The passage of time can have an adverse impact on the ability to obtain evidence in support of a complaint. Complaints are therefore best investigated shortly after the occurrence of the matter which is the subject of the complaint.
Time Limitations
ICAS is committed to thoroughly investigating complaints of professional misconduct or professional incompetence made within three years of the event or matter being complained of first coming to the attention of the complainer. Where the complaint relates to events which fall outside this three year period ICAS may ask you for additional information to assess whether or not detailed consideration should be given to your complaint. ICAS will confirm to you in writing the reasons for any decision not to investigate..
In some cases the time limitations contained in legislation will result in ICAS not being able to progress a complaint, irrespective of the seriousness of the matter. Chartered Accountants rarely retain files for more than 10 years, in keeping with ICAS guidance. For this reason, complaints relating to events that happened ten years or more before the complaint is submitted will not be investigated.
Contact us
If you would like further information please contact us on our Complaints helpline on 0131 347 0271.