conduct and ethics

As a professional accountancy body operating under a Royal Charter, CIPFA regulates the professional conduct of its members (including registered students, affiliate and associate members) in the public interest.

Membership Handbook

The principles governing CIPFA members' and registered students' professional conduct are set out in the Membership Handbook. This includes the ethical and technical standards with which all CIPFA members and students are expected to comply.


CIPFA investigates complaints by employers and members of the public about the professional conduct of current and former CIPFA members, and registered students. We take disciplinary action in appropriate cases where conduct has fallen short of the standards to be expected of a professional accountant.

If you are a CIPFA member or registered student and a complaint has been lodged against you, it will be dealt with in accordance with the procedure set out in CIPFA's Disciplinary Regulations.

You can download a guide to the Disciplinary Scheme (PDF, 152 KB) for members and registered students.

If you are the employer of a CIPFA member or registered student who is or may be under investigation or you are concerned about the professional conduct of a CIPFA member or registered student employed by you, please refer to the Employers Guide to CIPFA's Disciplinary Scheme (PDF, 53 KB).

CIPFA's regulatory and disciplinary functions are subject to independent scrutiny by the Financial Reporting Council.

CIPFA defines the professional (ethical and technical) standards with which Chartered Public Finance Accountants (CPFAs) are expected to comply. It takes action, in appropriate cases, when an individual member's conduct fails to meet the standards expected of a professional accountant.