The ICPAU deals with complaints from the public concerning the ethical and professional conduct of the ICPAU's members, member practices and registered students.

Disciplinary and Ethics Committee

The Institute has a Disciplinary and Ethics Committee which receives and inquires into cases against members and takes appropriate action.  A complaint or an allegation against a member of the Institute, if considered to constitute a professional misconduct may be referred to the Disciplinary and Ethics Committee.

Raising Compalints

Any member of the public or profession, who comes across any such cases of such misconduct by our members, can refer them to the Institute for appropriate disciplinary action.

Penalties

The Committee can impose any or a combination of the following penalties:

(a) The accountant be admonished.
(b) The accountant can be suspended from practice for a certain period of time not exceeding two yeas.
(c) The accountant may be suspended from membership for a period not exceeding two years.
(d) The accountant may be fined as determined by the committee.
(e) The accountant may pay compensation as determined by the committee.
(f) The accountant’s name may be struck off the roll of accountants.

Appeals

The Committee’s decisions are final and have to be implemented by Council. However, there is room for the accountant or complainant to appeal to the High Court against the Committee’s decision.

Click Code of ethics Sept 2009 zip for the Code of Ethics.