Complaints Process
The Irish Taxation Institute deals with the complaints about the professional conduct of members. The standards with which a member or a student is expected to comply are contained in the Institute’s “Code of Professional Conduct and Recommended Best Practice Guidelines.” Any person may bring to the attention of the Secretary of the Investigations Committee any facts or matters which may indicate that a member of the Institute has breeched this “Code of Professional Conduct and Recommended Best Practice Guidelines” and lodge a formal complaint against that member.
The Institute’s disciplinary process is not to be used as a substitution for a complainant taking legal action. The process can only consider breeches in the “Code of Professional Conduct and Recommended Best Practice Guidelines” and where a complainant is alleging criminal offence, the complainant should report this matter to the police or other relevant authorities.
Many complaints arise out of a breakdown in communication between the complainant and the member and in many cases the issues can be resolved by the Secretary of the Investigations Committee speaking meaningfully with the complainant, the member or both.
Failing this, a member of the public may lodge a formal complaint in writing to:
Secretary of the Investigations Committee,
Irish Taxation Institute,
South Block,
Longboat Quay,
Grand Canal Harbour,
Dublin 2
01 6631700.
The Disciplinary Committee (or, in respect of any appeal, the Appeal Committee) may make any one or more of the following orders against the relevant member having regard to the status of the relevant member and the Committee’s views as to the nature and seriousness of the Complaint, and indeed any other circumstances that the Committee considers relevant:
- recommendation to the Council of the Irish Taxation Institute that the relevant member be excluded from membership and that his/her name be removed from the Register of Members;
- a recommendation to the Council of the Irish Taxation Institute that the relevant member be suspended for a period not exceeding five years;
- reprimanding the relevant member;
- fining the relevant member a sum not exceeding €15,000 for any one incident.