Date post: | 15-Dec-2015 |
Category: |
Documents |
Upload: | jena-kessell |
View: | 215 times |
Download: | 0 times |
CLEAR 2008 Annual Conference
Anchorage, Alaska
Bear Traps and Treasure Maps
Developing Consistency in Discipline Processes
Elizabeth CowieInstitute of Chartered Accountants of
Ontario
CLEAR 2008 Annual ConferenceAnchorage, Alaska
CONSISTENCY …
• Levels The Playing Field
• Provides A Fair and Foreseeable System
• Increases The Efficiency Of The System
• Reduces Costs
• Ensures Autonomy
CLEAR 2008 Annual ConferenceAnchorage, Alaska
WHERE IS CONSISTENCY NECESSARY?
• Within A Single Organization, Single Jurisdiction
• Within A Single Organization, Multiple Jurisdictions
• Within Multiple Organizations, Either Single Or Multiple Jurisdictions
CLEAR 2008 Annual ConferenceAnchorage, Alaska
CONSISISTENCY …
= Predictability
≠ Inflexibility
Increases Public Trust
Decreases Government Intervention
Enhances Reputation Of Members/ Organization
Lessens Impact Of “Bad Apples”
CLEAR 2008 Annual ConferenceAnchorage, Alaska
RECOGNIZING INCONSISTENCY
• System Focuses On One Element Or Principle– Member– Conduct– Public Effect– Rehabilitation– Denunciation– Deterrence
CLEAR 2008 Annual ConferenceAnchorage, Alaska
MORE CLUES
• Every Case Re-invents The Wheel
• Similar Matters Treated Dissimilarly
• Lack Of Transparency• Aura Of Unfairness
CLEAR 2008 Annual ConferenceAnchorage, Alaska
NOBODY’S HAPPY
• Complainant
• Member Disciplined
• Other Members
• Public
• Other Organizations
• Government
CLEAR 2008 Annual ConferenceAnchorage, Alaska
WHAT CAUSES INCONSISTENCY?
NOPrincipled ApproachPolicy/ Guidelines
BalancePlanning
Scrutinized ProcessesResources
Checks & Balances
CLEAR 2008 Annual ConferenceAnchorage, Alaska
AND …
Distrust Of Change
Belief It Can’t Happen
Pressure From Stakeholders
Complacency
CLEAR 2008 Annual ConferenceAnchorage, Alaska
BUILT ON
Solid Principles
Supported By Processes
Followed Consistently And Reviewed Continuously
CLEAR 2008 Annual ConferenceAnchorage, Alaska
BUILDING A BETTER MOUSETRAP
THINK OUTSIDE THE BOXBRAINSTORM
CRADLE TO GRAVEGoal?
How Does Each Step Achieve The Goal?Could It Be Done Better?
Consistency In Each Step, Not Just Outcome
CLEAR 2008 Annual ConferenceAnchorage, Alaska
BARRIERS TO CONSISTENCY
• Stakeholders
• Governing Documents
• Resources
• Misapprehension of Risk
CLEAR 2008 Annual ConferenceAnchorage, Alaska
DON’T BE AFRAID
• To Question What You Do
• To Stop Doing What You’ve Always Done
• To Try What Hasn’t Been Tried Before
• To Change
• To Steal Ideas, Processes, Documents
• To Fail
CLEAR 2008 Annual ConferenceAnchorage, Alaska
THE CHALLENGE
Design a consistent and best practices discipline system for 13 different autonomous jurisdictions with differing: numbers of members; resources; governing documents; degrees of sophistication; and priorities.
CLEAR 2008 Annual ConferenceAnchorage, Alaska
GUIDING PRINCIPLE
THE CORE PURPOSE OF AN THE CORE PURPOSE OF AN INSTITUTE IS TO REGULATE THE INSTITUTE IS TO REGULATE THE
PROFESSION IN THE PUBLIC PROFESSION IN THE PUBLIC INTERESTINTEREST
CLEAR 2008 Annual ConferenceAnchorage, Alaska
STAGES OF THE PROCESS
Intake
Investigation
Determination
Hearing
Sanction
Appeal
CLEAR 2008 Annual ConferenceAnchorage, Alaska
INTAKE - COMPLAINTS
REACTIVE
In writing?Must act.Protection for
complainants?
