“I saw so many members go in front of the Disciplinary Tribunal who were completely ill-prepared for the process,” says Dennis Robertson FCA. Most CAs are highly ethical and highly trained, he adds. But even the best make mistakes that can trigger a client complaint.  

There is a lot at stake. An adverse Tribunal finding can seriously hurt a reputation and career. The Tribunal can remove membership, suspend practising certificates and levy fines of tens of thousands of dollars. 

Fortunately, experienced accountants like Robertson are available through the CA Advisory Group (CAAG) to help members prepare for a hearing. 

The first step when a complaint is referred to the Tribunal is to seek advice through experienced practitioners of the CA Advisory Group.

The first step when a complaint is referred to the Tribunal is to seek advice through experienced practitioners of the CA Advisory Group.

Robertson, who began his career at Weston Woodley & Robertson in 1973, retired from the practice in 2010, but remains a consultant. He says the CAAG can’t offer much help to members if it’s a “straightforward” matter such as the member becoming bankrupt or being convicted of a criminal offence.

But most matters are “not so cut and dried”. A complaint can arise from complex circumstances like conflicts of interests, business disputes or problems with the tax authority. It’s vital, therefore, for the member to prepare a defence thoroughly. 

The first step when a complaint is referred to the Tribunal is to seek advice through experienced practitioners of the CAAG – a panel of senior CAs who can offer guidance on careers, pressure to act unethically, conflicts of interest and disciplinary matters.

Robertson says members should then prepare a precise summary of exactly what happened, including the facts and circumstances, to ensure tribunal members are fully informed. But perhaps the most important advice Robertson has for members is to collect references to present at the hearing. 

Robertson says the Tribunal recognises that anyone can make a mistake, so it has a broader mission – to try and work out whether the member is a good practitioner or a bad practitioner. 

“In the case that the member can demonstrate (with references, CV, etc) that they are good practitioners and of good character, the Tribunal may treat that as a one-off or out-of-character mistake and it may result in a lesser sanction than if they have no references.”

There is also now a growing recognition that members may drop the ball because of personal or mental health problems. “The CAANZ is looking at that,” he says. “How we’re to address mental health issues, given it can be a pretty stressful profession.”

He urges members to handle client complaints early and properly to avoid them ending up in a disciplinary process and a potentially career-damaging Tribunal hearing.

He also advises members to create a network of fellow professionals who expose them to best practice. “During my career, I mixed with good quality professionals.” he says. “That cross-pollination of ideas and insights into how to run your practice keeps you on the straight and narrow. If you’re locked away in your own practice, it’s pretty easy to become insular in your outlook.”

CAAG provides counselling and support for CAs facing ethical dilemmas or weighing career decisions.