Complaint Brochure

Complaints Investigation and Disciplinary Procedures

Information for Complainants, Members, Students, Professional Corporations and Firms

 

INTRODUCTION

As the governing body of a self-regulating profession, the Institute of Chartered Accountants of Ontario has a responsibility to protect the public interest by ensuring that all members, students, professional corporations and firms observe high professional and ethical standards. This responsibility is met through a program of inter-related activities that includes:

• High standards of qualification, involving both a demanding education program with a rigorous final examination and a significant period of prescribed practical experience under authorized supervision

• A comprehensive professional development program

• An internationally recognized, mandatory practice inspection program directed to ensuring that members and firms engaged in public practice maintain prescribed professional standards

• Practice and ethics advisory and counselling services

• A comprehensive and well-resourced disciplinary process that, through experienced members of the profession and public representatives, deals on a timely basis with complaints and other matters concerning the professional conduct of members, students, professional corporations  and firms

The Institute does not have the power to compel a member, student, professional corporation or firm to pay monies or to perform acts in relation to third parties. These powers are exercised by the courts. Similarly, disputes in respect of fees, unless satisfied through the operation of the Institute's fees mediation service, are determined by the courts.

PROFESSIONAL CONDUCT COMMITTEE

 

The Professional Conduct Committee investigates all written complaints received about Institute members, students, professional corporations and firms as well as any other matter drawn to its attention that may indicate a violation of the Institute's rules of professional conduct, regulations or bylaws. The committee also provides advice to members, students, professional corporations and firms on questions concerning the ethical propriety of a proposed course of action or the application of the rules of conduct to a specific situation. The committee, which is composed of 25 volunteers appointed by the Council, sits in two divisions. It includes 23 CAs, representing a broad cross section of the membership from all parts of the province, and two public representatives.

Matters under investigation and information gathered by the Professional Conduct Committee are confidential to the committee except to the extent necessary to carry out a prosecution when charges are laid. Members, students, professional corporations and firms under investigation (referred to hereafter as respondents) have the right to legal counsel at all stages of the proceedings.

When a complaint is received, a copy of the letter is forwarded to the respondent, who is asked to provide written comments and other information about the matter that the respondent would like the professional conduct committee to consider.  Complainants are required to provide all pertinent details of the alleged misconduct, including any related documents, and respondents are expected to provide a full and complete response to the allegations made against them. Upon receipt, a copy of the respondent’s reply may be forwarded to the complainant for information and further comment. Any additional information provided by the complainant may be shared with the respondent.

Failure on the part of the respondent to reply promptly to a letter from the Institute requesting comments about a complaint will be referred to the Professional Conduct Committee and may result in a charge under Rule 104 of the Rules of Professional Conduct.

When all correspondence and other pertinent data have been received from the complainant and the respondent, it is forwarded, together with a report summarizing the pertinent details, to the Professional Conduct Committee. In considering the matter, the committee may find it necessary to obtain further information from the respondent. In these cases, the committee may request the respondent to attend:

• An informal subcommittee meeting

• A formal committee meeting

Where the subject matter of the complaint is complex or serious, the committee may appoint an investigator to obtain detailed information, including statements and supporting documents, from all parties to the matter. Typically the investigator meets with the complainant to obtain further information pertaining to the complaint. The investigator also meets with the respondent and others who are able to provide information about the complaint. The investigator then prepares a written report to the Professional Conduct Committee summarizing his or her findings. The investigator and the respondent are invited to attend a Professional Conduct Committee meeting to answer questions about the matter under investigation. Where the investigator has gathered together documents in support of a report, standards enforcement staff will provide the respondent with a brief of the documents circulated to the Professional Conduct Committee.

The Professional Conduct Committee, after considering the information before it, may conclude:

• The member or student did not breach the rules of professional conduct and the file should be closed

• A breach of the Rules of Professional Conduct may have taken place but the matter does not justify the laying and prosecuting of charges before the Discipline Committee. In these cases, the Professional Conduct Committee may provide guidance and advice to the respondent to assist in avoiding a similar situation in the future

• A breach of the Rules of Professional Conduct has taken place and charges should be laid

Complainants are informed as to the disposition of their complaints after the Professional Conduct Committee has reached a decision on the matter. If, after closing a file, new information is received, the committee may reopen the file.

Any complainant dissatisfied with the committees decision not to lay charges of professional misconduct may, upon payment of the appropriate fee, currently $100, make application to the Independent Reviewer of Complaints for a review of the Professional Conduct Committee's decision. The Independent Reviewer of Complaints, who is not a member or student of the Institute, shall refer the matter back to the Professional Conduct Committee for reconsideration (and the Institute will refund the fee) if he or she determines that:

• The Professional Conduct Committee failed to follow appropriate procedures in arriving at its decision

• There is reason to suspect lack of independence on the part of any member of the committee who participated in the decision

• The committee did not give due consideration to all of the available evidence in arriving at its decision

The decision of the Reviewer of Complaints is final. When the Professional Conduct Committee reconsiders a matter as the result of a referral by the Independent Reviewer of Complaints, it issues written reasons for its decision to the complainant and the reviewer.

DISCIPLINE COMMITTEE

 

When the Professional Conduct Committee lays charges of professional misconduct, a formal hearing is held in front of the Discipline Committee. The Discipline Committee's members are appointed by the Council and consist of Institute members and public representatives. Hearings are conducted in accordance with the provisions of the Statutory Powers Procedure Act and the Bylaws of the Institute and are open to the public unless an application is granted that they be held in camera.

At the hearing, legal counsel to the Professional Conduct Committee acts as prosecutor and presents evidence in support of the charges. Witnesses are examined and cross-examined, and evidence is presented generally as it would be in a civil trial. The Discipline Committee has the authority to summon witnesses and demand evidence relevant to the case at the request of either the prosecution or the respondent charged.

After considering all the evidence and listening to arguments from both the Professional Conduct Committee and the respondent, the Discipline Committee makes its decision. Courses of action open to the committee include:

• A decision of not guilty
• A decision of guilty and an order or orders that the:
  • Respondent be reprimanded
  • Respondent be fined
  • Respondent be charged costs of the hearing
  • Member or student be suspended from the Institute
  • Student be struck off the register of students
  • Member be expelled from membership in the Institute
  • Member satisfactorily complete a professional development course or courses and/or an examination and/or engage an advisor or tutor
  • Respondent complete a period of supervised practice
  • Respondent be re-investigated by the Professional Conduct Committee
  • Practice of public accounting by the respondent be restricted for a specified period of time
  • Member or student be disciplined in such other manner as the committee may determine
  • Respondent establish or complete a professional training program
  • Respondent establish, maintain and uphold quality control procedures for the practice
  • Decision and order(s) be publicized with or without the respondents name

 

THE APPEAL COMMITTEE

 

As with the Professional Conduct Committee and the Discipline Committee, the Appeal Committee consists of volunteer members of the Institute and public representatives, all appointed by the Council.

Either the respondent or the Professional Conduct Committee may appeal a decision or order of the Discipline Committee. The appellant can request an appeal on the basis of the transcript of the proceedings before the Discipline Committee and, where it can be demonstrated that there has been a denial of natural justice or a deficiency in the transcript, by way of a hearing de novo. The Appeal Committee has all the powers conferred on the Discipline Committee and, can confirm, reject or amend the decisions and orders of the Discipline Committee. In addition, it may make any order that, in its discretion, the nature of the case or natural justice may require. The decisions and orders of the Appeal Committee are final and binding.

FURTHER INFORMATION

For further information about the ICAO's disciplinary process: