ICAEW.com works better with JavaScript enabled.

Disciplinary Bye-laws definitions

View the Disciplinary Bye-laws definitions.

Contents

A

  • allegation

    means an allegation arising out of a conduct matter which is reported to the Conduct Committee in accordance with these Disciplinary Bye-laws and the IDRs, and which specifies the basis for potential liability to disciplinary action under the Disciplinary Bye-laws. Where alternative bases are specified in respect of the same event or events, each of them constitutes a separate allegation for the purposes of these Disciplinary Bye-laws.

  • appeal

    means an appeal:

    1. against one or more orders of a Tribunal which is brought in accordance with the Investigation and Disciplinary Regulations; or
    2. against one or more orders of a Fitness to Practise Panel which is brought in accordance with the Fitness to Practise Regulations.
  • Appeal Committee

    Appeal Committee means the Appeal Committee of ICAEW whose members are convened into Appeal Panels to consider appeals of orders made by a Tribunal or a Fitness to Practise Panel.

  • assessment

    means the process undertaken by the Conduct Department in respect of a complaint to determine whether there is a potential liability to disciplinary action under the Disciplinary Bye-laws and whether the matter should be the subject of an investigation.

  • Audit Enforcement Procedure

    means the scheme which is operated by the Financial Reporting Council for the investigation of audit complaints and conduct matters (including matters relating to ICAEW members and member firms) which it retains or reclaims pursuant to the Statutory Audit and Third Country Auditor Regulations 2016 and the Delegation Agreement.

B

  • bye-laws

    means all the bye-laws of ICAEW in force at the relevant time.

C

  • case file review

    means a review of a case file carried out by a reviewer in accordance with the processes set out in Investigation and Disciplinary Regulation 28.

  • complainant

    means a person or body (other than an officer or employee of ICAEW acting in such capacity) who brings a complaint to the attention of the Conduct Department. 

  • complaint

    means a matter which is reported to, or comes to the attention of, the Conduct Department concerning the conduct or performance of a member, firm, affiliate or relevant person.

  • Conduct Committee

    means the Conduct Committee of ICAEW which considers allegations reported to it by the Conduct Department and which reviews decisions and / or actions taken by the Conduct Department in assessing complaints, and which prosecutes certain formal allegations before Tribunals.

  • Conduct Department

    means the department within ICAEW's Professional Standards Department (or relevant predecessor or successor body identified as such in the IDRs and/or regulations) which is responsible for assessing complaints, investigating conduct matters, reporting allegations to the Conduct Committee or serious conviction allegations to the Tribunals Committee, prosecuting formal allegations before Tribunals (except those prosecuted by the Conduct Committee) and for making or responding to appeals to the Appeal Committee.

D

  • director

    means a director of a body corporate.

  • disciplinary record

    disciplinary record, in relation to any person or body, comprises all orders, findings, fines and penalties to which he has at any time been subject, being orders, findings, fines or penalties of any description prescribed for the purposes of this definition by regulations.

F

  • firm

    means:

    1. a member firm;
    2. a regulated firm;
    3. a contracted firm; or
    4. a licensed practice.
  • fitness to practise application

    means an application to the Fitness to Practise Committee to consider:

    1. the fitness to respond to an investigation and/or to participate in disciplinary proceedings and/or regulatory proceedings; and/or
    2. the fitness to practise, of a member, affiliate or relevant person which can be made by either the PSD Chief Officer (on behalf of ICAEW) or by a member, affiliate or relevant person themselves in accordance with the Disciplinary Bye-laws and the Fitness to Practise Regulations.
  • Fitness to Practise Committee

    means the Fitness to Practise Committee of ICAEW whose members are convened into Fitness to Practise Panels to:

    1. consider fitness to practise applications in relation to members, affiliates and relevant persons under the Fitness to Practise Regulations; and
    2. review any existing orders made in accordance with Disciplinary Bye-law 13.1 in respect of such members, affiliates or relevant persons.
  • Fitness to Practise Regulations

    means the regulations setting out the process by which Fitness to Practise Panels will consider:

