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ICAS is an educator, examiner, regulator, thought leader and professional body for more 19,000 CAs.
Ensuring the highest professional and ethical standards lies at the heart of the ethos of our organisation.
ICAS is a thought leader in accountancy, finance and business. We aim to be at the heart of the debate on these issues always putting the public interest first.
ICAS is a provider of lifelong continuing professional development through courses and qualifications for our members and the wider business community.
ICAS aims to be at the heart of the news which matters for CAs striving to build the public profile of our organisation as one of the leading professional bodies in the world.
ICAS provides highly valued information resources to our members to allow them to access the detailed knowledge they require to deliver their work to the highest standards.
How to raise an enquiry/complaint against a member of the Institute of Chartered Accountants of Scotland
How the complaints handling process operates
Complaints Flow Chart
Professional misconduct and professional incompetence
Compensation
Specific types of complaints (fees, insolvency, audit, investment business)
Fee Arbitration Scheme
Time limits for submitting a complaint
Unfounded, vexatious or speculative complaints
Sanctions against a member
External Review by the Independent Examiner
Form for online submission of a complaint enquiry
Frequently asked questions
Links to other organisations
Discipline Tribunal