This is from the “Accounting Makes Cents” podcast episode #56 released on Monday, 15 January 2024.
In today’s episode, we’re going to start off the year with something serious but I believe is a necessary discussion. We’re diving deep into the process of addressing misconduct concerning a member of a professional designation, like the Chartered Institute of Management Accountants (CIMA). The integrity of professional bodies like CIMA relies on upholding high standards of behavior. If you find yourself in a situation where you’ve witnessed or experienced misconduct by a CIMA member, you’re not alone.
I don’t think we really think about these things often enough and it’s all good and well, but you really wanna know what to do in case certain things or situations present themselves to you. Imagine this: You’re diligently working in a business setting, relying on the integrity of professionals around you. But suddenly, you stumble upon a situation that raises doubts—a scenario where ethical lines seem blurred, and professional conduct appears questionable.
This very scenario is what many individuals encounter—a critical moment that tests their understanding of professional standards and ethics. Today, we’ll unravel the steps to navigate such situations and shedding light on how to address them effectively.
Jump to show notes.
Purpose
The conduct process within CIMA serves three fundamental purposes:
1. Protecting the Public: It acts as a shield for the public against unethical or incompetent behavior by CIMA members. This process investigates complaints or allegations that could potentially harm individuals relying on the services of these professionals.
2. Maintaining Trust in the Profession: By addressing and resolving instances of misconduct, the conduct process preserves the credibility and reputation of the accounting profession. It assures clients, employers, and the general public that CIMA members adhere to high ethical standards.
3. Ensuring High Standards of Behavior: The process reinforces the importance of ethical conduct and professionalism within the profession. It sets clear expectations for CIMA members, reminding them of their obligation to uphold integrity and abide by ethical guidelines.
Ultimately, the conduct process serves as a mechanism to ensure that CIMA members and candidates conduct themselves with integrity, protecting the interests of the public, upholding trust in the profession, and maintaining the highest standards of behaviour among accounting professionals.
Criteria
Making a complaint about professional misconduct is pertinent when certain criteria are met:
Seriousness of the misconduct: If the behaviour observed or experienced significantly violates ethical standards, laws, or professional codes of conduct. Instances such as fraud, discrimination, harassment, or actions that endanger others can be considered serious misconduct.
Impact on others or the organisation: When the misconduct affects individuals, teams, or the organization’s reputation, operations, or ethical environment. If it disrupts a fair and respectful workplace or compromises the integrity of the profession, it becomes crucial to address.
Recurring or persistent behaviour: If the misconduct is recurrent, persistent, or part of a larger pattern, it’s essential to report it. Repeated instances of unethical behavior can have lasting consequences and may need formal intervention.
Risk of harm: When there’s a risk of harm to individuals, the organisation, or stakeholders due to the misconduct. For instance, financial irregularities that could impact investors or unsafe work conditions that jeopardize employee safety warrant attention.
Violation of legal or ethical obligations: Any action that directly violates laws, regulations, or professional ethical guidelines requires reporting. This ensures compliance and upholds the standards of the profession.
Personal impact: When the misconduct affects you directly, compromising your ability to work effectively, professionally, or comfortably. If you feel harassed, discriminated against, or witness behaviors that go against your principles, it’s crucial to speak up.
Remember, the decision to make a complaint about misconduct should be considered carefully, ensuring it’s based on valid observations or experiences rather than assumptions or personal grievances. If the situation aligns with one or more of these criteria, it’s pertinent to consider making a formal complaint.
What to provide when making a complaint
When completing the form for lodging a complaint, it’s crucial to provide specific details and documentation to ensure a thorough investigation. Here’s a breakdown of the required information:
Name of the individual being complained about: Clearly specify the full name of the person you’re filing the complaint against. This ensures there’s no confusion regarding the identity of the individual in question.
Detailed summary of the complaint: Provide a concise but comprehensive overview of the complaint. Include specific dates and events related to the misconduct observed or experienced. A clear timeline helps investigators understand the sequence of events.
Supporting evidence documentation: Include any relevant documents, emails, records, or other evidence that substantiate your complaint. These materials strengthen your case and provide tangible support for the allegations made.
Information about legal proceedings: If legal action is planned or already underway regarding the matter, disclose this information. This helps in coordinating the investigation and ensures transparency in parallel processes.
Consent for disclosure: Acknowledge and consent to the disclosure of all documentation submitted as part of the complaint. Understand that these documents might be shared with the other party involved in the complaint, CIMA’s conduct committees, and possibly other relevant third parties, including regulators. Additionally, if the complaint proceeds to the Disciplinary Committee stage, there might be a public hearing where your documents could be made public. Be aware of the potential for appearing as a witness in such proceedings.
Ensuring you provide accurate and detailed information, supported by relevant evidence, increases the likelihood of a fair and thorough investigation into the complaint. Additionally, consenting to disclosure and understanding the potential outcomes, including public hearings, helps you prepare for the process and any further involvement required.
Consequences of an upheld complaint of misconduct
If a complaint of misconduct is upheld after the disciplinary committee’s review, various sanctions may be imposed, such as admonishment, reprimand, severe reprimand, fines (currently with no set limit for members and up to GBP 2000 for candidates), conditional membership or registration, suspension or cancellation of membership in practice, withdrawal of a practicing certificate, or expulsion from membership or cancellation of a candidate’s registration. The severity of the sanction is determined based on the seriousness of the offense and its impact.
Conclusion
In conclusion, this is not just for CIMA but for other professional bodies as well. Addressing misconduct is not just about enforcing rules; it’s about safeguarding the integrity of the profession and protecting the public. The process of filing a complaint or investigating allegations is designed to ensure accountability, maintain trust, and uphold the highest standards of conduct. By understanding this process and participating in it when necessary, we actively contribute to a professional landscape that values integrity and excellence, making sure that the principles we hold dear remain at the core of every professional endeavour.
Show notes simplified
In this episode, MJ the tutor addresses misconduct, covers the process of filing a complaint, and the potential sanctions. Exploring how this process safeguards professionalism and ethical standards within the profession.
Credits:
“Ding Ding Small Bell” (https://freesound.org/s/173932/) by JohnsonBrandEditing (https://www.youtube.com/channel/UC1RImxnsbfngagfXd_GWCDQ) licensed under CC0 Licence.
MJ THE TUTOR 