A complaint against an ICAEW member or firm goes through up to five stages: initial assessment, investigation, consideration by the Conduct Committee, a Tribunals Committee hearing and appeal. Around half of complaints are closed at the first stage. Where a case goes further, the possible outcomes run from no further action or a caution, through reprimands and fines, to withdrawal of a practising certificate or exclusion from membership.

What can ICAEW discipline a member for?

The grounds are set out in Disciplinary Bye Law 4.1 for individuals and 4.2 for firms. The main ones are:

  • Misconduct: any act or omission, in professional work or otherwise, likely to bring discredit on the member, ICAEW or the profession, or falling significantly short of the standards reasonably expected.
  • Professional incompetence: performing professional work incompetently to such an extent, or on so many occasions, as to fall significantly short of the expected standard.
  • Breach of the bye laws or regulations, or failure to comply with an order of a disciplinary or regulatory committee.
  • Conviction of an indictable offence, a director disqualification order or undertaking, and carrying on regulated activities without authorisation.
  • Failure to comply with a notice to supply information, and certain insolvency events affecting the member or their firm.

Resigning does not end the matter. ICAEW’s FAQs say it has powers to act against former members, and Bye Law 4.4 keeps a former member subject to the bye laws for events that happened while they were a member.

Which complaints will ICAEW not investigate?

At the initial assessment stage an investigations officer in ICAEW’s Conduct department decides whether the complaint is something ICAEW can investigate and whether it points to a possible breach of its standards, regulations or guidance. ICAEW says a mistake or poor service will not necessarily meet that threshold, and that it does not investigate disagreements about fees or contractual issues. About 50% of complaints are closed here, with an explanation to the complainant, who can still ask for the case to go to the Conduct Committee. Disputes that are really about service or fees belong in the firm’s own complaints procedure.

Not every case starts with a client. The Practice Assurance Committee referred 37 firms to the Conduct Department in 2025 following monitoring reviews, so findings at a Practice Assurance review can open a disciplinary case.

How is a complaint investigated?

If the complaint passes assessment, the investigations officer gathers evidence from the member, the firm and the complainant and prepares a report, which the member sees in draft. Where the parties can resolve the problem between them, ICAEW may use conciliation; if agreement is reached, ICAEW cannot take disciplinary action on that complaint.

Cooperation is not optional. The FAQs state that members and firms have a duty to cooperate when information is formally requested, and that failing to respond, delaying or not providing what is asked for can itself lead to disciplinary action. Failure to comply with a notice to supply information is a separate ground of liability under Bye Law 4.1(h). Extensions may be agreed for a good reason, such as retrieving files, but not open ended ones.

If the evidence shows a realistic prospect that the allegation would be found proved at a tribunal hearing, the case goes to the Conduct Committee. If not, it is closed, although the complainant can still insist that the committee considers it.

What does the Conduct Committee decide?

The Conduct Committee is independent and meets in private. It applies the test in Bye Law 5.1: is there a realistic prospect that the allegation, if referred to a tribunal, would be found proved? If there is, it can offer a consent order, issue a caution, or refer the case to the Tribunals Committee. A consent order is only possible if the member accepts the formal allegations and agrees to the proposed sanction. If the committee finds no realistic prospect, the complainant can request a case file review by an independent reviewer.

Costs start here. ICAEW’s FAQs say a member may have to pay some or all of the investigation costs once allegations are referred to the Conduct Committee and it finds a realistic prospect of them being proved. Responding promptly and fully helps keep those costs down.

What happens at a tribunal hearing?

Tribunals Committee hearings are formal and normally held in public. A member who wants all or part of the hearing in private must apply in writing within 21 days of receiving the documents confirming the referral. Under Bye Law 5.2 the tribunal decides whether each formal allegation is proved on the balance of probabilities. If an allegation is not proved, it is dismissed. Either side can appeal within 28 days, and the Appeal Committee can dismiss, vary or rescind the decision, substitute another, or send the case back.

ICAEW publishes consent orders and tribunal and appeal findings under its Publication of Decisions Policy. Some criminal convictions go straight to the Tribunals Committee through a fast track process.

What sanctions can be imposed?

Bye Law 11.1 lists the orders a tribunal can make against a member. They include exclusion from membership, suspension, withdrawal of a practising certificate or other licence, a severe reprimand or reprimand, a financial penalty, specified training, costs, repayment or waiver of fees or commission, steps to put things right, a caution, or no further action. For firms the orders include a ban on describing the firm as Chartered Accountants for a period and withdrawal of licences.

The sanctions guidance effective from 1 January 2026 sets starting points by category and seriousness. Financial penalties often refer to six categories: A £25,000, B £20,000, C £15,000, D £10,000, E £5,000 and F £2,000. Three examples relevant to tax practitioners:

Allegation Starting point
Seriously poor tax work Severe reprimand and a category D penalty and/or remedial training; consider return of fees
Less poor tax work Reprimand and a category E penalty and/or remedial training; consider return of fees
Breach of the PCRT standard on advising on tax planning arrangements Exclusion and a category A penalty for each standard breached and/or remedial training

Committees then adjust for aggravating and mitigating factors, such as immediate corrective action or a client who supplied misleading information. Full and unequivocal acceptance of a consent order earns an automatic 30% discount on the financial penalty, and an admission after referral to a tribunal can earn a discount of up to 30%, smaller the closer it comes to the final hearing. Discounts do not apply to non financial sanctions. Costs orders are made separately and must never be used as a sanction.

How might a case run?

Illustration only. A former client complains that a sole practitioner submitted returns with significant errors and then ignored the client’s emails. The officer notes that the poor service element alone may not meet the threshold, but the errors suggest possible incompetence. The member answers the information request late, which becomes a second allegation. The Conduct Committee finds a realistic prospect and offers a consent order with a reprimand and a penalty. The member accepts in full, so the penalty is reduced by 30%, and costs are added. The order is published. Had the member replied on time and shown corrective action, the outcome would likely have been lighter.

What mistakes make things worse?

  • Ignoring or delaying replies to the investigations officer, which can create a separate allegation.
  • Treating the complaint as a fee dispute and arguing with the client instead of addressing the professional issue.
  • Resigning in the hope that the case will lapse.
  • Missing the 21 day window to ask for a private hearing, or the 28 day appeal deadline.
  • Forgetting that ICAEW offers support: CABA and volunteer Support Members can help a member through the process.

Prevention is cheaper than defence. Clear engagement letters, adherence to the fundamental principles and to PCRT are what an investigation will test.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.