As a professional chartered accountant, having a complaint made against you can be an upsetting experience. While most members approach the situation with professionalism and civility, some can behave in the opposite way.

Kate Dixon, Australian conduct and discipline manager at Chartered Accountants Australia and New Zealand, says the disciplinary bodies are experiencing an increasing number of instances where members fail to respond to a complaint made against them in a manner that is in keeping with their professional responsibilities. This includes derisive or abusive behaviour towards CA ANZ/NZICA (New Zealand Institute of Chartered Accountants) investigators, members of the disciplinary panels, other members or towards complainants.

The leader of CA ANZ’s professional conduct team in New Zealand, Rebecca Stickney, says members have agreed to adhere to a set of ethical principles and, should a complaint arise, to be subject to a disciplinary process.

“The Code of Ethics states that members must comply with the fundamental principle of professional behaviour, which requires them to avoid any conduct which will discredit the profession. Rude or aggressive behaviour, or a failure to act with courtesy and consideration, is conduct which does not comply with the fundamental principle.”

Great expectations

Dixon says members are expected to respond fully and politely to a complaint, and to demonstrate insight where appropriate.

“At times members refuse to respond to a complaint or are abusive in their communications with the team. CA ANZ has a zero-tolerance policy for members behaving badly towards our staff.

“If a member is attacking the investigator or criticising them for doing their job, such behaviour is not only inappropriate but could impact on the outcome of the enquiry.”

“If a member is attacking the investigator or criticising them for doing their job, such behaviour is not only inappropriate but could impact on the outcome of the enquiry.”

In one case, for example, a member falsely asserted that an investigator failed to pass information on to the Professional Conduct Committee (PCC), which the member said he had provided to the investigator. This was one of the bases for referral of the member to the Disciplinary Tribunal (DT).

Says Dixon: “The DT found that not only did the member fail to provide any evidence to support this assertion, but that it was not correct.”

She says the DT concluded that by making these false assertions the member’s conduct had adversely affected the good reputation of the profession and that the member had breached the fundamental principle of professional behaviour.

Fanning the flames

In another case, a member sent communications to other professionals that contained threatening comments intended to besmirch the reputation of those other professionals.

“The tribunal found that the member made unsubstantiated and scandalous allegations, without demonstrating any effort to verify or investigate those allegations, which were in breach of the principle of professional behaviour,” Dixon says. “The tribunal specifically called out the use of abusive language and deliberate falsehoods, which it said damages the reputation of the profession and brings discredit.

“Such behaviour is not going to help a member’s case because if they’re attacking the investigators or others involved in the complaint, it could llustrate a lack of insight into the matters raised in the complaint. It could also amount to a separate breach of the Code of Ethics and therefore the By-Laws or NZICA Rules. It’s also possible that it might result in a more serious sanction being imposed on the member.”

Keep your cool

Stickney says complaints can be stressful and upsetting, however it’s in the member’s best interest to respond in a professional manner.

She recommends members call on a trusted colleague, their lawyer, or a member of the CA Advisory Group to review a response before they submit it to the PCC.

“People should defend their positions robustly if there’s good reason to, but shouldn’t defend the indefensible and a second set of eyes can help moderate the tone and content of the response,” Stickney says.

“People can get unstuck when they respond without due reflection, or taking a minute to consider if the response is going to help their cause.”

There are practical steps a member can take to mitigate the risk of an inappropriate response.

“Remember who your audience is: it’s other professionals, the client who’s made the complaint about you, and the disciplinary bodies.”

Know the rules

She recommends members consciously set emotion aside and think analytically about the issues. “Create a chronology so you really understand the timeline of events and then work your way through it. Reflect on what your professional and ethical obligations are relative to what is alleged in the complaint and, if in doubt, read up on the Code of Ethics, Rules or By-laws.

Ask yourself, what documents support my case? If you stick to facts and write a thoughtful response, it will be much easier for the disciplinary bodies to understand your position,” Stickney says.

“If you stick to facts and write a thoughtful response, it will be much easier for the disciplinary bodies to understand your position.”

“Privately, of course, a member may feel a range of emotions about the complaint, but the disciplinary process is not the forum to air those.”

She says it works in a member’s favour to be polite. “Often, clients are only wanting an apology, so if members get too high-handed or offensive, they can elevate the seriousness of a matter.”

Here to help

Stickney says the PCC is sensitive to the fact it’s a stressful time, “and we can help members navigate this process as effectively as they can”.

“That’s what we want to do: get the right information, help people maintain their dignity and help them to get into a position to move on.”

Need assistance?

The CA Advisory Group provides free, confidential support for chartered accountants facing ethical dilemmas or weighing career decisions. Call 1300 137 322 (Australia) or 0800 4 69422 (New Zealand), or visit the website.

Resources: