Institute of Chartered Accountants in England and Wales
| Website | http://www.icaew.com |
| Tribunal rules |
Royal Charters By-laws and regulations |
| Code of Standards, etc | Code of Ethics |
| Grounds for disciplinary proceedings | Committing an act or default likely to bring discredit on the Institute or profession; breach of regulations. |
| Powers of administrative suspension? | May suspend/withdraw practice certificate |
| Settlement/conciliation procedures available? | Yes |
| Who investigates? | Staff on behalf of the Chief Executive |
| Power of entry/search and seizure? | No |
| Power to demand information? | Yes |
| Pre-trial hearing? | Yes, pre-hearing reviews occur in more complex cases |
| Discovery of documents? | Informally |
| Pleadings? | No |
| Tribunal | The Disciplinary Committee/Appeal |
| Address |
The Committee Administrator Metropolitan House 321 Avebury Boulevard Central Milton Keynes MK9 2FZ |
| Legally qualified chairman? | No; but yes on Appeal Panels |
| Tribunal includes lay element? | Yes |
| Tribunal has legal assessor/clerk? | Yes |
| Evidence heard on oath? | No |
| Prosecution conducted in name of | The Investigation Committee |
| Prosecution usually conducted by | Legally qualified members of staff present cases |
| Judicial rules of evidence apply? | No |
| Standard of proof | Civil |
| Maximum fine | No |
| Costs against prosecutor? | Yes, discretionary. No presumption that costs follow the event |
| Power to order compensation? | No, but can order waiver or return of fees |
| Proceedings open to public? | Yes |
| Reasons given for decisions? | Yes |
| Published sentencing guidelines | Yes– see website |
| Where are decisions reported? | Adverse findings reported in accountancy and financial press and on website |
| Alternative to full disciplinary proceedings? | Yes. Conciliation and consent orders available |
| Ombudsman | The Reviewer of Complaints |
| Address | c/o Investigation Committee Administrator |
| Powers and duties |
Reviews no case finding If referred back, complaint considered afresh |
| Appellate tribunal | The Appeal Committee |
| Is right of appeal limited? | No –subject to limited exceptions |
| Costs against prosecutor? | Yes, though not as a matter of course |
| Right of appeal to prosecutor? | No |
Categories: Examples of disciplinary codes