Committed to maintaining the highest standards of integrity across the global accountancy profession.
AIA members are expected to uphold the principles outlined in the AIA Constitution and Code of Ethics. If a member’s conduct falls short of these standards, AIA has a clear and structured Disciplinary Framework and process in place to investigate and, where necessary, take appropriate action. Our approach is designed to protect the public interest, maintain confidence in the profession, and support members in meeting their professional obligations.
AIA members are required to uphold high standards of professional conduct, ethics, and professionalism. You may consider making a complaint if you believe a member has breached the AIA Constitution, Code of Ethics, or related rules, or if their actions risk bringing discredit to themselves, AIA, or the wider accountancy profession.
Before submitting a complaint, you must give the member a reasonable opportunity to resolve the matter through their firm’s internal complaints procedure. AIA will not consider complaints unless this step has been taken. If the matter remains unresolved after four weeks, you may escalate your concern to AIA.
If you decide to proceed, you should review the AIA Complaint Guidelines, which explain how AIA assesses and manages complaints, including the types of matters that can and cannot be investigated.
AIA does not normally investigate complaints relating to fee levels, legal disputes, or commercial decisions unless there is evidence of professional misconduct.
If your concern falls within AIA’s remit and has not been resolved directly with the member, you can submit a complaint using AIA’s online complaint form. Complaints submitted outside this process, including via AIA Branches or third parties, may be delayed or rejected.
If you are an AIA member who is the subject of a complaint or involved in disciplinary proceedings, you can refer to the FAQs for further information on the process, timelines, and what to expect.
Sanctions are applied only as a last resort. AIA actively supports members in maintaining appropriate standards to avoid situations where sanctions are necessary. Where sanctions are imposed, their nature and duration reflect the seriousness of the matter.
AIA has a range of sanctions that may be applied depending on the severity of the issue, the extent and history of any non-compliance, and the level of risk posed to the public interest, the reputation of AIA, and the integrity of the profession.
The purpose of sanctions is to protect the public interest, address and deter misconduct by members, uphold appropriate professional standards, and maintain confidence in both AIA and the accountancy profession as a whole.
The AIA Sanctions Handbook sets out the framework used by Committees involved in the Complaints, Disciplinary and Appeals processes when determining appropriate sanctions. It applies to AIA Members, former Members, Elected Members, and Students, and is approved by AIA Council.
The guidance explains the principles that Committees must consider when deciding on sanctions, outlines the range of sanctions available, and identifies the factors relevant to each case. It also provides indicators to help assess the seriousness of a matter and ensure decisions are proportionate and consistent.
By establishing a structured approach to decision-making, the handbook supports Committees in reaching fair and consistent outcomes. It also promotes transparency by helping individuals subject to complaints or disciplinary proceedings understand the types of sanctions and outcomes that may apply.
View Sanctions HandbookIf your concern relates to suspected malpractice, wrongdoing, or unethical behaviour identified through your work, you should refer to our Whistleblowing and Disclosures guidance. This page explains how to raise concerns confidentially, the protections available, and how AIA handles whistleblowing reports.
Whistleblowing guidanceIf your concern relates specifically to potential breaches of money laundering regulations or suspicious financial activity, please refer to our Anti-Money Laundering Disclosures guidance. This page outlines how to report concerns, the appropriate channels to use, and how AIA assesses and responds to AML-related disclosures.
Anti-money laundering disclosuresAIA publishes summaries of recent disciplinary decisions, excluding cases where allegations are not proven. Decisions are published once the appeals process has concluded, in accordance with the AIA Constitution.
Disciplinary OutcomesSome disciplinary meetings are open to the public. You can view upcoming meetings, including dates, times, and attendance information, on our website. Publishing this information supports transparency and allows interested parties to stay informed about forthcoming hearings and decisions.
Upcoming meetings