PROACTIVE
Media, gossip, third partiesMay, not must, act.
CLEAR 2008 Annual ConferenceAnchorage, Alaska
INTAKE SCHEMATIC
Complaint
Received
Jurisdiction?
Notify
Complainant
And Close
File
Notify
Complainant
& Member
Close File
Gather
Information
& Documents
Any
Possible
Misconduct?
Notify
Complainant
& Member
Close File
With ADR
ON
YES
YE
SN
O
YES
CLEAR 2008 Annual ConferenceAnchorage, Alaska
INVESTIGATION
• WHO investigates?WHO investigates?
• WHAT is being investigated?WHAT is being investigated?
• HOW long will the investigation take?HOW long will the investigation take?
• WILL the investigator be paid?WILL the investigator be paid?
• HOW to ensure the independence and HOW to ensure the independence and competence of the investigator.competence of the investigator.
• WHO oversees the investigation?WHO oversees the investigation?
CLEAR 2008 Annual ConferenceAnchorage, Alaska
DECISION
IS THERE ANY EVIDENCE WHICH, IF IS THERE ANY EVIDENCE WHICH, IF BELIEVED, COULD RESULT IN A BELIEVED, COULD RESULT IN A
FINDING OF PROFESSIONAL FINDING OF PROFESSIONAL MISCONDUCT?MISCONDUCT?
CLEAR 2008 Annual ConferenceAnchorage, Alaska
NO MISCONDUCT
CLOSE FILE AND NOTIFY
COMPLAINANT& MEMBER
POSSIBLEMISCONDUCT
ACCEPTADR
GROUNDSEXIST
TO LAY CHARGES
CLEAR 2008 Annual ConferenceAnchorage, Alaska
HEARING PROCESS
Parties And ParticipantsPleas
ProsecutorCounsel
Hearing TribunalEvidence
Standard Of ProofFindings
CLEAR 2008 Annual ConferenceAnchorage, Alaska
SANCTIONS
REHABILITATIVE• Practice supervisionPractice supervision• Practice restrictionPractice restriction• CoursesCourses• TrainingTraining• CounselingCounseling• TreatmentTreatment• PublicityPublicity
RETRIBUTIVE• ReprimandReprimand• FineFine• SuspensionSuspension• Revocation of FCARevocation of FCA• PublicityPublicity• ResignationResignation• ExpulsionExpulsion
CLEAR 2008 Annual ConferenceAnchorage, Alaska
APPEAL OR REVIEW
• Who?
• What?
• When?
• Where?
• Effect?
• Result?
CLEAR 2008 Annual ConferenceAnchorage, Alaska
COST RECOVERY
• InvestigationInvestigation
• HearingHearing
• PublicationPublication
• ExpertsExperts
• AppealsAppeals
• Compliance with ordersCompliance with orders
• Enforcement of ordersEnforcement of orders
CLEAR 2008 Annual ConferenceAnchorage, Alaska
STAFFING & SAVINGS• ProsecutorProsecutor• Location of HearingLocation of Hearing• Recording HearingRecording Hearing• Counsel to TribunalCounsel to Tribunal• Settlements/Agreed FactsSettlements/Agreed Facts• Agreed Sanction/ RangeAgreed Sanction/ Range• Having member pay for Having member pay for
materials and copiesmaterials and copies• Size of tribunalSize of tribunal
CLEAR 2008 Annual ConferenceAnchorage, Alaska
OUTCOMES
FRONT LOADING WORKSIt Costs More To Do It Wrong Than To Do It
Right
In MoneyIn Reputation
In Effective RegulationIn People
CLEAR 2008 Annual ConferenceAnchorage, Alaska
Speaker Contact Information
Elizabeth CowieDirector, Legal and Regulatory Affairs
Institute of Chartered Accountants of Ontario69 Bloor Street East
Toronto, Ontario M4W 1B3(416) 969 4292