Professional Misconduct

Joint Disciplinary Scheme (JDS)
The Joint Disciplinary Scheme (JDS) was a former regulatory body responsible for investigating accountancy-related misconduct by members of certain UK professional bodies. It has now been succeeded by other bodies such as the Financial Reporting Council (FRC) and the Accountancy and Actuarial Discipline Board (AADB).
Malpractice
Malpractice refers to the improper, illegal, or negligent professional activity or treatment, especially by a medical practitioner, lawyer, or public official.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.