What if I want to complain about the level of fees?
ICAS will not consider complaints which involve fee disputes between a Member and a client where the dispute relates to the amount of the fee. This is considered to be a commercial matter. Equally, ICAS does not recommend a scale of fees/charge out rates for its members.
Statement 240 of the ICAS Code of Ethics relates to fees and ICAS will only consider complaints which may involve a potential breach of these provisions.
ICAS does offer a Fee Arbitration Scheme for non-insolvency related fee disputes.
How do I find out which professional body regulates an accountant?
Usually the details are shown at the foot of the individual’s headed paper. If not, you can contact ICAS (Complaint Helpline 0131 347 0271), give the name of the individual, and we will confirm whether or not he/she is a member of ICAS. If the individual is not an ICAS Member they may be a member of another professional body. If necessary, we can give you contact telephone numbers and addresses of other professional bodies.
Before I make a complaint I would like to speak to someone about it, who can I approach?
ICAS Members will usually appoint a person within the firm with specific responsibility for dealing with client complaints. You should first raise the matter with the individual with whom you have been dealing or a nominated partner within the firm to try to resolve the matter. The Member Firm is obliged to inform you in writing of your right to bring your complaint to the attention of ICAS. If you are dissatisfied with the outcome of the discussions, and if the individual concern is an ICAS Member, you may telephone our Complaints Helpline or lodge a complaint.
Can I lodge a complaint against an insolvency practitioner?
Yes. Complaints against trustees in sequestrations or under a Trust Deed or against a liquidator, administrator or receiver are processed in the same way as other complaints. However ICAS cannot become involved in the practitioner’s administration of the insolvency case and therefore there are certain types of complaint that cannot be considered. If you have concerns about the practitioner’s handling of a case and you have failed to resolve matters with the practitioner you are invited to call the helpline on 0131 347 0271 for an informal discussion.
What is considered to be professional misconduct?
Professional misconduct may arise in very many different situations, too numerous to mention here. It can arise for example where a situation raises concerns over the member's integrity, or where the member has done something which is against the law, or where there is a conflict of interest.
ICAS members are bound by high standards of professional conduct contained in the detailed Code of Ethics. Where a member’s actions have breached the Code to a significant extent such breaches may amount to professional misconduct.
What happens if a complaint is about negligence/ failure to adequately advise?
This sort of complaint is a civil matter, as the law provides a remedy for professional negligence. If you consider that the Member’s conduct may amount to professional incompetence (rather than professional negligence) then you should contact the Complaints Helpline.
Can I be compensated for loss/damage resulting from my accountant’s dealings?
ICAS cannot compensate you and it has no powers to order Members to pay compensation. However, we do require our practising Members to maintain Professional Indemnity Insurance which, in most circumstances, will protect clients from loss or damage caused by negligence.
Where can I get legal advice?
ICAS is not in a position to offer legal advice. You can seek help from your local Citizens Advice Bureau or you should contact the Law Society of Scotland (if you live in Scotland) or the Law Society (if you live in England or Wales) and they will be able to provide you with a list of solicitors in your local area. If you need help in relation to a personal insolvency procedure you may contact the office of the Accountant in Bankruptcy. A list of contact details for these organisations can be accessed by visiting the Complaints index section of the ICAS web site.
Can I be called as a witness to support my complaint?
You may be asked to attend a meeting with an ICAS staff member and/or with members of an Investigating Panel appointed to consider your complaint. This will be to provide further information in connection with your complaint. If the matter is referred to a hearing of the Discipline Tribunal then you may be required to attend to give evidence.
How long will the complaints process take?
The timing will depend on the circumstances of the complaint. The Case Officer appointed to consider your complaint must decide whether the issues concerned need to be referred to the Investigation Committee. He or she will aim to make this decision within 3 months of receipt of your complaint. Where a complaint is referred to the Investigation Committee and possibly to a Discipline Tribunal, the process can take much longer. The Investigation Committee expects complaints to be concluded within 12 months of receipt.
What are the possible outcomes for the chartered accountant?
There are a number of sanctions which can be imposed on a Member if the complaint is upheld by either the Investigation Committee or a Discipline Tribunal.
Less serious matters may be dealt with through a formal written warning. If the conduct concerned is more serious then there are a range of possible orders, including financial penalties and publicity of the sanction. In the most serious cases, the Member may be suspended or expelled from Membership.
Full details of the sanctions available may be found in the ICAS Rules and Investigation Regulations.
What happens if I am not satisfied with the conclusions reached by ICAS?
The Investigation Committee includes a number of lay members whose participation in the investigative process provides scrutiny of the conduct of those investigations thereby protecting the public interest. If the Committee decides that there is no case for the Member to answer, and if you are dissatisfied, then you are entitled to apply for a review by the Independent Examiner, providing certain criteria are met. The Independent Examiner is neither a chartered accountant nor an employee of ICAS.
Is there an Ombudsman for the accountancy profession?
There is no Ombudsman. The complaints handling procedures of ICAS are monitored by the Professional Oversight Board and the Department for Trade and Industry.
Contact us
If you would like further information please contact the Complaints helpline on 0131 347 0271.