PrintAccountancy and Actuarial Discipline Board (AADB)
The Accountancy Investigation and Discipline Board (AADB) is a subsidiary company of the Financial Reporting Council with responsibility for the investigation and prosecution of disciplinary cases, which raise important issues affecting the public interest in the United Kingdom. Cases which do not raise public interest issues will continue to be dealt with by CIPFA.
The AADB Disciplinary Scheme is applicable to all CIPFA members' Affiliate member's Associate members, Registered Students and those subject to CIPFA's constitution at the time of alleged misconduct.
Provisions in CIPFA's Disciplinary Regulations provide for CIPFA's Investigations Committee to refer appropriate cases to CIPFA Council for onward referral to the AADB. Alternative provisions within the AADB Scheme permit the AADB, of its own accord, to call in cases whether or not they have been referred. Cases transferred to the AADB disciplinary scheme will be dealt with entirely independently of the Institute.
Also participating in the AADB disciplinary scheme are the Institute of Chartered Accountants in England and Wales, Association of Certified Chartered Accountants and the Chartered Institute of Management Accountants.
For further information and access to the Scheme and Regulations made under the Scheme, visit: www.frc.org.uk/AADB.
For an overview of the rules governing the AADB disciplinary scheme, visit: www.frc.org.uk/AADB/about.