    1. the fitness to respond to an investigation and/or to participate in disciplinary proceedings and/or regulatory proceedings; and/or
    2. the fitness to practise, of members, affiliates and relevant persons, as amended from time to time by the ICAEW Regulatory Board in accordance with Disciplinary Bye-law 16.3.
  • formal allegation

    means an allegation which:

    1. has been referred by the Conduct Committee for hearing by a Tribunal;
    2. has been referred by the Conduct Department for hearing by a Tribunal (in the case of a serious conviction allegation);
    3. may subsequently be considered on appeal by an Appeal Panel;
    4. may be remitted by an Appeal Panel for re-hearing by a Tribunal; and which specifies the basis for potential liability to disciplinary action under the Disciplinary Bye-laws. Where alternative bases are specified in respect of the same event or events, each of them constitutes a separate formal allegation for the purposes of the Disciplinary Bye-laws.

H

  • hearing

    means a hearing of a Tribunal, an Appeal Panel or a Fitness to Practise Panel, whether conducted in person or through video or audio-conferencing facilities, and references to a hearing in these Disciplinary Bye-laws includes a re-hearing.

I

  • ICAEW

    means the Institute of Chartered Accountants in England and Wales.

  • ICAEW Regulatory Board

    means the board delegated by ICAEW Council to have responsibility for the supervision of ICAEW's regulatory and disciplinary functions, and which oversees the appointment of members of the disciplinary committees and the regulatory committees by the Regulatory and Conduct Appointments Committee.

  • IDRs

    means the Investigation and Disciplinary Regulations of ICAEW as may be made and amended from time to time by the ICAEW Regulatory Board in accordance with Disciplinary Bye-law 16.

  • interim order

    means an order of a Tribunal made in accordance with Disciplinary Bye-law 11.5, pending the final determination of allegations or formal allegations under the Disciplinary Bye-laws, which may include one or more of the following:

    1. suspension of a person's membership of ICAEW;
    2. suspension of a person's ICAEW affiliate status;
    3. suspension of a person's registration as a provisional member, Foundation Qualification Holder, Provisional Foundation Qualification Holder or CFAB student of ICAEW;
    4. suspension of any practising certificate, certificate, licence or registration issued to a member, affiliate or relevant person by ICAEW;
    5. the imposition of conditions on any practising certificate, certificate, licence or registration held by a member, affiliate or relevant person;
    6. such ancillary orders as the Tribunal thinks fit including, without limitation, that the member, affiliate or relevant person appoint an alternate for the period of the suspension and notify the Conduct Department, their clients and / or other persons or bodies of the identity and contact details of the alternate.

M

  • member

    means a member of ICAEW and 'membership' shall be construed accordingly.

  • member firm

    member firm means

    1. a member engaged in public practice as a sole practitioner; or
    2. a partnership engaged in public practice of which more than 50 per cent of the rights to vote on all, or substantially all, matters of substance at meetings of the partnership are held by members; or
    3. a limited liability partnership engaged in public practice of which more than 50 per cent of the rights to vote on all, or substantially all, matters of substance at meetings of the partnership are held by members; or
    4. any body corporate (other than a limited liability partnership) engaged in public practice of which:
      1. 50 per cent or more of the directors are members; and
      2. more than 50 per cent of the nominal value of the voting shares is held by members; and
      3. more than 50 per cent of the aggregate in nominal value of the voting and non-voting shares is held by members.

N

  • notice

    means a notice in writing, which may include an electronic communication.

O

  • order

    means an order of the Conduct Committee, a Tribunal, an Appeal Panel or a Fitness to Practise Panel under the Disciplinary Bye-laws.

