action, and issue sanctions where appropriate.
A complaint may arise against a member on matters of conduct, professional ethics, standards, breach of the AIA Articles, Bye-Laws, rules and regulations and Code of Ethics; or any act or default likely to bring discredit to the member, AIA or the accountancy profession.
In the unfortunate event that you feel it necessary to make a complaint about an AIA member, you should read through our Complaint Guidelines which set out how AIA assesses and deals with complaints made against members, including clarification of issues that AIA can and cannot investigate.
AIA cannot normally be involved with complaints relating to the level of fees charged, legal disputes, or business decisions of a member unless misconduct is involved.
Before raising a complaint with AIA, you must give a member sufficient opportunity and time to resolve the matter through his or her firm’s internal complaints procedures where appropriate. Your complaint will not be considered unless this route has been taken.
If after four weeks the firm has not resolved your complaint you should lodge a complaint using AIA’s online complaint form. Failing to use the complaint form may result in your complaint being delayed or rejected. Please note that no complaints should be directed through AIA Branches or third-parties.
make a complaint about an AIA memberIf you are considering disclosing information to AIA relating to whistleblowing, please read AIA's Complaint Guidelines which set out how AIA keeps your identity confidential.
If you come across an accountancy service provider (ASP) or trust and company service provider (TCSP) that does not appear to be regulated under the UK or ROI Money Laundering Regulations or appears to be ignoring the regulations, and you want to report it confidentially, you can do one of the following:
The more detail you can give, the easier it will be for us to consider what our response should be. The following information is all useful:
You don't need to give us your identity or contact details, although it would make it easier if we need to clarify things or ask for further information.
Imposing sanctions is a last resort.
AIA actively supports Members to prevent situations arising that would warrant a sanction being imposed. When sanctions are required, the level and duration of the sanction will correspond to the seriousness of the incident.
AIA operates a range of sanctions that can be imposed on Members depending on the seriousness of the situation, the level and history of the Member’s non-compliance and the risk posed to the interests of the public and the integrity of AIA’s reputation and the reputation of the profession as a whole.
The purpose of imposing sanctions is to:
The guidance sets out the methodology which should be followed by the Committees involved in AIA’s Complaints, Disciplinary and Appeals process in determining the appropriate sanction to impose on an AIA Member, former Member, Elected Member or Student. It is approved by AIA's Council.
The guidance has been provided to:
The guidance provides a structured approach for committee members who make decisions on sentencing and to provide Members, who may be the subject of complaints or disciplinary referrals, with a transparent range of penalties and orders likely to be imposed.
AIA SANCTIONS HANDBOOKAIA publishes a summary of all recent disciplinary decisions (with the exception of not proven cases). Decisions are published following the end of an Appeals process as detailed in the AIA Constitution.
Notices of upcoming hearings and outcomes for the AIA Disciplinary Committee are also provided.
published disciplinary outcomesIf you are an AIA member who is the subject of a complaint or is undergoing disciplinary action you can find answers to frequently asked questions relating to the process and timings here.
FAQs for members