Discipline and Appeal Tribunals information

Complaints against Chartered Accountants are made to the Institute's Investigations Department. Complaints are investigated by the Investigation Committee which is responsible for deciding if cases should be prosecuted before the Discipline Tribunal.

The Discipline Tribunal has the power to impose a number of sanctions, including financial penalties and expulsion from Membership.

The Appeal Tribunal considers appeals against the decisions of any of the ICAS regulatory committees and the Discipline Tribunal.

All hearings before the Discipline Tribunal or Appeal Tribunal are heard in public unless the Chartered Accountant or ICAS apply to the Tribunal for the case, or part of it, to be heard in private. Notifications of future hearings are usually given 7 days prior to the hearing.

See below for guidance and helpsheets to enable you to stay informed in disciplinary and tribunal procedures.

Discipline Tribunal

The Discipline Tribunal has the power to impose a number of sanctions, including financial penalties and expulsion from ..

Appeal Tribunal

Both parties can appeal a decision of the Discipline Tribunal to the Appeal Tribunal. Any appeal requires to be submitte..

Tribunal Guidance

In addition to our Discipline Tribunal and Appeal Tribunal process guidance we've prepared printable guidance helpsheets..

Disciplinary notices

Details of Disciplinary Notices and Regulatory Penalties against ICAS members as a result of formal enquiries.