P

  • practice and public practice

    means practice as a public accountant in any part of the world otherwise than as an employee, subject however to any regulations made pursuant to bye-law 51(b) of the Principal Bye-laws and to any other guidance issued by the Council;practising certificate" means a certificate issued to a member authorising him to engage in public practice.

  • principal

    means a sole practitioner, a partner in a partnership or a director of a body corporate.

  • Principal Bye-laws

    means the Principal Bye-laws of the Institute.

  • provisional member

    Provisional member means for the purposes of these Disciplinary Bye-laws a person who, at the time a matter is determined to be a conduct matter for the purposes of the Disciplinary Bye-laws, has not been admitted to full membership of ICAEW and:

    1. is registered with ICAEW as an ACA student; or  
    2. is registered with ICAEW under a training agreement with an Authorised Training Employer or an Authorised Training Principal; or
    3. has attempted an ACA examination and no more than three years have elapsed since the date of the last attempt at an ACA examination; or
    4. was registered with ICAEW under a training agreement with an Authorised Training Employer or an Authorised Training Principal and no more than three years have elapsed since the training agreement was completed or cancelled; or
    5. has applied for ICAEW membership outside the period allowed under the regulations and the application has not been finally determined.
  • PSD Chief Officer

    means the person appointed to the role of Chief Officer of ICAEW's Professional Standards Department.

R

  • RACAC

    means the Regulatory and Conduct Appointments Committee which is responsible for the appointment and reappointment of members of the disciplinary committees, the regulatory committees and the Fitness to Practise Committee, and which is accountable to the ICAEW Regulatory Board.

  • regulated firm

    means a firm regulated by ICAEW in its capacity as:

    1. a Recognised Supervisory Body under the Companies Act 2006 or the Local Audit and Accountability Act 2014;
    2. a Designated Professional Body under the Financial Services and Markets Act 2000; or
    3. an Approved Regulator and Licensing Authority under the Legal Services Act 2007; or in any comparable capacity under any legislation, wherever in force, for the time being designated in regulations.
  • regulations

    means regulations made by the ICAEW Council or any committee or subcommittee under clause 16 of the Supplemental Charter and Principal Bye-law 49 (power to make regulations) but does not include the Investigation & Disciplinary Regulations or statutory regulations.

  • regulatory committee

    means:

    1. Audit Registration Committee;
    2. Insolvency Licensing Committee;
    3. Investment Business Committee;
    4. Legal Services Committee;
    5. Practice Assurance Committee;
    6. Professional Indemnity Insurance Committee, and any predecessor or successor to any such committee and 'regulatory committee' means any of them.
  • relevant authority

    relevant authority means a body which authorises ICAEW to act as a regulator or to exercise any regulatory or disciplinary function.

  • representative

    representative, in relation to the defendant in any proceedings under these bye-laws, means

    • a barrister, solicitor or member appointed by him to represent him in those proceedings; or
    • any person permitted under regulations to represent him in those proceedings,

    and represented shall be construed accordingly.

T

  • training agreement

    means an agreement of approved training registered with ICAEW and in such form and containing such provisions as may be prescribed in regulations, made between a candidate for membership and the person or firm or organisation at or from whose office the approved training is to be given.

  • tribunal

    means a Tribunal convened from members of the Tribunals Committee in accordance with the IDRs to consider any matter falling to be determined by the Tribunals Committee.

  • Tribunals Committee

    means the Tribunals Committee of ICAEW whose members are convened into Tribunals to consider:

    1. formal allegations referred to it by the Conduct Committee;
    2. serious conviction allegations referred to it by the Conduct Department;
    3. formal allegations referred back to it for re-hearing by an Appeal Panel); and
    4. applications for interim orders made to it by the Conduct Department, and whose members (if so authorised by the RACAC) can approve settlement orders in relation to formal allegations in accordance with the processes set out in the IDRs.

U

  • United Kingdom

    United Kingdom includes the Channel Islands and the Isle of Man.