Bear Traps and Treasure Maps Developing Consistency in Discipline Processes

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Bear Traps and Treasure MapsDeveloping
Consistency in Discipline Processes

• Elizabeth Cowie
• Institute of Chartered Accountants of Ontario

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CONSISTENCY

• Levels The Playing Field
• Provides A Fair and Foreseeable System
• Increases The Efficiency Of The System
• Reduces Costs
• Ensures Autonomy

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WHERE IS CONSISTENCY NECESSARY?

• Within A Single Organization, Single Jurisdiction
• Within A Single Organization, Multiple
  Jurisdictions
• Within Multiple Organizations, Either Single Or
  Multiple Jurisdictions

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CONSISISTENCY

• Predictability
• ? Inflexibility
• Increases Public Trust
• Decreases Government Intervention
• Enhances Reputation Of Members/ Organization
• Lessens Impact Of Bad Apples

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RECOGNIZING INCONSISTENCY

• System Focuses On One Element Or Principle
• Member
• Conduct
• Public Effect
• Rehabilitation
• Denunciation
• Deterrence

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MORE CLUES

• Every Case Re-invents The Wheel
• Similar Matters Treated Dissimilarly
• Lack Of Transparency
• Aura Of Unfairness

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NOBODYS HAPPY

• Complainant
• Member Disciplined
• Other Members
• Public
• Other Organizations
• Government

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WHAT CAUSES INCONSISTENCY?

• NO
• Principled Approach
• Policy/ Guidelines
• Balance
• Planning
• Scrutinized Processes
• Resources
• Checks Balances

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AND

• Distrust Of Change
• Belief It Cant Happen
• Pressure From Stakeholders
• Complacency

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IF YOU BUILD IT
PRINCIPLES
SYSTEM
PROCESSES
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BUILT ON

• Solid Principles
• Supported By Processes
• Followed Consistently And Reviewed Continuously

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BUILDING A BETTER MOUSETRAP

• THINK OUTSIDE THE BOX
• BRAINSTORM
• CRADLE TO GRAVE
• Goal?
• How Does Each Step Achieve The Goal?
• Could It Be Done Better?
• Consistency In Each Step, Not Just Outcome

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BARRIERS TO CONSISTENCY

• Stakeholders
• Governing Documents
• Resources
• Misapprehension of Risk

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DONT BE AFRAID

• To Question What You Do
• To Stop Doing What Youve Always Done
• To Try What Hasnt Been Tried Before
• To Change
• To Steal Ideas, Processes, Documents
• To Fail

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THE CA EXPERIENCE
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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.

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GUIDING PRINCIPLE

• THE CORE PURPOSE OF AN INSTITUTE IS TO REGULATE
  THE PROFESSION IN THE PUBLIC INTEREST

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STAGES OF THE PROCESS

• Intake
• Investigation
• Determination
• Hearing
• Sanction
• Appeal

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INTAKE - COMPLAINTS

• REACTIVE
• In writing?
• Must act.
• Protection for complainants?
• PROACTIVE
• Media, gossip, third parties
• May, not must, act.

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INTAKE SCHEMATIC
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INVESTIGATION

• WHO investigates?
• WHAT is being investigated?
• HOW long will the investigation take?
• WILL the investigator be paid?
• HOW to ensure the independence and competence of
  the investigator.
• WHO oversees the investigation?

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DECISION

• IS THERE ANY EVIDENCE WHICH, IF BELIEVED, COULD
  RESULT IN A FINDING OF PROFESSIONAL MISCONDUCT?

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HEARING PROCESS

• Parties And Participants
• Pleas
• Prosecutor
• Counsel
• Hearing Tribunal
• Evidence
• Standard Of Proof
• Findings

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SANCTIONS

• REHABILITATIVE
• Practice supervision
• Practice restriction
• Courses
• Training
• Counseling
• Treatment
• Publicity

• RETRIBUTIVE
• Reprimand
• Fine
• Suspension
• Revocation of FCA
• Publicity
• Resignation
• Expulsion

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APPEAL OR REVIEW

• Who?
• What?
• When?
• Where?
• Effect?
• Result?

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RESOURCING
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COST RECOVERY

• Investigation
• Hearing
• Publication
• Experts
• Appeals
• Compliance with orders
• Enforcement of orders

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STAFFING SAVINGS

• Prosecutor
• Location of Hearing
• Recording Hearing
• Counsel to Tribunal
• Settlements/Agreed Facts
• Agreed Sanction/ Range
• Having member pay for materials and copies
• Size of tribunal

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REGIONALIZATION AND LIFELINES
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OUTCOMES

• FRONT LOADING WORKS
• It Costs More To Do It Wrong Than To Do It Right
• In Money
• In Reputation
• In Effective Regulation
• In People

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NEXT STEPS

• IMPLEMENTATION
• IMPROVEMENT
• VIGILANCE

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Speaker Contact Information

• Elizabeth Cowie
• Director, Legal and Regulatory Affairs
• Institute of Chartered Accountants of Ontario
• 69 Bloor Street East
• Toronto, Ontario M4W 1B3
• [phone]
• ecowie_at_icao.on.ca
• www.icao.on.ca