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Examples of misconduct

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'