8. MEMBERS’ NON-COMPLIANCE
8.1 If a member fails to return the annual reporting form by the due date or fails to achieve the required minimum of 35 CPE hours in any one year, the following course of action will be taken.
(a) He member will be notified in writing of his/her non-compliance.
(b) A written response to the notice will be requested from the member within 30 days indicating the course of action the member intends to take to remedy the non-compliance.
(c) Based on the course of action outlined, the CPE Committee may allow a grace period for compliance. If subsequent to the grace period the member has still not complied, notification will be given in writing to the Investigations Committee for their consideration. A copy of this referral will be forwarded to the member.
(d) If the Investigations Committee is of the opinion that a prima facie case for non-compliance with the CPE guidelines has been made out against the member, the matter will be referred to the Disciplinary Committee for further action in accordance with the Institute’s By-laws.
9. IMPLEMENTATION
9.1 The guideline was approved by the Board of the Institute of Chartered Accountants of the Caribbean and issued in draft form to members for their comments on January 22, 2000.
9.2 The Revised guideline incorporating members’ comments was approved by the Board on June xx, 20XX and forms part of the regulations governing practice.
9.3 The CPE Programme implementation date is January 1, 2002.
