Madam, - I refer to Bill Murdoch's opinion column of October 3rd (Business This Week). Obviously, I cannot comment on the facts of the particular case but I do wish to make a number of points to add some balance.
1. Both the complaints committee which found there was a prima facie case to answer and the disciplinary tribunal which did not find the case proven are independent of the institute and have a majority non-accountant membership. The institute, rightly, cannot override their decisions.
2. This institute has been hearing disciplinary cases in public since 2000 and has held 18 such cases to date. One would not have expected a journalist of Mr Murdoch's experience to suggest that the institute was in "too much haste to prove that it could publicly discipline a member".
3. The awarding of costs to a member who successfully defends a case is a complex matter and not a black-and-white issue as suggested.
Suffice to say that the majority of professional accountancy bodies do not provide for the payment of costs in such situations. - Yours, etc.,
BRIAN WALSH, Chief Executive, Institute of Chartered Accountants in Ireland, Pembroke Road, Dublin 4.