What are the possible outcomes for the chartered accountant?

This will depend on what the evidence supports. If the matter is not referred to the Discipline Tribunal, ICAS will write to you explaining why it has reached a particular decision and likewise it will communicate with the Member who was the subject of the complaint. If a complaint has been made to the Discipline Tribunal then it is a complaint by the Investigation and Professional Conduct Enforcement Committee and in terms of the Institute’s Rules the sanction can be a reprimand, or censure or a range of findings the most serious of which is expulsion from the Institute. Fines and costs may also be imposed against the member. Further information on sanctions can be viewed in Sanctions against a Member .  more