Joint Disciplinary Scheme

Joint Disciplinary Scheme
= JDS
A scheme established in 1979 by the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, and the Chartered Association of Certified Accountants. Its aim was to investigate and regulate the professional and business conduct of members and the efficiency and competence of members in matters of public concern. The JDS was replaced by the Accountancy Investigation and Discipline Board in 2004.

Accounting dictionary. 2014.

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