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.
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.
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.