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Top tips for managing an accountancy disciplinary investigation
Julie Matheson
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Podcast 1
Unprofessional behaviour in an accountancy firm: first steps for an effective internal investigation
Podcast 2
How to carry out the internal investigation: privilege, data protection and evidence gathering
Podcast 3
How to finalise the internal investigation: forming conclusions, employment issues and reporting to regulator
T’is the season of the office Christmas party – but accountants must be aware that their behaviour in this professional setting may still be caught by their regulator’s Code of Ethics.
The ICAEW has indicated that it is expanding the definition of “Professional Behaviour” in its Code of Ethics to cover bullying, harassment, victimisation and unfair discrimination. Although these specific changes will not be brought in until 2025, poor behaviours at the office Christmas party could certainly fall to be a breach of the current provisions of the Code. Senior Leaders in accountancy firms need to be mindful of this: what should you do when behaviours which might breach the principle of Professional Behaviour are identified? An investigation should be undertaken, but it must be robust, fair and comprehensive. Potential criminal issues should also be navigated very carefully.
In this new three part podcast series, our legal experts Julie Matheson, Caroline Day, Emily Carter, Helen Morris and Niki Southern explore a variety of issues that firms should consider when dealing with accusations of poor behaviour. They also suggest best practice that firm leaders and HR departments can follow if they need to carry out an investigation, to assess whether there may be a regulatory wrong which needs to be dealt with effectively.
Podcast 3: How to finalise the internal investigation: forming conclusions, employment issues and reporting to regulator
We welcome views and opinions about the issues raised in this blog. Should you require specific advice in relation to personal circumstances, please use the form on the contact page.
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