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.

Insolvency Complaints Gateway - GB/NI Licensed Insolvency Practitioners

A single gateway for complaints against insolvency practitioners (IPs) has been developed and will be operated by the Insolvency Service of Great Britain. This means that complaints against GB/NI licensed IPs which come within the jurisdiction of the Insolvency Service of Great Britain, must all be sent to the Gateway for initial consideration by the Gateway staff. The Gateway does not cover complaints made against IPs in relation to insolvency procedures governed by Northern Irish legislation. These complaints need to be made directly to the relevant authorising body of the IP concerned.

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.

The Complaints Process