Professional Discipline
Professional discipline is the responsibility, in the first instance, of the member’s own professional association or institute. Any complaints concerning the contact of a registered person should be addressed to the constituent body. The Board reviews every disciplinary action taken by a constituent body and a right of appeal lies to it.
Every registered accountant and
auditor is required to conduct him or herself in accordance with
the Board’s Professional Conduct By-laws and the rules of professional conduct
of the constituent
bodies are consistent with those by-laws.