Examples of misconduct

Conduct includes both acts and omissions - the failure to act.

Below are some examples of types of conduct that have resulted in a finding of misconduct. This list is intended as illustrative examples and is not exhaustive. Many of the examples below can be evidenced by a criminal conviction.

• Misrepresentation of CIMA or other qualifications.

• Use of unfair methods in CIMA examinations.

• Acts of violence or other anti-social behaviour.

• Misappropriation of funds and false accounting.

• Providing false mortgage references.

• Knowingly causing a company to trade whilst insolvent.

• Insider dealing.

• Professional negligence.

• Failure to produce accurate accounts/tax/VAT returns.

• Failure to submit accounts/tax/VAT returns to the appropriate authorities on time or at all.

• Acting as an auditor when not qualified to do so.

• Failure to reply appropriately, in a timely manner or at all, to correspondence from CIMA, a client or a superseding accountant.

• Failure to respond to requests from the appropriate authorities on time or at all.

• Failure to provide adequate advice.

• Financial mismanagement.

• Acting in conflict of interest.

• Breach of duty of confidentiality.

• Defamation (where this has been decided by a court).

• Failure to comply with a court order.

In relation to any particular complaint the conduct committees will always consider:

• The standard that is to be expected of a CIMA member.

• Whether the conduct in question falls below that standard.

Return to 'What is misconduct'