Conduct includes both acts and omissions - the failure to act.
Below are some examples of types of conduct that have resulted in a finding of misconduct. This list is intended as illustrative examples and is not exhaustive. Many of the examples below can be evidenced by a criminal conviction.
- Misrepresentation of CIMA or other qualifications.
- Use of unfair methods in CIMA examinations.
- Acts of violence or other anti-social behaviour.
- Misappropriation of funds and false accounting.
- Providing false mortgage references.
- Knowingly causing a company to trade whilst insolvent.
- Insider dealing.
- Professional negligence.
- Failure to produce accurate accounts/tax/VAT returns.
- Failure to submit accounts/tax/VAT returns to the appropriate authorities on time or at all.
- Acting as an auditor when not qualified to do so.
- Failure to reply appropriately, in a timely manner or at all, to correspondence from CIMA, a client or a superseding accountant.
- Failure to respond to requests from the appropriate authorities on time or at all.
- Failure to provide adequate advice.
- Financial mismanagement.
- Acting in conflict of interest.
- Breach of duty of confidentiality.
- Defamation (where this has been decided by a court).
- Failure to comply with a court order.
In relation to any particular complaint the conduct committees will always consider:
- The standard that is to be expected of a CIMA member.
- Whether the conduct in question falls below that standard.
Return to 'What is misconduct'