CLEAR 2008 Annual Conference Anchorage, Alaska Bear Traps and Treasure Maps Developing Consistency in Discipline Processes Elizabeth Cowie Institute of Chartered Accountants of Ontario

CLEAR 2008 Annual Conference Anchorage, 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 Conference Anchorage, 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 Conference Anchorage, Alaska CONSISISTENCY … = Predictability ≠ Inflexibility Increases Public Trust Decreases Government Intervention Enhances Reputation Of Members/ Organization Lessens Impact Of “Bad Apples”

CLEAR 2008 Annual Conference Anchorage, Alaska RECOGNIZING INCONSISTENCY System Focuses On One Element Or Principle –Member –Conduct –Public Effect –Rehabilitation –Denunciation –Deterrence

CLEAR 2008 Annual Conference Anchorage, Alaska MORE CLUES Every Case Re- invents The Wheel Similar Matters Treated Dissimilarly Lack Of Transparency Aura Of Unfairness

CLEAR 2008 Annual Conference Anchorage, Alaska NOBODY’S HAPPY Complainant Member Disciplined Other Members Public Other Organizations Government

CLEAR 2008 Annual Conference Anchorage, Alaska WHAT CAUSES INCONSISTENCY? NO Principled Approach Policy/ Guidelines Balance Planning Scrutinized Processes Resources Checks & Balances

CLEAR 2008 Annual Conference Anchorage, Alaska AND … Distrust Of Change Belief It Can’t Happen Pressure From Stakeholders Complacency

CLEAR 2008 Annual Conference Anchorage, Alaska IF YOU BUILD IT PRINCIPLES PROCESSES SYSTEM

CLEAR 2008 Annual Conference Anchorage, Alaska BUILT ON Solid Principles Supported By Processes Followed Consistently And Reviewed Continuously

CLEAR 2008 Annual Conference Anchorage, Alaska 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

CLEAR 2008 Annual Conference Anchorage, Alaska BARRIERS TO CONSISTENCY Stakeholders Governing Documents Resources Misapprehension of Risk

CLEAR 2008 Annual Conference Anchorage, 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 Conference Anchorage, Alaska THE CA EXPERIENCE

CLEAR 2008 Annual Conference Anchorage, 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 Conference Anchorage, Alaska GUIDING PRINCIPLE THE CORE PURPOSE OF AN INSTITUTE IS TO REGULATE THE PROFESSION IN THE PUBLIC INTEREST

CLEAR 2008 Annual Conference Anchorage, Alaska STAGES OF THE PROCESS Intake Investigation Determination Hearing Sanction Appeal

CLEAR 2008 Annual Conference Anchorage, Alaska INTAKE - COMPLAINTS REACTIVE In writing? Must act. Protection for complainants? PROACTIVE Media, gossip, third parties May, not must, act.

CLEAR 2008 Annual Conference Anchorage, 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 NO YES

CLEAR 2008 Annual Conference Anchorage, 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 competence of the investigator.HOW to ensure the independence and competence of the investigator. WHO oversees the investigation?WHO oversees the investigation?

CLEAR 2008 Annual Conference Anchorage, Alaska DECISION IS THERE ANY EVIDENCE WHICH, IF BELIEVED, COULD RESULT IN A FINDING OF PROFESSIONAL MISCONDUCT?

CLEAR 2008 Annual Conference Anchorage, Alaska NO MISCONDUCT CLOSE FILE AND NOTIFY COMPLAINANT & MEMBER POSSIBLE MISCONDUCT ACCEPT ADR GROUNDS EXIST TO LAY CHARGES

CLEAR 2008 Annual Conference Anchorage, Alaska HEARING PROCESS Parties And Participants Pleas Prosecutor Counsel Hearing Tribunal Evidence Standard Of Proof Findings

CLEAR 2008 Annual Conference Anchorage, 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 Conference Anchorage, Alaska APPEAL OR REVIEW Who? What? When? Where? Effect? Result?

CLEAR 2008 Annual Conference Anchorage, Alaska RESOURCING

CLEAR 2008 Annual Conference Anchorage, Alaska COST RECOVERY InvestigationInvestigation HearingHearing PublicationPublication ExpertsExperts AppealsAppeals Compliance with ordersCompliance with orders Enforcement of ordersEnforcement of orders

CLEAR 2008 Annual Conference Anchorage, 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 materials and copiesHaving member pay for materials and copies Size of tribunalSize of tribunal

CLEAR 2008 Annual Conference Anchorage, Alaska REGIONALIZATION AND LIFELINES

CLEAR 2008 Annual Conference Anchorage, Alaska 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

CLEAR 2008 Annual Conference Anchorage, Alaska NEXT STEPS IMPLEMENTATION IMPROVEMENT VIGILANCE

CLEAR 2008 Annual Conference Anchorage, Alaska Speaker Contact Information Elizabeth Cowie Director, Legal and Regulatory Affairs Institute of Chartered Accountants of Ontario 69 Bloor Street East Toronto, Ontario M4W 1B3 (416)