Complaints & Disciplinary
Members and member firms become liable for disciplinary action if they:
- breach a bye-law or regulation;
- fail to comply with standards of professional conduct;
- bring discredit on themselves, the Institute or accountancy profession.
Where members and member firms do not meet the reasonable expectations of the public, the Board is responsible for disciplining them. However a simple mistake, an error in judgment or a minor example of negligence may not make the firm liable for disciplinary action
Who can make a complaint?
Anyone can make a complaint; clients, other accountants, regulators, oversight bodies, members of the public and the internal committees.
Before making a complaint
Members and member firms have a duty to investigate complaints. As many problems relate to lack of communication and misunderstanding it may be possible to resolve the matter before referring it to the Board. However if the problem cannot be resolved or the issues are so serious the complaint should be made to the Board.