ITI Disciplinary Procedures
The Irish Taxation Institute has a rigorous set of procedures to investigate 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 breached this “Code of Professional Conduct and Recommended Best Practice Guidelines” and lodge a formal complaint with the Institute 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 breaches in the “Code of Professional Conduct and Recommended Best Practice Guidelines” and where a complainant is alleging a criminal offence, the complainant should also report this matter to the Gardaí or other relevant authorities. However, the Institute should be informed of such an allegation being made.
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.