• Home

Examples of misconduct

Examples of types of conduct that have resulted in a 'finding of misconduct'. Find out more.

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'

icon checkmarkOur guarantee
icon checkmarkOur guarantee

Every purchase you make from the AICPA & CIMA is safe and secure. We also guarantee 100% customer satisfaction on most of our products. If you’re not satisfied with your purchase, please contact us.

icon-updateOur refund policy
icon-updateOur refund policy

To start the return process, please contact us first. View all products eligible for refunds.

There’s more to see when you sign in to