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PROFILE OF THE PROFESSION 2014

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Profile of the Profession <strong>2014</strong><br />

33 Part F: PABs’ investigation and disciplinary activities<br />

Table F.6: Nature of complaints - most frequently received<br />

Recognised Accountancy Bodies<br />

Year to 31 December <strong>2014</strong> TOTAL ACCA ICAEW ICAI ICAS ICPAI IIPA AIA CIMA CIPFA<br />

Irish relevant<br />

Poor work or unsatisfactory<br />

professional service or conduct<br />

60 11 - 28 - 13 8 - - -<br />

Breach of code of ethics 54 - - 35 - 18 1 - - -<br />

Other - e.g. CPD 41 - - 40 - 1 - - - -<br />

Audit related matters 13 6 - 7 - - - - - -<br />

Statutory auditor/audit firms<br />

Poor work or unsatisfactory<br />

professional service or conduct<br />

83 16 27 22 - 12 6<br />

Breach of code of ethics 52 - 5 29 - 17 1<br />

Other audit related matters 30 10 11 6 3 - -<br />

Professional appointment related 14 - 13 1 - - -

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