Complaints to the Institute of Chartered Accountants in Ireland (ICAI) rose last year. There were 104 new cases brought to the complaints committee, according to the ICAI's annual report, up from 89 in 2004, writes Colm Keena

The institute's disciplinary committee, which deals with more serious cases, imposed "severe reprimands" on two members during the year and excluded another. In one case, a fine of €6,000 was imposed. Costs of €5,397 and €9,821 were imposed in two cases.

The complaints committee deals with less serious issues than the disciplinary committee.

During 2005, 60 cases brought to the complaints committee were closed by the secretariat. In a further 13 cases, the complaints led to the acceptance of reprimands, on consent. The sanctions imposed included reprimands and fines, and severe reprimands and fines. The fines ranged from €500 to €5,500.

The 13 cases involved complaints concerning bad work, breaches of company law, and audit or investment business issues.

The institute is involved in conducting quality review visits on members, basing their decision on who to visit on risk assessments conducted on firms' annual returns. According to the report, 82 visits meant that no further action was required. In another 66 cases, the firms had appropriate plans for improvement.

In 19 cases, conditions, restrictions or suspensions were imposed and in one case, an application for authorisation to conduct investment business was refused. However, in the reserved areas of audit registration and investment business, no registrations were withdrawn.

The institute said membership has passed the 15,000 mark. New student recruitment reached 1,245, a 13 per cent increase on 2004.