FAQs about Complaints made against members of ICAS are listed below. These have been divided into four main areas:
General FAQs
How do I raise an Enquiry/Complaint?
As ICAS can only deal with complaints that are made against members of this Institute, you should check that the individual is a member before making a complaint.
How are complaints dealt with regarding Members or Member Firms who are engaged in the financial services sector?
If your complaint is about the conduct of a Member or Member Firm engaged in the banking or financial services sector, more details can be found about the Institute's procedures here:
What if I want to complain about the level of fees?
ICAS will investigate complaints that indicate that the member may be guilty of professional misconduct or professional incompetence, as defined in the Institute’s Rules. ICAS does not normally intervene in fee disputes between members and their clients but it offers a Fee Arbitration Scheme for non insolvency related fee disputes. ICAS will take action in cases that demonstrate reckless charging of fees if it amounts to professional misconduct.
How do I find out which Institute regulates the chartered accountant?
Usually the details are shown at the foot of the individual’s headed paper but you can telephone 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 this Institute. If the individual is not a member of ICAS 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?
Members of the Institute of Chartered Accountants of Scotland (ICAS) will usually appoint a person within the firm with specific responsibility for dealing with clients’ complaints. You should therefore first raise the matter with the Chartered Accountant 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 Chartered Accountant is a member of this Institute, 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.
How do I submit a complaint against a chartered accountant?
If the chartered accountant is a member of the Institute of Chartered Accountants of Scotland you should write to the Investigation Department at the Institute at the address shown below and:
name the individual who you wish to complain about
confirm that you have previously raised the matter with the individual and that the matter has not been resolved
state what you believe the individual has done that would amount to either professional misconduct or professional incompetence, and provide copies of any documentation that supports your complaint
state what outcome you would like to achieve in submitting a complaint
provide your name, address and contact telephone number
ensure that you sign the letter
Complaints should be made in writing and sent with supporting documents to:
Investigations Department
The Institute of Chartered Accountants of Scotland
CA House
21 Haymarket Yards
EDINBURGH EH12 5BH
If you wish to use the online facility ICAS requires you to confirm in writing that you have submitted a complaint online, confirm the date of submission and you will need to submit documentary evidence in support of the complaint.
Can I submit my complaint by e-mail?
Some complainers may prefer to submit a complaint by email. You may raise the complaint by email but ICAS requires all complaints to be made formally in writing. If you submit an on-line complaint or submit an email complaint then you should also write to ICAS to confirm that you have done so and provide documentation in support of your complaint.
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.
Types of complaint/enquiries
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 award compensation but it does require its 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.
The Complaints Process
Who will consider my complaint?
If your complaint is about a member of ICAS it will initially be assessed by the Head of Investigations or a member of the Investigations Department. The objective is to determine whether professional misconduct or professional incompetence, in terms of the ICAS Rules, can be established. ICAS may need to contact you for further information or clarification. If the matter can be resolved by conciliation this will be undertaken. If the complaint is incapable of being resolved by conciliations, and relates to possible professional misconduct or professional incompetence, an investigator will be appointed to investigate your complaint (who may be the same member of staff as before).
Can I be called as a witness?
You may be asked to attend a meeting with a member of the Institute’s staff and/or with members of the Investigating Panel to provide further information in connection with your complaint. If the matter is referred to a hearing of the Discipline Tribunal you may be required to attend to give evidence and you will be given notice. The Discipline Tribunal hearing is chaired by either a Solicitor, a Solicitor-Advocate or an Advocate of at least seven years’ standing who is independent of ICAS. In addition the tribunal includes at least one further Public Interest Member who is not a member of ICAS. Participation of Public Interest Members in the disciplinary process provides scrutiny of the conduct of the proceedings thereby protecting the public interest.
How long will the process take?
The timing will depend on the circumstances of the case but ICAS will aim to have cases that are not referred to the Investigation and Professional Conduct Enforcement Committee completed, or well advanced, within six weeks from receipt of the complaint depending on the complexity of the case. Where the Investigation and Professional Conduct Enforcement Committee proceeds with a complaint to Discipline the process can take a further six months or longer. Where the member appeals against a decision of the Discipline Tribunal the complaint cannot be finalised until the appeal has been determined by the Appeals Tribunal.
Outcome of complaints
What are the possible outcomes for the chartered accountant?
This will depend on what the evidence supports. If the matter is not referred to the Discipline Tribunal, ICAS will write to you explaining why it has reached a particular decision and likewise it will communicate with the Member who was the subject of the complaint. If a complaint has been made to the Discipline Tribunal then it is a complaint by the Investigation and Professional Conduct Enforcement Committee and in terms of the Institute’s Rules the sanction can be a reprimand, or censure or a range of findings the most serious of which is expulsion from the Institute. Fines and costs may also be imposed against the member. Further information on sanctions can be viewed in Sanctions against a Member.
What happens if I am not satisfied with the conclusions reached by ICAS?
The Investigation and Professional Conduct Enforcement Committee (“the IPCEC”) include 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 IPCEC decide 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. See Section 9 for further details.
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 us on our Complaints helpline on 0131 347 0271.