Accountancy Investigation and Discipline Board


Accountancy Investigation and Discipline Board
= AIDB
A body established in 2004 by the Institute of Chartered Accountants in England and Wales, the Association of Chartered Certified Accountants, the Chartered Institute of Management Accountants, and the Chartered Institute of Public Finance and Accountancy. It is responsible for investigating those cases of alleged misconduct by members of the participating bodies that are held to raise issues of public concern; cases that do not raise such issues are dealt with by the relevant professional body. The AIDB, which replaced the previous Joint Disciplinary Scheme (JDS), is an operating body of the Financial Reporting Council

Accounting dictionary. 2014.

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