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, ICAEW is responsible for disciplining them.

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

The notes in this section give general guidance only and do not explain ICAEW's powers and duties.

If there is any conflict, ICAEW's Charter and bye-laws will prevail.

Before you make a complaint

Before you make a complaint to ICAEW, you should give your accountant an opportunity to address your concerns; we expect members and firms to investigate any complaints they receive about the firm's services.

Write to the senior partner (or principal if it's a sole practice), set 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 ICAEW to see if we should look into the matter.

How to make a complaint

If you have a complaint about audit, investment business or insolvency work, the following page offers detailed advice:

• Making a complaint about audit, investment business and insolvency work

Alternatively, 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 on the form.

Downloads

• Resolving problems with your accountant helpsheet and complaint form (PDF 43kb/6 pages)

  Fill in using pen

• Complaint form (Word 83kb/2 pages)

  Save to your computer, fill in electronically and send by post or email with supporting evidence

We receive your complaint

As soon as we receive your complaint, we will send you a letter to confirm that we have received it and passed it to our assessment team.

We assess your complaint

We assess all complaints to see whether the evidence suggests that there is a case to answer; if it doesn’t, we are unable to proceed further. We close about 40 per cent of all cases at this stage.

In particular, we are not able to investigate complaints about levels of fees, although the accountant is expected to provide adequate information concerning the fee - see our booklet, Fee Disputes (PDF 38kb/4 pages). However, we operate a voluntary fee arbitration scheme.

How we handle complaints that are disciplinary matters

If the assessor decides there appears to be a case to answer, we will consider how best to deal with it. There are two options depending on the nature of the case. Either:

• we will investigate the matter to see whether ICAEW should take disciplinary action against the member or firm; or
• we will offer conciliation if there is something which the member or firm could do to address and resolve your complaint; for example, a complaint about improperly witholding records could be resolved if the firm simply returned them.

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

If a complaint concerns something that is not a breach of the regulations or a departure from guidance, we cannot become involved and, if this is the case, we will tell you why. You can always consider reaching a solution through mediation or our independent arbitration scheme.

Compensation for loss

Although money may be part of a conciliated settlement, ICAEW has no power to order a member (or firm) to pay compensation. In appropriate cases, however, the professional conduct committees may order the return of part or all of the fees you paid. This means that, if you want to seek financial redress, you will need to consider whether you should obtain independent advice from a solicitor, for example.