Student Code of Conduct

The Institute of Chartered Accountants of Sri Lanka

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 Table of Contents
Student Code of Conduct ................................................................................................................. 3
Overview........................................................................................................................................ 3
Violations of the Student Code of Conduct ........................................................................................ 4
Overview of the Inquiry Process ...................................................................................................... 5
Reporting Student Misconduct ........................................................................................................ 5
Preliminary Investigation & Review ................................................................................................ 6
Notification of Charges .................................................................................................................... 7
Resolution Methods ........................................................................................................................ 7
Outcome & Notification ................................................................................................................... 8
Appeal............................................................................................................................................ 8

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Student Code of Conduct
Overview

As a premier Accounting Professional Body, the Institute of Chartered Accountants of Sri Lanka has
recognized adhering to the ethical requirements as pivotal in performing professional duties by its
members and registered students.

As registered students of a distinguished profession, it is mandatory to comply with the highest

standards of professional ethics, which plays an important role in enhancing the reputation of our
profession.

This Code is mandatory for all registered students of the Institute of Chartered Accountants of Sri
Lanka with effect from 1st June 2021.

The use of the word “shall” in this Code imposes a requirement on the registered student to comply
with the specific provision in which “shall” has been used. Compliance is required unless an exception
is permitted by this Code.

A registered student shall comply with the following fundamental principles:

 Integrity – to be straightforward and honest in all professional and business

relationships.

 Objectivity – to not allow bias, conflict of interest or undue influence of others to override
professional or business judgments.

 Professional Competence and Due Care – to maintain professional knowledge and skill at the
level required to ensure that a client or employer receives competent professional services
based on current developments in practice, legislation and techniques and act diligently and
in accordance with applicable technical and professional standards.

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  Confidentiality – to respect the confidentiality of information acquired as a result of
professional and business relationships and, therefore, not disclose any such information to
third parties without proper and specific authority, unless there is a legal or professional right
or duty to disclose, nor use the information for the personal advantage of the student,
professional accountant or third parties.

 Professional Behavior – to comply with relevant laws and regulations and avoid any conduct
that discredits the profession.

The circumstances in which registered students operate may create specific threats to compliance
with the fundamental principles. It is impossible to define every situation that creates threats to
compliance with the fundamental principles and specify the appropriate action. Therefore, this Code
establishes a conceptual framework that requires a professional accountant to identify, evaluate, and
address threats to compliance with the fundamental principles.

When a registered student identifies threats to compliance with the fundamental principles and,
based on an evaluation of those threats, determines that they are not at an acceptable level, the
registered student shall determine whether appropriate safeguards are available and can be applied
to eliminate the threats or reduce them to an acceptable level. In making that determination, the
registered student shall exercise professional judgment and take into account whether a reasonable
and informed third party, weighing all the specific facts and circumstances available to the registered
student at the time, would be likely to conclude that the threats would be eliminated or reduced to
an acceptable level by the application of the safeguards, such that compliance with the fundamental
principles is not compromised.

Violations of the Student Code of Conduct

CA expects its students to always uphold the institute’s values. The following list, while not
exhaustive, illustrates those behaviors that, when determined to have occurred in the judgment of
the institute, violates the values of the institute; and therefore, represent misconduct or misbehavior
subject to disciplinary action:
 Attempted or actual theft of or damage to institute property.
 Conduct that could result in the violation of any law of the land.
 Conduct which threatens or endangers the health or safety of any student of the Institute but

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 not limited to disorderly conduct, physical abuse, verbal abuse, threats, verbal or nonverbal
intimidation, bullying, or coercion.
 Forgery, alteration, or misuse of institute documents, records, or identification.
 Conspiring to engage in similar acts that actually or potentially injure, endanger, or humiliate
any fellow student of CA Sri Lanka.
 Interference with, obstruction of, or disruption of the teaching or learning process,
administration, or any other institute-sponsored activity.
 Posting comments that may leads to damage the reputation of CA Sri Lanka in all type of social
media.
 Knowingly furnishing false information to CA Sri Lanka.
 Possession, distribution, or use of any controlled substances on institute property or at
institute-sponsored activity.
 Unlawful harassment or discrimination based on race, color, religion, sex (including gender
identity and pregnancy), national origin, age, disability, genetic information, sexual
orientation, or parental status.

Overview of the Inquiry Process

The inquiry process provides a fair and impartial assessment of a student’s responsibility for
violating the Student Code of Conduct. The standard inquiry process is expected to be completed
within sixty (60) days; respondents and complainants are notified of time frame adjustments and
advised of options for ensuring a prompt and equitable process.

The institute reserves the right to use an accelerated conduct process without the option for an
administrative hearing when deemed necessary.

Students may be accountable to criminal and/or civil authorities as well as to the institute for acts
that violate laws in addition to CA Student Code of Conduct.

