Glossary of conduct terms

Appeal committee
Considers appeals made by CIMA members or students who have been the subject of a complaint, and appeals made by complainants, against decisions reached by the investigation committee and the disciplinary committee.

The CIMA byelaws and regulations stipulate in what situations, and how, appeals can be lodged.

The chairman and vice chairman of the appeal committee are both legally qualified. When it meets to consider an appeal, more than half the members of the appeal committee present are lay members (non accounting background).

Complainant:
A person making a complaint.

Consent order
An order made with the consent of the member or student complained of to agree to the imposition of a sanction(s) by the investigation committee.

Council
The governing body of CIMA established pursuant to the royal charter.

Disciplinary committee
Considers complaints of alleged misconduct against CIMA members and students referred to it by the investigation committee.

The disciplinary committee usually hears cases in public. At any hearing, more than half the committee members present are lay members (non accounting background).

Investigation committee
Considers complaints of alleged misconduct against CIMA members and students to decide if there is a prima facie case of misconduct to be answered.

It can conclude a case under the consent order procedure with the agreement of the member or student concerned.

Member
An associate or fellow of CIMA.

Prima facie case
Where the allegation, if proved, would amount to misconduct.

Respondent
The CIMA member or student who has had a complaint made against them.

Student
A CIMA registered student.