Do I need to report to ICAS if I am charged with a criminal offence?

As a professional regulator acting in the public interest, we expect our members to uphold the highest standards of competence and conduct and to act in a way that maintains the public’s confidence in the profession. This article looks at the responsibility of members to report criminal matters to us.

Every year, the ICAS Investigation Committee considers a number of complaints where members have received a criminal charge and/or criminal conviction. While not all cases require us to take disciplinary measures, it’s important for us to consider the nature of the offence to determine whether or not the member’s actions amount to grounds for disciplinary action.  

When to report? 

ICAS General Regulation 2.2 requires all criminal charges and convictions to be reported to us without delay. There are a few exceptions to this, for example fixed penalty notices for minor road traffic offences, such as speeding, or other fixed penalty notices issued by local authorities, such as dog fouling, don’t need to be reported. 

It’s important to note that your reporting obligation is triggered at the point you are charged with a criminal offence, rather than at the point of conviction. If you receive a criminal charge, you should report the matter to us regardless of whether you intend to plead guilty or not guilty. You shouldn’t wait to see whether you are convicted, nor wait to see what (if any) sentence you receive prior to reporting.   

Why report? 

We’re committed to maintaining public confidence in the accountancy professional by promoting the highest professional and ethical standards among our members. ICAS Rules state that a member convicted of certain offences shall be presumed to be guilty of professional misconduct. However, even where this test is not automatically met, where a member has been charged with (or convicted of) a criminal offence, this will inevitably raise questions in relation to their ethics (and potentially competence) and it is important that we consider these questions carefully.   

If you fail to report a criminal matter to us or unreasonably delay in doing so – that will constitute a breach of General Regulation 2.2. Not telling us about a charge or conviction may therefore provide additional grounds for disciplinary action, even if the offence itself was not serious. So, if you are in any doubt as to whether something needs to be reported, you should err on the side of caution and contact us. 

Who is required to report? 

While this article refers to the reporting obligations of members, the same obligations apply to CA student members, affiliates and, where appropriate, firms. Also, for the avoidance of doubt, the duty to report is not restricted to members in practice and applies equally to members in business.  

Do I need to report criminal matters that happened in a personal context? 

It’s important to understand that your reporting obligation applies equally to criminal matters which occur in a personal or professional capacity. Each year, we’re required to consider behaviour which take place in a member’s private life. While it won’t surprise most that we take a serious view of criminal convictions involving financial matters (such as embezzlement or fraud), our interest also extends to cover offences, including those that have occurred in a personal context, where an informed third party might perceive that the action discredits ICAS or the profession. For example, recent investigations have considered matters relating to assault, motoring offences (including careless driving and drink driving), and domestic abuse. 

While the number of reports of criminal matters to ICAS remain small, we have seen an increase in these in recent years. Our view is that this increase is as a result of members being more aware of their reporting obligations, rather than an increase in criminal charges being brought against members. However, the Investigation Committee is keen to highlight to all members their obligations to always adhere to the fundamental principles of the ICAS Code of Ethics, even in your own time.  

In particular, Section 115.1 of the Code states that “A professional accountant shall comply with the principle of professional behaviour, which requires an accountant to comply with relevant laws and regulations and avoid any conduct that the accountant knows or should know might discredit the profession. A professional accountant shall not knowingly engage in any business, occupation or activity that impairs or might impair the integrity, objectivity or good reputation of the profession, and as a result would be incompatible with the fundamental principles”. 

What if I am not sure whether I should need to report a criminal matter I have been charged with? 

You can contact ICAS on 0131 347 0271 and ask to speak to a member of the Investigations Team to discuss your query or, alternatively, send your query through the button below. 

If you would like to know more about how criminal matters are considered by ICAS, further information is available in our disciplinary section. 

If you have any questions in relation to whether you require to report a criminal matter you have been charged with, please contact the Investigations Department on +44 (0)131 347 0271 or, alternatively, send your query through the button below.