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  • Our commitment

    ICAS is committed to maintaining public confidence in the accountancy profession by promoting the highest professional and ethical standards.  One way we achieve this is through regulation which is rigorous but fair.

    ICAS will take disciplinary action where there is sufficient evidence of a failure to observe the standards expected of our Members.

    How to make a complaint

    ICAS will consider complaints against our Members, Affiliates and CA Student Members.  In certain circumstances, we will also consider complaints against Firms.

    With the exception of complaints against ICAS-licensed Insolvency Practitioners, complaints should be submitted:

    In writing to: 

    The Head of Investigations
    CA House
    21 Haymarket Yards
    EH12 5BH

    By email to:  

    You may find it easier to submit a complaint by completing our complaint form, which can be accessed here.

    Information on the ICAS complaints process may be found in the following helpsheets:

    You will find further information on our complaints process by accessing the links on the left-hand side.

    If you would like to speak to someone to discuss a potential complaint, please contact the Investigations Department on 0131-347-0271.

    Insolvency complaints

    As of 5 June 2013, all complaints against Insolvency Practitioners operating in Great Britain must be submitted in the first instance to a single complaints gateway operated by the Insolvency Service, which is part of the Department for Business, Innovation and Skills.

    The Insolvency Service may be contacted as follows:

    The Insolvency Service will review your complaint to ensure that it falls within the scope of complaints which the licensing bodies can consider.  The Insolvency Service will contact you to confirm whether or not your complaint is being referred to the relevant licensing body.  ICAS can only investigate insolvency-related complaints which are referred by the Insolvency Service.

    Further information on the Insolvency Service's complaints gateway is available at:

    A further change is the introduction of common sanctions guidance for insolvency complaints.  This is guidance which the ICAS Investigation Committee and Discipline Appeal Tribunals will have to take into consideration when determining an appropriate sanction against an Insolvency Practitioner.

    This guidance is available at:

    Sanctions Guidance

    For complaints which are determined from 1 January 2015 onwards, the Investigation Committee will make reference to its sanctions guidance when assessing the appropriate level of penalty.

    This document sets out the process which the Investigation Committee will follow when making a decision. It also includes guidance on the level of sanction which may be appropriate for certain offences; together with general information on orders and financial penalties.

    We recommend that this document is carefully considered if a complaint is referred to the Investigation Committee.

    Public interest complaints

    The Financial Reporting Council (FRC) acts as an independent disciplinary body for accountants, accountancy firms and actuaries in the UK in relation to public interest cases.  The arrangements for the investigation and discipline of public interest complaints are governed by the FRC Disciplinary Scheme.

    ICAS is required to be part of the Scheme by virtue of the Companies Act 2006.

    Under the Scheme, a Participant Body which has a Member of Firm under investigation is responsible for the costs of the investigation and, if appropriate, the costs associated with the hearing of a formal complaint before a Discipline Tribunal. 

    Financial Issues Sub-Committee

    At the onset of the financial crisis, ICAS established a Financial Issues Sub-Committee to undertake initial assessments of complaints or concerns arising from the conduct or competence of Members and Firms engaged in the banking and financial services sectors.

    The Sub-Committee is comprised of CA and public interest members of the Investigation Committee and meets regularly to discuss emerging issues. Where there are clear and substantiated grounds to indicate a breach of rules, regulations, professional or ethical standards, the Sub-Committee will ensure there is a formal investigation to assess whether a Member or Firm is liable to disciplinary action.


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