Investigation Statistics 2023
Member Investigation Statistics 2023
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 2023 | |
Complaints received | 57 |
Complaints that did not progress to investigation | 24 |
Disciplinary matters referred from a statutory regulator | 26 |
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 |
Failure to meet professional standards |
Professional misconduct |
Ethical issues, such as conflicts of interest and inappropriate conduct |
Failure to provide services, or service quality issues |
Other |
Table 3: average time to resolve investigations
Timeframes | |
Less than 1 month | 2 |
1-6 months | 12 |
6-12 months | 11 |
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.