Institute of Chartered Accountants in Ireland/ Rules of Professional Conduct/ Ethical Guide for Members [2000] IECA 584 (18th September, 2000)

Institute of Chartered Accountants in Ireland/ Rules of Professional Conduct/ Ethical Guide for Members [2000] IECA 584 (18th September, 2000)

The Institute's amended Ethical Guide and withdrawal of Rule 400 from its Rules of Professional Conduct satisfactorily addressed the Authority's competition concerns. The arrangements do not contravene Section 4(1) of the Competition Act, 1991.

Citation
[2000] IECA 584
Parties
Notifying Party: Institute of Chartered Accountants in Ireland; Decision Maker: Irish Competition Authority
Jurisdiction
Ireland
Procedural Posture
Competition Notification / Final Decision
Outcome
Certificate issued; arrangements do not contravene Section 4(1)
Legal Topics
Professional Conduct, Ethical Guidelines, Anti Competitive Practices, Market Definition, Advertising Restrictions
Competition Law Professional Conduct Ethical Guidelines Anti Competitive Practices Market Definition Advertising Restrictions

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 9 Party arguments 2 Amounts and remedies 22
Sign in to unlock

Parties

Institute of Chartered Accountants in Ireland

Notifying Party

Irish Competition Authority

Decision Maker

Procedural Posture

Competition Notification / Final Decision

Legal Issues

  1. 1 Whether the Institute's Rules of Professional Conduct and Ethical Guide for Members contravene Section 4(1) of the Competition Act, 1991
  2. 2 Whether specific provisions restrict, prevent, or distort competition in the market for accountancy services

Ratio Decidendi

The Institute's amended Ethical Guide and withdrawal of Rule 400 from its Rules of Professional Conduct satisfactorily addressed the Authority's competition concerns. The arrangements do not contravene Section 4(1) of the Competition Act, 1991.

Court Disposition

Certificate issued; arrangements do not contravene Section 4(1)

Orders

  • Certificate granted for Notification No. CA/827/92E - Rules of Professional Conduct
  • Certificate granted for Notification No. CA/828/92E - Ethical Guide for Members