CLEAR 2008 Annual Conference Anchorage, Alaska Bear Traps and Treasure Maps Developing Consistency...

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


WHERE IS CONSISTENCY NECESSARY?

• Within A Single Organization, Single Jurisdiction

• Within A Single Organization, Multiple Jurisdictions

• Within Multiple Organizations, Either Single Or Multiple Jurisdictions


CONSISISTENCY …

= Predictability

≠ Inflexibility

Increases Public Trust

Decreases Government Intervention

Enhances Reputation Of Members/ Organization

Lessens Impact Of “Bad Apples”


RECOGNIZING INCONSISTENCY

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


MORE CLUES

• Every Case Re-invents The Wheel

• Similar Matters Treated Dissimilarly

• Lack Of Transparency• Aura Of Unfairness


NOBODY’S HAPPY

• Complainant

• Member Disciplined

• Other Members

• Public

• Other Organizations

• Government


WHAT CAUSES INCONSISTENCY?

NOPrincipled ApproachPolicy/ Guidelines

BalancePlanning

Scrutinized ProcessesResources

Checks & Balances


AND …

Distrust Of Change

Belief It Can’t Happen

Pressure From Stakeholders

Complacency


IF YOU BUILD IT

PRINCIPLES

PROCESSES

SYSTEM


BUILT ON

Solid Principles

Supported By Processes

Followed Consistently And Reviewed Continuously


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


BARRIERS TO CONSISTENCY

• Stakeholders

• Governing Documents

• Resources

• Misapprehension of Risk


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


THE CA EXPERIENCE


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.


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


STAGES OF THE PROCESS

Intake

Investigation

Determination

Hearing

Sanction

Appeal


INTAKE - COMPLAINTS

REACTIVE

In writing?Must act.Protection for

complainants?

PROACTIVE

Media, gossip, third partiesMay, not must, act.


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


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?


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?


NO MISCONDUCT

CLOSE FILE AND NOTIFY

COMPLAINANT& MEMBER

POSSIBLEMISCONDUCT

ACCEPTADR

GROUNDSEXIST

TO LAY CHARGES


HEARING PROCESS

Parties And ParticipantsPleas

ProsecutorCounsel

Hearing TribunalEvidence

Standard Of ProofFindings


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


APPEAL OR REVIEW

• Who?

• What?

• When?

• Where?

• Effect?

• Result?


RESOURCING


COST RECOVERY

• InvestigationInvestigation

• HearingHearing

• PublicationPublication

• ExpertsExperts

• AppealsAppeals

• Compliance with ordersCompliance with orders

• Enforcement of ordersEnforcement of orders


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


REGIONALIZATION AND LIFELINES


OUTCOMES

FRONT LOADING WORKSIt Costs More To Do It Wrong Than To Do It

Right

In MoneyIn Reputation

In Effective RegulationIn People


NEXT STEPS

IMPLEMENTATION

IMPROVEMENT

VIGILANCE


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

[email protected]

mailto:[email protected]

CLEAR 2008 Annual Conference Anchorage, Alaska Bear Traps and Treasure Maps Developing Consistency...

Documents

Transcript of CLEAR 2008 Annual Conference Anchorage, Alaska Bear Traps and Treasure Maps Developing Consistency...