Reporting Student Misconduct

CA Sri Lanka encourages to resolve conflicts informally, when this is not possible or appropriate,
anyone may report alleged student misconduct using the institute’s general inquiry e-mail address,
registration@casrilanka.org or by filling in a complaint form kept at the Student Services Department.

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The e-mail or form should describe the misconduct and identify the student(s) involved in the
incident.

Submissions will be reviewed by the Director Student Affaires/ Manager Student Registration and, if
there appears to be reliable information indicating that a violation may have occurred Director
Student Affaires/ Manager Student Registration shall report it to the Chairman of the Student
Enrolment Committee and to the Council of CA Sri Lanka.

Based on the Council decision of CA Sri Lanka, the student inquiry process will be initiated, creating
a conduct case.

The institute also reserves the right to initiate a case without a formal complaint, and to investigate
anonymous reports.

Preliminary Investigation & Review

A preliminary investigation may be necessary in order to determine if there is credible information

violating the Code. Preliminary meetings with the complainant and/or witnesses may occur prior to
initiating the student conduct process or contacting the accused student. If the accused party is
contacted about the case during the preliminary investigation, he/she will be made aware of the
initiation of a preliminary investigation and that the incident could result in a student conduct
process being initiated.

The preliminary investigation and review may result in any of the following:
 Case Not Pursued: If there does not appear sufficient credible information to indicate a
violation occurred, the case will not be pursued through the formal student conduct process.
The information may still be retained by the institute to document that the situation was
reviewed.

 Informal Response: If the situation is concerning but doesn’t appear to be a violation (such as an
incident which occurs outside of the institute’s jurisdiction, or repeated low-level behaviors),
there may still be an institutional response without formal conduct charges.

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  Initiation of Conduct Process: If it appears that a student may have violated the Code, and that
this occurred within the CA Sri Lanka student Code of Conduct, the conduct process will be
initiated with Council Approval.

Notification of Charges

If there appears to be credible information indicating a student may have violated the Code, the
Director Student Affaires/ Manager Student Registration shall inform the Chairman of the Student
Enrolment Committee and the Council of CA Sri Lanka. The council of CA Sri Lanka shall designate a
student conduct officer. The student conduct officer serves as the hearing officer for complaints of
student misconduct. The student will then be sent a notice.
This notice includes

 The aspect(s) of the Code that it appears the student may have violated (i.e., “charges”).
 The Student Code of Conduct where the student can learn about the process.
 The type of resolution method being used for the complaint, either an administrative hearing
or investigation.
 Instructions as to how to proceed after the notice, such as the date, time, and location of the
administrative hearing or instructions on the next step in the investigation process.
 The right to bring an advisor or person of support to any student conduct meeting, hearing, or
interview.

Resolution Methods
1. Written Warning

Written warnings are issued when a designated Institute official reviews the information
related to the case and determines that no further information is needed to make a finding.
This form of complaint resolution process is used for first time low level offenses of the
Student Code of Conduct. In this method, a student will be informed through email and will
have the option of requesting an administrative hearing if they choose.

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 2. Administrative Hearing Resolution Method.

Administrative hearings occur when a designated Institute official reviews the information
related to a case, makes a finding of “responsible” or “not responsible” for each alleged
violation, and issues sanction(s) for any findings of responsibility. This form of complaint
resolution is used for most alleged violations of the Student Code of Conduct and the student
conduct officer appointed by the CA Sri Lanka may serves as the administrative hearing
officer for most cases.

Outcome & Notification

The student conduct officer will provide written notice of the final resolution of charged violation(s)
within 14 working days of the decision issued by the hearing officer. The written notice is customarily
provided electronically and includes
1. Each charged violation(s) and the determination of whether or not the accused student is
responsible for committing the violation;
2. A rationale of the findings;
3. The sanction(s) imposed and the deadlines or time periods for which they are in effect;
4. A statement of the right to file an appeal and process for doing so;
5. A statement that failure to file a request for such an appeal within the time provided shall be
deemed a waiver of the right to an appeal.

Appeal

The Institute offers the opportunity to appeal the outcomes of student conduct procedures as
described below. Sanctions are in effect even while an appeal is being considered, unless otherwise
stated in writing by CA Sri Lanka. An appeal is not a re-hearing of the case, but an evaluation of
whether the ground(s) for an appeal are present and should alter the outcome of the case. Not
participating in a conduct process is not grounds for an appeal. Appeals of administrative hearings
or the investigation resolution process may be requested based only on one or more of the following:

 the Institute’s procedures were not followed, and the deviance would substantially alter the
outcome(s) of the case;
 there is new relevant evidence not reasonably available at the time of the hearing; or

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  the evidence does not clearly support the finding(s); or
 the sanctions are inappropriate relative to the violation.

Appeals addressing one or more of the above grounds must be submitted in writing to the Director
Student Affaires / Manager Student Registration within 10 working days of the sending of the notice
of outcomes. The appellate officer will review the appeal and will provide a response to the student. In
all cases, the decision of the Council of CA Sri Lanka is final.