Membership Number or E-mail Address

  • As ICAS can only deal with complaints that are made against members of this Institute you should check that the individual is a member by telephoning our Complaints Helpline. If the initials CA appear after the individual’s name then it is likely that the individual is a member of the Institute.

    Submitting a complaint

    ICAS will investigate complaints that indicate that the member may be guilty of either professional misconduct or professional incompetence, as defined in the Institute’s Rules.

    If the Chartered Accountant is a member of the Institute of Chartered Accountants of Scotland you should write to the Investigations Department at the address below. You should please:-

    • 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/form

    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

    Contact us

    If you would like further information please contact us on our Complaints helpline on 0131 347 0271.

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