Our disciplinary framework safeguards the integrity of the accountancy profession by ensuring AIA members uphold the highest standards of conduct and ethics.
AIA members are expected to act with professionalism, honesty, and accountability, as outlined in the AIA Constitution and Code of Ethics. When a member’s conduct falls short of these standards, or brings the Association into disrepute, they may be subject to disciplinary action under AIA’s rules and regulations. AIA’s disciplinary process is designed to be fair, transparent, and in the public interest. It operates independently through a structured system of committees that investigate complaints, conduct hearings, and issue sanctions where appropriate. This framework ensures that professional standards are upheld and public trust is maintained.
AIA’s disciplinary process is built on fairness, transparency, and a commitment to the public interest. It operates independently through a structured system of committees that investigate complaints, conduct hearings, and issue sanctions where necessary. This framework ensures that professional standards are consistently upheld and that trust in the accountancy profession is maintained across our global community.
To maintain impartiality, individuals may only serve on one disciplinary committee at a time. Each committee plays a distinct role in supporting ethical conduct and fulfilling AIA’s regulatory responsibilities. This separation of duties helps safeguard the integrity of the process and reinforces AIA’s commitment to independent, balanced decision-making.
The Practice Compliance Committee plays a key role in maintaining professional standards among AIA members in public practice. It oversees compliance with AIA’s Articles, Bye-Laws, Regulations, and Code of Ethics, as well as relevant accounting, auditing, legal, and regulatory requirements.
The committee monitors the submission of required returns and statements and reviews the conduct of members and firms holding practising certificates. Where a regulatory requirement is not met, the committee may require remedial action within a set timeframe. In more serious cases, it can impose fines, suspend or revoke practising certificates, apply conditions or restrictions, or refer the matter to the Disciplinary Committee for further action.
Terms of ReferenceThe Practice Compliance Appeals Committee reviews appeals relating to decisions made by the Practice Compliance Committee. These appeals typically concern the granting or holding of practising certificates, compliance monitoring, or the submission of required documentation. Operating independently, the committee ensures fairness and transparency throughout the appeals process. It has the authority to uphold the original decision or refer the matter back to the relevant committee with recommendations for further consideration, helping to maintain confidence in AIA’s regulatory oversight.
Terms of ReferenceThe Investigations Committee reviews complaints about member conduct and ensures concerns are handled fairly and efficiently. It has the authority to investigate complaints, refer findings to the Disciplinary Committee, or resolve minor issues through mediation or other forms of dispute resolution. This process supports AIA’s commitment to maintaining high professional standards.
Terms of ReferenceThe Disciplinary Committee conducts formal proceedings when concerns are raised about the conduct of AIA members, elected members, firms, or students. It holds hearings, determines whether a disciplinary offence has occurred, and issues appropriate sanctions. This ensures that AIA continues to act in the public interest and uphold the integrity of the profession.
Terms of ReferenceThe Appeals Committee reviews decisions made by the Disciplinary Committee to ensure fairness and transparency. It hears appeals against findings and sanctions, and has the authority to issue final orders. This independent review process protects member rights while reinforcing AIA’s commitment to ethical standards.
Terms of Reference
In the unfortunate event that you feel it necessary to make a complaint about an AIA member, you should read through our Complaint Guidelines which set out how AIA assesses and deals with complaints made against members, including clarification of issues that AIA can and cannot investigate.
AIA cannot normally be involved with complaints relating to the level of fees charged, legal disputes, or business decisions of a member unless misconduct is involved.
Before raising a complaint with AIA, you must give a member sufficient opportunity and time to resolve the matter through his or her firm’s internal complaints procedures where appropriate. Your complaint will not be considered unless this route has been taken.
If after four weeks the firm has not resolved your complaint you should lodge a complaint using AIA’s online complaint form. Failing to use the complaint form may result in your complaint being delayed or rejected. Please note that no complaints should be directed through AIA Branches or third-parties.
This guidance provides a structured approach for committee members who make decisions on sentencing and to provide Members, who may be the subject of complaints or disciplinary referrals, with a transparent range of penalties and orders likely to be imposed.
