Ethical dilemmas: Unprofessional behaviour
QUICK TAKE
- Professional behaviour is a core value of the profession, but complaints show it is not always upheld.
- Unprofessional behaviour can stretch from being discourteous to clients to gross unprofessionalism and even breaches of the law.
- Gaining a second opinion from peers can help members to avoid behaviour that may be deemed unprofessional.
In the heat of the moment, it’s easy to lose perspective. Sometimes a client or a peer’s behaviour can be misinterpreted, or perhaps you receive a sharp email that you think warrants an even sharper response. Do you think twice, or do you hit send?
CA ANZ members are obligated to fulfil their commitment to their code of ethics. This requires them to uphold the profession’s core values of integrity, objectivity, confidentiality, professional competence and due care, and professional behaviour.
However, unprofessional behaviour is one of the primary causes of complaints to the Professional Conduct Committee. Some allegations of unprofessional behaviour stem from members being found guilty of crimes or other breaches of laws or regulations while other cases relate to being discourteous to clients or others.
This can sometimes arise at the end of an engagement, during professional clearance processes or where a professional relationship has become fractious, explains Rebecca Stickney, CA ANZ New Zealand conduct leader.
Kate Dixon, CA ANZ Australian conduct leader, explains that the code outlines fundamental principles of professional behaviour required of members.
“The standard requires that you comply with relevant laws and regulations, behave in a manner consistent with the profession’s responsibility to act in the public interest in all professional activities and business relationships, and avoid any conduct that you know, or should know, might discredit the profession,” she says.
“These are separate requirements – you don’t have to breach all three for it to be a professional behaviour issue.”
Overstepping the mark
Unprofessional behaviour complaints can take many forms.
“We had a tribunal case a number of years ago where there was a serious issue of a member engaging in quite threatening behaviour, targeting former employees as well as clients connected with the former employees,” says Dixon.
“In finding a breach of the fundamental principle of professional behaviour, the tribunal referred to the use of derogatory and abusive language and drew particular attention to a number of deliberate falsehoods made by the member, which it considered were entirely unprofessional, unjustifiable and had the effect of damaging the reputation of the profession.”
Stickney cites examples of several cases where members engaged in various investment opportunities with clients without providing necessary details and favouring their own interests ahead of clients.
“These cases involve integrity and conflict of interest issues, as well as professional behaviour breaches,” she says. “This sort of behaviour is incompatible with the expectations of the profession and, ultimately, members have been suspended or struck off.”
Stickney adds that serious cases of unprofessional behaviour are often found by the Disciplinary Tribunal to amount to conduct unbecoming an accountant or misconduct, which are offences under the NZICA rules, and now the CA ANZ by-laws.
“We find that integrity breaches and unprofessional behaviour can often run hand in hand. So, at the base level, unprofessional behaviour may relate to discourteous or rude communication. At the top level, it’s the type of conduct that’s incompatible with membership.”
Maintaining professionalism
Dixon says gaining a second opinion from peers can often help members to avoid situations or behaviour that may be deemed unprofessional.
“We had a case where the Disciplinary Tribunal found that a member engaged in conduct that the member knew, or should have known, might discredit the profession,” she says. “The member’s conduct included making statements in a formal context that the member knew were in dispute and were disparaging and in trying to persist in a client relationship where it had clearly broken down,” she says. “The tribunal considered it to be a professional behaviour breach because he’d just gone too far. Perhaps if members seek a second opinion from a peer, they may choose to behave in a more professional manner.
“We have the CA Advisory Group, which provides an opportunity for members to speak with other CA ANZ members in a confidential way, so that they can gain a second opinion,” adds Dixon. “But there are plenty of other ways to gain second opinions as well.”
Stickney notes that the code of ethics also states a member shall not knowingly engage in any business, occupation or activity that impairs or might impair the integrity, objectivity or good reputation of the profession.
“That would be incompatible with the fundamental principles,” she says. “When you become a chartered accountant, it’s like taking a fundamental oath. You are expected to adhere and keep these fundamental principles in your heart. They shape the way you operate and help you to do yourself and your profession proud throughout your career.
“We all have heated moments in our professional lives, but do you write back straight away to a sharp email when you’re feeling hot-headed, or do you take a breath and think about what it’s going to look like when you press send?” adds Stickney.
“Which direction on the moral and ethical compass do you want to face? If you set up your career well and if you keep these ethical principles as your true north, it’s unlikely that you’ll come unstuck.”
This article was first published by Acuity Mag at the following URL: https://www.acuitymag.com/business/how-accountants-can-avoid-unprofessional-behaviour
