Penalties Checklist

A number of new penalties have been introduced through legislative changes over recent years.   

Members have provided feedback that they would find it useful to have a summary of these changes which they can use as a checklist to ensure they have considered the implications in relation to their practice and their clients. The attached checklist has been prepared on this basis and to assist members in meeting the professional standards required from them.


Penalties Checklist - Final 11.02.19 CIOT Updated 10.3.20