Disciplinary Process
ICAS was hesitant to join the Accountancy & Actuarial Discipline Board when it was first set up (as the AIDB), but joined after approval by a special general meeting in October 2004.
The AADB only hears matters considered to be in the public interest. The Institute conducts its own hearings into less substantial allegations. These used to be held in private, but ICAS resolved at a further special meeting in 2009 to follow the example of other bodies such as ICAEW to make the hearings public.
Read more about this topic: Institute Of Chartered Accountants Of Scotland
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