Investigation Statistics 2022

Member Investigation Statistics 2022

As a professional accounting membership body, we require our members to conduct themselves professionally and ethically in accordance with our Constitution and By-laws. Members in their professional capacity represent not only themselves but also the IPA and the accounting profession as a whole.

The Institute of Public Accountants (IPA) has a comprehensive complaints and disciplinary process which is detailed in Chapter 7 of the IPA Constitution and Chapter 7 of the By-laws. The IPA may discipline members who breach the relevant standards of the IPA however this is limited to membership related sanctions.

Table 1: Complaints against members

Numbers of complaints received 2022  
Complaints received  34
Complaints that did not progress to investigation 23
Disciplinary matters referred from a statutory regulator  23

Note: Complaints relates to matters where the IPA received a formal complaint form only. Matters that did not progress for investigation were due to jurisdictional issues or insufficient information.

Table 2: Common causes of complaints 

Action taken by or referral from a statutory regulator
Failure to provide services to clients in a competent professional manner and in accordance with applicable technical and professional standards
Other (e.g. failure to hold a PPC and attend the Professional Practice Program)

Table 3: average time to resolve investigations 

Less than 1 month 0
1-6 months 8
6-12 months 10
1-2 years 3
2 years + 4

Details of matters referred to the IPA Board Disciplinary Tribunal where the case was proven can be found under Disciplinary Tribunal Decisions.