On 17 December, RPC reported that the Institute of Chartered Accountants in England and Wales (ICAEW) has updated its guidance on the duty to report misconduct, saying that there are wholesale changes to the requirements and expectations of professionals to report misconduct. Professionals are now required to make a report when another member has been charged with, or convicted of, a criminal offence. This requirement contrasts previous guidance, where professionals were only required to report on specific offences, such as dishonesty, fraud, cheating, or certain imprisonable offences. Previously, professionals were only required to report where there had been a conviction.
The guidance is at –
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