Institute of Chartered Accountants in England and Wales
| Website | http://www.icaew.co.uk |
| Tribunal rules | Royal Charters |
| Code of Standards, etc |
By-laws and Regulations Guide to Professional Ethics |
| Grounds for disciplinary proceedings | Committing an act or default likely to bring discredit on the Institute or profession. |
| Powers of administrative suspension? | May suspend/withdraw practice certificate on alleged breach |
| 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 Silbury Court 412-416 Silbury Boulevard Central Milton Keynes MK9 2AF |
| 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 according to nature of charge |
| 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? | No, but can be on request |
| Reasons given for decisions? | Yes |
| Published sentencing guidelines | Yes – see website |
| Where are decisions reported? | Adverse findings reported in accountancy and financial press |
| Alternative to full disciplinary proceedings? | Yes. Conciliation and consent orders available. |
| Ombudsman | The Reviewer of Complaints |
| Address |
PO Box 51 Farnham Surrey GU10 5TA |
| Powers and duties | Reviews rejected complaints |
| Appellate tribunal |
If referred back complaint must be
prosecuted or reasons given 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