ICAS ICAS logo

Quicklinks

  1. About Us

    Find out about who we are and what we do here at ICAS.

  2. Find a CA

    Search our directory of individual CAs and Member organisations by name, location and professional criteria.

  3. CA Magazine

    View the latest issues of the dedicated magazine for ICAS Chartered Accountants.

  4. Contact Us

    Get in touch with ICAS by phone, email or post, with dedicated contacts for Members, Students and firms.

Login
  • Annual renewal
  • About us
  • Contact us
  • Find a CA
  1. About us
    1. Governance
  2. Members
    1. Become a member
    2. Newly qualified
    3. Manage my membership
    4. Benefits of membership
    5. Careers support
    6. Mentoring
    7. CA Wellbeing
    8. More for Members
    9. Area networks
    10. International communities
    11. Get involved
    12. Top Young CAs
    13. Career breaks
    14. ICAS podcast
    15. Newly admitted members 2022
    16. Newly admitted members 2023
  3. CA Students
    1. Student information
    2. Student resources
    3. Learning requirements
    4. Learning updates
    5. Learning blog
    6. Totum Pro | Student discount card
    7. CA Student wellbeing
  4. Become a CA
    1. How to become a CA
    2. Routes to becoming a CA
    3. CA Stories
    4. Find a training agreement
    5. Why become a CA
    6. Qualification information
    7. University exemptions
  5. Employers
    1. Become an Authorised Training Office
    2. Resources for Authorised Training Offices
    3. Professional entry
    4. Apprenticeships
  6. Find a CA
  7. ICAS events
    1. CA Summit
  8. CA magazine
  9. Insight
    1. Finance + Trust
    2. Finance + Technology
    3. Finance + EDI
    4. Finance + Mental Fitness
    5. Finance + Leadership
    6. Finance + Sustainability
  10. Professional resources
    1. Anti-money laundering
    2. Audit and assurance
    3. Brexit
    4. Charities
    5. Coronavirus
    6. Corporate and financial reporting
    7. Business and governance
    8. Ethics
    9. Insolvency
    10. ICAS Research
    11. Pensions
    12. Practice
    13. Public sector
    14. Sustainability
    15. Tax
  11. CPD - professional development
    1. CPD courses and qualifications
    2. CPD news and updates
    3. CPD support and advice
  12. Regulation
    1. Complaints and sanctions
    2. Regulatory authorisations
    3. Guidance and help sheets
    4. Regulatory monitoring
  13. CA jobs
    1. CA jobs partner: Rutherford Cross
    2. Resources for your job search
    3. Advertise with CA jobs
    4. Hays | A Trusted ICAS CA Jobs Partner
    5. Azets | What's your ambition?
  14. Work at ICAS
    1. Business centres
    2. Meet our team
    3. Benefits
    4. Vacancies
    5. Imagine your career at ICAS
  15. Contact us
    1. Technical and regulation queries
    2. ICAS logo request

Statement from the Convener of the Investigation Committee

  • LinkedIn (opens new window)
  • Twitter (opens new window)
By Ian Robertson CA

17 July 2020

The Investigation Committee, which deals with complaints against CAs, has recently published its annual report, which includes information on the complaints received, investigated and determined by ICAS in 2019. It will hopefully promote a better understanding of one aspect of ICAS’ role which is – understandably – not normally front and centre in ICAS’ communications.

We know from surveys that ‘keeping the CA badge shiny’ remains one of the key priorities for ICAS Members. We hope that this report – together with the sanctions regularly published on the website and in CA Magazine – promote confidence that we are dealing with disciplinary matters in a robust and proportionate manner.

As Convener of the Investigation Committee, I wanted to take this opportunity to respond to another matter that has become apparent from a recent Member survey which provided respondents with an opportunity to give their thoughts on our disciplinary process.

It appears from this that there may be a misunderstanding about ICAS’ ability to deal with certain complaints. While we don’t know how widespread this perception is, I thought it was important that I take the time to explain ICAS’ reach in terms of complaints.

  • ICAS can consider complaints against ICAS Members, Student Members and Affiliates.
  • Complaints can be considered against firms only where the firm is authorised by ICAS (most firm complaints are audit-related, but there are some other circumstances in which concerns are directed against a firm as a whole).
  • While ICAS can consider complaints against individual CAs employed in firms we do not regulate, such as the ‘Big Four’ accountancy firms, we cannot investigate complaints against firms which are not authorised by ICAS.
  • Many of the ‘public interest’ complaints which feature in the press also fall outside our jurisdiction, with UK legislation making other bodies, such as the FRC, responsible for investigating and determining whether there has been misconduct or incompetence.

Therefore, while it may appear to some that ICAS’ investigatory and disciplinary attentions are disproportionately focused on individuals, and smaller and medium-sized firms, this may be based on a misconception about who, and what, we have the power to investigate.

You have my assurance that all complaints received by ICAS, and which fall within our remit, are subject to the same level of rigorous scrutiny. Those processes incorporate oversight by a hardworking committee comprised of an even mix of CAs and Lay Members to whom I pay tribute for the efforts they make on ICAS’ behalf in maintaining the high standards expected of us all (in our professional and personal behaviours).

If you have any concerns in this area which you think should be considered, please do not hesitate to get in touch with our Investigations team at CA House.

Investigations Annual Report

The ICAS Investigation Committee is pleased to issue its public annual report covering the operation of the ICAS investigation function…

Disciplinary Notices

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

2022-01-xero 2022-01-xero
ICAS logo

Footer links

  • Contact us
  • Terms and conditions
  • Modern slavery statement
  • Privacy notice
  • CA magazine

Connect with ICAS

  • Facebook (opens new window) Facebook Icon
  • Twitter (opens new window) Twitter Icon
  • LinkedIn (opens new window) LinkedIn Icon
  • Instagram (opens new window) Instagram Icon

ICAS is a member of the following bodies

  • Consultative Committee of Accountancy Bodies (opens new window) Consultative Committee of Accountancy Bodies logo
  • Chartered Accountants Worldwide (opens new window) Chartered Accountants Worldwide logo
  • Global Accounting Alliance (opens new window) Global Accounting Alliance
  • International Federation of Accountants (opens new window) IFAC
  • Access Accountancy (opens new window) Access Acountancy

Charities

  • ICAS Foundation (opens new window) ICAS Foundation
  • SCABA (opens new window) scaba

Accreditations

  • ISO 9001 - RGB (opens new window)
© ICAS 2022

The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

ICAS logo

Our cookie policy

ICAS.com uses cookies which are essential for our website to work. We would also like to use analytical cookies to help us improve our website and your user experience. Any data collected is anonymised. Please have a look at the further information in our cookie policy and confirm if you are happy for us to use analytical cookies: