The Association of International Accountants (AIA) has released an updated version of its Sanctions Handbook, now in effect for all Members and cases heard by Disciplinary Committees.
The revised Handbook outlines enhanced procedures and clear guidance for determining appropriate sanctions in cases of alleged professional misconduct. It reflects AIA’s ongoing commitment to upholding high standards of ethical behaviour and professional accountability within the accounting profession.
AIA upholds high standards and expects competent work and professional conduct by its members. Accountancy is a trusted and respected profession and AIA aims to always ensure that members:
- behave professionally and ethically
- comply with the AIA Constitution, Code of Ethics and relevant legislation
- keep their skills and competence up to date
The Sanctions Handbook supports the work of AIA’s Complaints, Disciplinary, and Appeals Committees by providing a more structured framework for assessing breaches and applying proportionate sanctions. The guidance sets out the methodology which should be followed by the Committees involved in AIA’s Complaints, Disciplinary and Appeals process in determining the appropriate sanction to impose on an AIA Member, former Member, Elected Member or Student. The changes aim to improve transparency, consistency, and fairness in disciplinary outcomes.
The Handbook also reinforces AIA’s core principles, including:
- Protecting the public interest
- Maintaining professional standards
- Deterring misconduct
- Preserving the reputation of the profession
The updated version is now available on the AIA’s website and is applicable to all future disciplinary proceedings.
