Section 18Part 4 — DISCIPLINE
Professional misconduct
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18. Section 19 applies where the Council is of the opinion that, or a complaint is made to the Council alleging that, a person who is a member or licensed under this Act — Section 19 Accountants Act (2024 Revision) Page 20 Revised as at 31st December, 2023 c
in the performance of the person’s professional duties, commits misconduct, dishonesty, or incompetence;
has breached the Institute’s professional standards;
has failed to meet the continuing obligations to be a member specified in section 8(4);
has breached —
this Act; or
any rules made under this Act;
has breached the standards of professional conduct of an overseas professional accounting institute of which the person is a member;
for the purpose of procuring or renewing the person’s registration as a member, or of obtaining or renewing a licence, has made any statement which to that person’s knowledge is false in any material particular or has made any other misleading or fraudulent representation;
has been convicted in a court of the Islands or elsewhere of a criminal offence which renders the person unfit to be a member or licensee; or
has acted in a manner likely to bring the Institute into disrepute.