Under section 4 of the Accountants Act, 2013, ICPAU regulates and maintains the standard of accountancy in Uganda, and prescribes and regulates the conduct of accountants and practising accountants. The Disciplinary Committee of the Council investigates and decides complaints of professional misconduct against accountants, and develops guidance on professional conduct.
What is professional misconduct?
Unethical or unprofessional behaviour that falls short of professional standards and the ICPAU Code of Ethics, or any act or default likely to bring discredit to the Institute or the profession.
Who can complain?
Any person or organisation may complain in writing to the Disciplinary Committee about an accountant who they believe has:
- committed professional misconduct
- failed to serve a client in a professional manner
- engaged in business inconsistent with the dignity of the profession
- allowed an unauthorised person to use their professional services or name
- committed an act prohibited by the Act or any other law regulating the professional conduct of accountants
How to file a complaint
Write to the Disciplinary Committee with:
- the name of the accountant
- a brief statement of the facts and substance of the complaint
- any supporting evidence or documents
- your physical address, phone number, and postal and email addresses
- your signature, or that of your advocate
Send it to disciplinary@icpau.co.ug, or deliver or post it to The Secretary of the Disciplinary Committee, Institute of Certified Public Accountants of Uganda, Plot 42 Bukoto Street, Kololo, P.O. Box 12464, Kampala.
ICPAU handles only complaints of professional misconduct against its members. If a complaint does not allege professional misconduct, the complainant is told so and may be referred to the right authority. A complaint is not a substitute for seeking damages or other redress through the courts.
How a complaint is handled
- Investigation. The Committee may refer the complaint to an investigator. The accountant receives a copy of the complaint and can respond in writing, and the complainant may be asked for more evidence.
- Hearing. Once the investigation is complete, the Committee fixes a hearing and notifies both parties of the date, time and place. Both are required to attend and may be represented by an advocate. If the accountant does not appear, the inquiry may proceed in their absence (section 41(7)).
- Decision. The Committee dismisses the complaint if the evidence is insufficient, or imposes a sanction if the charge is sustained, and issues a report of its findings, decision and orders.
Complaints are usually investigated and heard within six months, where neither party causes delay.
Sanctions
Under section 43 of the Accountants Act, the Committee may impose one or more of: admonishment; suspension of practising rights for up to two years; suspension from membership for up to two years; a fine; compensation to anyone who suffered loss or injury; or dismissal from membership. It looks favourably on early admission of the facts, genuine remorse, prompt corrective steps and satisfactory work afterwards.
Appeals
A party dissatisfied with the decision may appeal to the Disciplinary Appeals Committee within 30 days of the decision, and from there to the High Court within 21 days of the Appeals Committee’s decision.
Complaints against students
ICPAU students must abide by the Code of Ethics for Students. The Committee, sitting as the Students Disciplinary Committee, hears complaints of student misconduct, such as breaking examination rules or improper conduct, following the same procedure with appropriate changes.