AML and CTF
We prepared Anti-Money Laundering (AML) and Counter Terrorist Financing (CTF) guidance notes for our members. The guidance is based on the law as at November 2024.
Read the AML and CTF Guidance Notes
Re-admission Procedures
Former members of the Institute who wish to apply for re-admission to membership and existing Associate and Fellow members who wish to use the Chartered Tax Adviser (CTA) designation are required to submit their application in accordance with the provisions contained in our Bye-Law No. 5.
Learn more about the re-admission proceduresCode of Conduct and Complaints Process
One of the key factors in preserving public confidence in a profession is the establishment and maintenance of appropriate professional standards of conduct for its members and the exercise of professional discipline over those who do not comply with those standards.
The Institute deals with complaints about the professional conduct of members and students. The standards with which a member or a student is expected to comply are contained in our Code of Professional Conduct and recommended best practice guidelines (‘Code of Conduct’). Any person may bring to the attention of the Secretary to the Investigations Committee (the Secretary) any facts or matters which may indicate that a member of the Institute has breached the Code of Conduct and lodge a formal complaint against that member.
The procedures for investigating a complaint and referring a matter for further investigation to the Investigation Committee are contained in Bye-Law No 1.
Code of Conduct
The Code of Conduct includes the code itself and recommended best practice guidelines. The guidelines are intended to assist with the practical application of the code and are not to be taken as a replacement of the code. The Code of Conduct will always take precedence where there is any ambiguity.
Read our Code of Conduct
Guidance for the Public – Making a Complaint
Our current disciplinary procedure is designed to enhance the standing of the tax profession by maintaining high standards of conduct and ensuring that complaints are dealt with in an independent and impartial way.
Making a complaint against a member is not a substitute for seeking damages or other redress through the courts. Our jurisdiction over members is disciplinary in nature and we are not in a position to provide legal advice or intervene in fee disputes.
We provide an informal guide intended to give brief information about the disciplinary procedure and guide the public through the different stages.
Learn more about the disciplinary procedure