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.