The Accountancy and Actuarial Discipline Board (AADB) has issued guidelines for prosecution decisions under the Accountancy Scheme, which covers all members of professional UK accountancy bodies.
The AADB said the guidance has been designed to ensure that a case that meets evidential requirements should be the subject of a disciplinary hearing unless it is clearly not in the public interest.
“This guidance is being issued by the board with the intention of providing further transparency in the AADB’s processes and promoting consistency in the decision-making,” said AADB chairman Timothy Walker.
The AADB disciplinary guidelines are not intended to be prescriptive.
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