A primary aim of ICAS is to safeguard the reputation of the profession by maintaining public confidence in the accountancy profession. Members are reminded that they are bound by the Rules and Bye-laws and the ICAS Code of Ethics. Regulated Firms, Members, regulated non members, and CA Students are all liable to disciplinary action under the Institute’s Rules.
Complaints Against Members
Members should also note that in terms of Rule 58(5) a Member is conclusively presumed to be guilty of professional misconduct if:
a) He has been convicted in the United Kingdom of an indictable offence or has been sentenced to imprisonment on summary complaint; or
b) An order of disqualification has been made against him under the Company Directors Disqualification Act 1986.
Complaints against Members are handled as detailed in Chapter Xll of the Institute’s Rules. The Investigation and Professional Conduct Enforcement Committee (“IPCEC”) has responsibility for considering complaints which raise issues of professional misconduct or professional incompetence. This Committee comprises no fewer than nine public interest members and no fewer than nine members of ICAS.
For details of the process please refer to the Regulations and Standing Instructions of the Committee and the Complaints leaflet.
ICAS receives complaints covering a diverse range of misdemeanours. Some of the common themes relate to:
- conflicts of Interest
- signing off accounts or otherwise acting without relevant authority (certificates, permits etc)
- failure to maintain Professional Indemnity Insurance
- dishonesty
- breach of regulations
- breach of Ethics
- conduct whilst acting in an insolvency procedure
ICAS requires all complaint enquiries to be made in writing. A member of the Investigation Department of the Institute will review the complaint enquiry to assess whether it may be resolved by conciliation. If the complaint is incapable of being resolved by conciliation, and relates to possible professional misconduct or professional incompetence, an investigator will be appointed to investigate the complaint.
Where additional information is needed a copy of the complaint will be sent to the member complained of with a request that the member responds within a specified timescale in a form that can be copied to the complainer.
ICAS understands that there will be occasions in which Members need to advise of matters relating to the complaint which they do not wish to be disclosed to the complainer. Members should bring those matters to the attention of ICAS either in a separate letter, specifying that the information is not to be disclosed, or you can telephone the individual who is handling the complaint.
Complaints from Clients
Member Firms will usually appoint a person within the firm with specific responsibility for dealing with clients’ complaints. If a firm receives a complaint from a client or former client, the engagement partner or a nominated partner within the firm should investigate the matter. If having gone through this process the client remains dissatisfied the firm should advise the client of their entitlement to raise the matter with ICAS.
Contact us
If you would like further information please contact us on our Complaints helpline on 0131 347 0271.