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Make a complaint

We act in the public interest and it is part of our role to ensure ICAEW members and firms act with integrity and undertake their work to the required standards. If you feel your accountant’s work has fallen short and you want to make a complaint, you can report your concerns to ICAEW.
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About our role and the investigation process

When someone makes a complaint to ICAEW, (if the issue is within our remit) we first assess whether there may have been a breach of professional standards. If so, we carry out further investigation and we may ask you for more information or evidence as part of this process. After the investigation, independent regulatory and disciplinary committees (not ICAEW staff) use the information we provide to make a decision on the outcome of the case. ICAEW is impartial and we do not act on behalf of the complainant or the person or firm you are reporting.

Before you make a report

It is important to remember that in many cases, issues can be resolved by talking to your accountant.

If talking doesn't resolve things, you should write to your accountant and ask them to respond within 28 days. If you find you are still unable to resolve the problem, or the nature of the issue(s) means that you need to contact us, we are here to help.

Check if ICAEW has jurisdiction over the matter

Many reports we receive do not fall within our powers to investigate. Please read the information below to help you raise your concern with the right organisation at the earliest opportunity.

Check here first

Check the individual or firm is regulated by ICAEW.

When can ICAEW investigate a complaint?


ICAEW may be able to investigate if all of the following apply:

  • Your concern is about a person or firm that we regulate ie,
    • an ICAEW member;
    • an ICAEW-regulated firm, member firm, contracted firm or licensed practice;
    • a person who is not a member but is regulated by ICAEW (eg, an affiliate)
    • an ICAEW student.
  • The issue relates to professional misconduct, breaches of ICAEW’s bye-laws, its Code of Ethics or other relevant regulations.
  • You have raised the issue with the firm first, in writing, and allowed at least 28 days for them to respond (unless you are reporting as a whistleblower eg, you are a worker who is making a disclosure about your work in the public interest.)
  • The matter is not a fee, contractual, employment or commercial disagreement.

These complaints case studies may help you to understand whether ICAEW may be able to investigate your complaint, the types of cases that may fall outside ICAEW’s remit and, where relevant, examples of alternative organisations that may be able to help you.

When ICAEW cannot investigate


ICAEW cannot investigate complaints where:

  • The individual or firm is not regulated by ICAEW. Check the firm’s website or letterhead to help you identify the correct regulator.

  • The issue is:

    • a fee dispute
    • a commercial or contractual disagreement
    • an employment dispute
    • dissatisfaction with the outcome of an investment

  • The matter:

    • relates to criminal activity that has not first been reported to the police or relevant authority
    • has already been decided by a court or tribunal

Complaint form

Report a concern about an ICAEW member or firm

Use the form to tell us why you believe there may have been a breach of professional standards.

Alternative organisations to approach if ICAEW cannot help

We have included some examples of the kind of reports we receive that are outside of our remit and therefore need to be raised with other organisations:

Type of report we receive Who to contact instead
Commercial disputes, such as fee or contractual disputes We recommend you take legal advice
Employment disputes ACAS
Criminal matters Report Fraud
Money laundering concerns about firms not supervised by ICAEW
  • Contact the correct supervisory body or
  • The MLR Central Intervention Team at MLRCIT@hmrc.gov.uk
Service charge complaints Leasehold Advisory Service
Public interest entity (PIE) audit work FRC
Investment business work that does not fall within the designated professional body scheme FCA
Any insolvency-related complaint You must use the Insolvency Service’s Complaints Gateway

Using AI to prepare your complaint

We appreciate that you may wish to use AI to assist you when you are making a report to ICAEW, but it will always be most useful if we can hear about your concerns in your own words. Your report doesn’t need to be formal or contain legal arguments. Whilst AI tools can be helpful, they also get things wrong, including referring to irrelevant or non-existing sources or adding arguments that may not be accurate or relevant. This can result in delays as we may need to clarify key points that have become buried in repetitive AI-generated wording before we can begin to assess the case.

If you do use AI when bringing a complaint to us, please be aware that entering personal information into a public AI tool may mean that these details are open to the public. 

Note that any AI output is not a substitute for legal advice provided by a qualified lawyer and should not be relied upon as such.

Key facts to be aware of

  • ICAEW is not a mediation service
  • ICAEW is impartial and does not act on the behalf of either the complainant or the subject of the complaint
  • ICAEW cannot resolve civil claims – you should seek independent legal advice if appropriate
  • If the matter has also been reported to the police and there is an ongoing criminal investigation, we will pause our investigation until the criminal case has been concluded. The only exception would be if there is a significant risk of harm to the public, in which case we will consider whether an interim order may be necessary.
  • ICAEW does not operate a general compensation scheme.
  • Two limited compensation schemes only apply in very specific circumstances, ie, the Legal Services Compensation Scheme and the Chartered Accountants Compensation Scheme (which relates only to investment business advice from a now insolvent firm).
  • If the information you provided results in an investigation, the subject of the complaint is entitled to see the evidence submitted (with personal details redacted where appropriate)

Further information

Related resources

image of 2 balls on a seesaw
How we investigate complaints booklet

Read more
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FAQs for complainants

This page answers some of the questions complainants ask when they have made a complaint about an ICAEW member or member firm.

Read FAQs
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A-Z of regulations

Browse our full range of regulations, standards and guidance by title. You can also access regulations which were effective in previous years.

Read more