Institute Rules
The Institute's Memorandum & Articles of Association and Bye-Laws cover a wide range of functions, including disciplinary issues. Amendments to the Memorandum & Articles of Association must be formally approved by the membership and the Irish Auditing and Accounting Supervisory Authority. (IAASA)

Professional Conduct for Members
A strong ethical base is the hallmark of any profession. The Institute's guidance on ethical conduct ensures that members of the public can maintain confidence in the independence and integrity of CPAs. The objectives and principles of the Institute's Code of Ethics applies to all members in public practice, industry, commerce, the public sector and education. 

In addition, specific regulations apply to all members engaging in public practice.

Complaints
If you wish to make a complaint against a member, but are not sure whether you have the grounds to do so, or whether it would be appropriate, contact the Secretary of the Institute, Cáit Carmody, who can discuss the situation on a confidential basis. The Complaints Procedures are also documented and available to members of the public.