The Professional Conduct Committee
The Professional Conduct Committee (PCC) is comprised of volunteer CPAs (members of the Institute) and one public representative appointed by the Institutes’ Board.
The PCC has three roles in the disciplinary process:
- to determine whether a concern in written form made by any person potentially involves a matter of professional incompetence or professional misconduct regarding the actions or decisions of a registrant (member, firm or candidate);
- to determine the nature and scope of an investigation of matters where professional incompetence or professional misconduct has been alleged; and
- following an investigation, to determine whether there are reasonable grounds for charges of professional incompetence or professional misconduct, known as the ‘formal complaint’.