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IFAC-ISCA Singapore Investigation and Discipline Systems workshop
1.
© 2021 ISCA AFA
IFAC SMO Workshop 3: SMO 6 Investigation and Discipline 7 December 2021
2.
© 2021 ISCA SMO
6 – Investigation and Discipline Obligations IFAC member bodies are required to comply with the Statements of Membership Obligations (SMOs) Scope IFAC Board requires and IFAC member body to have investigation and disciplinary system in place to provide for investigation and discipline of those who fail to exercise and maintain professional standards Applicability Framework Direct Responsibility – implement all the requirements of this SMO Requirements and Application Guidance IFAC member bodies shall identify and undertake actions to have a just and effective investigative and disciplinary system in place for their members
3.
ISCA‘s Investigation and Disciplinary
Process
4.
© 2021 ISCA Scope
of the Investigation and Disciplinary System • Includes Members and Students (who are enrolled as a student with the Institute) • Investigation and Disciplinary Action is embedded in our Institute (Membership and Fees Rules) • Ethics Pronouncement EP100 Code of Professional Conduct and Ethics is part of the Institute (Membership and Fees) Rules – Third Schedule • All ISCA members must adhere to EP100, which is modelled after the Code of Ethics for Professional Accountants issued by the IEASBA of the IFAC. • EP100 also encompasses any Singapore provisions included in the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities issued by ACRA.
5.
© 2021 ISCA Fundamental
Principles of EP100 Integrity Objectivity Professional Competence and Due Care Confidentiality Professional Behaviour
6.
© 2021 ISCA Disciplinary
Action Taken Against Misconduct Performed professional work or duties of employment inefficiently or incompetently Disciplinary proceedings by ACRA or other professional body Contravened rules or bye-laws or EP100 Non-compliance with order of DC or Appeal Committee
7.
© 2021 ISCA Misconduct
includes Act or omission likely to bring discredit to himself, the Institute or the accountancy profession Guilty in court of an offence which would bring discredit to himself, the Institute or the accountancy profession Civil proceedings to have acted fraudulently or dishonestly
8.
© 2021 ISCA Initiation Complaints-Based •
General public • Members • Government agencies • SGX Information-Based • Found guilty by a Court • Civil proceedings • Disciplinary proceedings by ACRA or another professional body
9.
© 2021 ISCA Process Complaint Investigation Process Disciplinary Process
10.
© 2021 ISCA Investigation
Process Appointment of IC (3 Members and 1 Lay Person) IC may require Member/Student to answer queries in writing or furnish documents or further information Concludes that there is a prima facie case and frame the relevant allegations Refers case to Disciplinary Committee
11.
© 2021 ISCA Disciplinary
Process Appointment of DC (3 Members and 1 Lay Person) Notice of Hearing served on Member/Student Member/Student has not less than 14 days to submit written explanation prior to Hearing DC decides on the sanction after Hearing
12.
© 2021 ISCA Possible
sanctions imposed on Members • Name removed from Register and cease to be member; • Registration as Member be suspended for such period as the DC may decide; • Fined a sum not exceeding $50,000, which shall be paid within 28 days from the date of the order; • Censured; • Complete any professional development course at his own expense; • Obtains advice or professional assistance from such source as the DC thinks appropriate; • No further action to be taken; • In the case of Members who is a public accountant, the finding be referred to ACRA with the recommendation that the Member’s registration be suspended or cancelled; or • Make such other order as the DC considers appropriate, including, in the case of an order for exclusion from membership, a recommendation that no application for the readmission be entertained before the end of a specified period.
13.
© 2021 ISCA Possible
sanctions imposed on Students • Declared unfit to be s Student and that he be removed from the student register or that his registration as a Student be suspended for such period as the DC may determine; • Any period as may be determined by the DC shall not be recognized as part of the student’s professional experience; • Shall not sit for any examination or examinations of the Institute for such period as the DC may determine; • Results of an examination or examinations of the Institute sat by him be withheld from him permanently or, if he has been notified of them, that they be deemed to be void; • Censured; • Fined a sum to be determined by the DC, which shall be paid within 28 days from the date of the order; • Declared unfit to become a Member of the Institute and that the registration of his training contract be cancelled; • Such other order as the DC considers appropriate; or • No further action be taken on the case.
14.
© 2021 ISCA Rights
of Appeal • A Member or Student may appeal against a finding or order of a DC ONLY on the following grounds: – DC erred in law or in the interpretation of the Rules or applicable regulations; or – Significant fresh evidence is available that was not available to the Member or Student concerned at the time of the hearing and which he could not at that time have been expected with reasonable diligence to have obtained; or – There has been a failure on the part of the DC to follow the prescribed procedures for the hearing in accordance with the Rules and the DC”s decision has been prejudiced by this failure; or – An order of exclusion or suspension, on in the case of a Student, a declaration of unfitness for membership, was manifestly excessive in all the circumstances. • Appeal has to be filed within 28 days from the date the written notice of the DC’s decision was served on him.
15.
© 2021 ISCA fb.com/ISCA.Official http://www.linkedin.com/company/institute- of-singapore-chartered-accountants-isca- @ISCA_Official
16.
© 2021 ISCA This
Presentation (the Presentation) has been prepared by ISCA for the exclusive use of the recipients to whom it is addressed. Each recipient agrees that it will not permit any third party to, copy, reproduce or distribute to others this Presentation, in whole or in part, at any time without the prior written consent of ISCA, and that it will keep confidential all information contained herein not already in the public domain. The Preparers expressly disclaim any and all liability for representations or warranties, expressed or implied, contained in, or for omissions from, this Presentation or any other written or oral communication transmitted to any interested party in connection with this Presentation so far as is permitted by law. In particular, but without limitation, no representation or warranty is given as to the achievement or reasonableness of, and no reliance should be placed on, any projections, estimates, forecasts, analyses or forward looking statements contained in this Presentation which involve by their nature a number of risks, uncertainties or assumptions that could cause actual results or events to differ materially from those expressed or implied in this Presentation. In furnishing this Presentation, the Preparers reserve the right to amend or replace this Presentation at any time and undertake no obligation to update any of the information contained in the Presentation or to correct any inaccuracies that may become apparent. This Presentation shall remain the property of ISCA. Important disclaimer