Complaints process

If the professional and ethical standards of our members and firms do not meet the reasonable expectations of the public and other members, the Institute is responsible for disciplining them.

Frequently asked questions

View frequently asked questions from both members and complainants

 

FAQ's and publications

However, a simple mistake, an error of judgement or a minor example of negligence may not make a member or firm liable to disciplinary action.

The notes in this section are intended as general guidance only and not as explanations of the Institute's powers and duties.

In the event of any conflict, the Institute's Charter and bye-laws will prevail.

Before you make a complaint

Before you make a complaint to the Institute, you should give your accountant an opportunity to address your concerns as we expect members and firms to investigate any complaints they receive.

Write to the senior partner (or principal if it is a sole practice) setting out clearly what your complaint is and, where appropriate, explain what steps you would like them to take to resolve the problem. If, between you, you can’t resolve the problem, then you can complain to the Institute to see if we should look into the matter.

How to make a complaint

Otherwise, simply fill in a complaint form and send copies of any relevant supporting evidence to the address on the form. If you have a clear idea of how you would like to resolve your complaint, please explain this clearly on the form.

The complaints process

This chart sets out the complaints process. The other pages in this section explain:

How we handle complaints that are disciplinary matters

How we can help if your complaint is not a disciplinary matter 

Downloads