This is the first tier in CIMA's disciplinary process. It considers all complaints and decides whether there is a prima facie case of misconduct to be answered by the member or student concerned.
Where a prima facie case of misconduct is established, the investigation committee may:
- conclude a complaint by way of the consent order procedure, which requires the member or student concerned to agree to the imposition of a sanction(s)
- decide it is appropriate to refer the complaint to the disciplinary committee for determination as to whether the member or student is guilty of misconduct.
The investigation committee does not have the authority to expel members or to cancel student registrations, and the complaints it concludes are of a less serious nature.
If the member or student concerned does not agree to the imposition of the proposed sanction by way of consent order when offered by the investigation committee, the complaint is referred on to the disciplinary committee.
This is the principal professional conduct committee and the second tier in the disciplinary process.
It deals with those complaints that are either too serious to be dealt with by the investigation committee, or where the member or student has not accepted a consent order.
In serious cases, the disciplinary committee can expel a member from membership or cancel a student's registration with CIMA.
The committee can impose a range of other sanctions including fines, and may order that part or all of the costs incurred by CIMA are paid by the member or student concerned.
Disciplinary committee hearings are generally open to the public and press.
When a member or student has been notified of the disciplinary committee's decision, there is a 21 day period in which they are entitled to appeal in the circumstances set out in CIMA's regulations. Such an appeal would be made to the appeal committee.
Appeals may be held in public. If you wish to make an appeal, you can download the CIMA Appeal Form (PDF 59KB).
The appeal committee also considers appeals made by complainants against decisions reached by the investigation committee and the disciplinary committee in the circumstances set out in CIMA's regulations.
Who sits on the committees?
- a chairman
- management accountant CIMA members
- lay members.
The inclusion of lay members demonstrates the independence of the conduct committees. Their contribution brings a wider perspective, particularly in terms of understanding the public's perceptions of the case under consideration.
Guidance notes in respect of the disciplinary committee can be viewed or downloaded here.
CIMA investigation committee guidance notes 2011 (PDF 108)
CIMA disciplinary committee rules 2011 (PDF 156KB)
Appeals procedure notes 2010 (PDF 115KB)