Investigation Statistics
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
| Causes |
| 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
| Timeframes | |
| 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.