|
 |
|
The disciplinary process is designed to protect the public interest, enforce practice standards and rules of professional conduct, provide a means by which conduct complaints can be dealt with expeditiously, and preserve the integrity of the accounting profession.
Stages of the Disciplinary Process
Receiving a Complaint
A formal written complaint is received. A copy of the complaint is immediately forwarded to the member or student who is asked to provide comments. A copy of the member’s or student’s comments is then sent to the complainant, who is advised that additional information or comments may be provided.
The Professional Conduct Committee
The complaint and response are forwarded by the Director of Ethics to the PCC for review, investigation, and disposition. At the completion of its investigation, the PCC may close the file, provide guidance and advice, or lay charges of professional misconduct against the member or student. In some cases, after a hearing is held, the matter may be resolved by means of a settlement agreement, subject to approval by the PCC.
The Discipline Committee
Once it has received the charges from the PCC, a disciplinary panel is convened and a date is set for the hearing. The panel hears charges, evidence, and arguments. It then makes findings as to guilt and imposes sanctions, ranging from a reprimand to expulsion from membership in the Institute.
Appeals
Members and students have the opportunity to appeal the decision of the Discipline Committee to either Council or directly to the Court of Queen’s Bench. Appeals may also be made to both, first to Council, followed by the Court of Queen’s Bench. Complainants also have an opportunity to appeal the decision of the PCC to close a file with the Complaint Review Panel.
Limits of the Disciplinary Process
ICAM is not a civil court and does not have the power to order restitution or damages to third parties
ICAM does not provide a fee dispute mediation service – anyone with such complaints or concerns is encouraged to try to resolve the matter directly with the member involved. |
|
|
|
Home
