Read answers to the questions people commonly ask when they make a complaint about an ICAEW member, student or regulated firm. We explain what we can and cannot investigate, what may delay an investigation, how ICAEW’s disciplinary process works and what complainants can expect during the process.
Can I complain to ICAEW about my accountant?
If the individual or firm is regulated by us, yes you can ask us to look into your concern. If the person or business you are reporting is not regulated by ICAEW, we will not be able to take action. We regulate ICAEW members, students (also known as provisional members) and firms.
Please check whether the individual or firm is regulated by us to help you ensure you have raised the issue with the correct organisation at the earliest opportunity.
How do I check if my accountant is regulated by ICAEW?
You can check whether an individual or firm is regulated by ICAEW using our online directory. You can also check the following public registers:
- Joint Audit Register
- Local Public Audit Register
- Insolvency Service Register
- ICAEW Probate and Oaths Administration Register
What can I complain to ICAEW about?
ICAEW may be able to investigate if all of the following apply:
- Your complaint is about a person or firm that we regulate.
- The issue relates to professional misconduct, breaches of ICAEW’s Bye-laws, its Code of Ethics or other relevant regulations (note that fee disputes do not constitute a breach of ICAEW’s Code of Ethics)
- 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).
- The matter is not a fee, contractual, employment or commercial disagreement. Please refer to these case studies for examples of common types of complaints we receive that fall outside of our jurisdiction.
What can’t I complain to ICAEW about?
ICAEW cannot investigate complaints where:
- The individual or firm is not regulated by ICAEW (for example, if the complaint relates to firms or areas overseen by other bodies, such as ACCA, CIPFA, ICAS, CIMA. The accountant or firm’s website or letterhead may also help you to identify the correct alternative 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
What are my rights as a complainant?
As a complainant, you have the right to:
- have your complaint considered by ICAEW;
- be treated fairly and with respect;
- receive an explanation of our decision; and
- be informed about the progress and outcome of your complaint.
You may also be able to request a review of certain decisions.
How will ICAEW proceed if the matter has also been reported to the police?
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 to this would be if we identify a significant risk of harm to the public when we will consider whether an interim order may be necessary.
We have a responsibility not to take any action which might undermine a criminal investigation. It would also be inappropriate for a determination to be made about a matter or conduct prior to a criminal trial taking place, as this could prejudice those proceedings.
Can ICAEW help me get my money back from my accountant?
ICAEW does not operate a general compensation scheme.
We do not have the power to:
- resolve fee disputes;
- award compensation for losses* ; or
- require a firm to settle a contractual disagreement.
If you believe you have lost money, you may wish to:
- raise your complaint directly with the firm;
- seek independent legal advice; or
- consider taking civil action.
You should not wait for ICAEW’s process to conclude before seeking legal advice, as time limits may apply.
*unless the issue falls into the specific parameters of the Chartered Accountants Compensation Scheme (regarding investment business advice) or the Legal Services Compensation Scheme.
Are there any specific compensation schemes I can apply for?
There are two limited schemes that are available in limited circumstances and please note that strict eligibility criteria apply:
- The Chartered Accountants Compensation Scheme (CACS) is a joint fund that is operated with ICAS and ICAI and relates to investment business advice only. It is a scheme of last resort that can only be applied for when a loss has occurred from investment business advice that was provided by a now insolvent accountant. Find out exactly when the scheme can be applied for
- The Legal Services Compensation Scheme applies only to clients of ICAEW-accredited legal services firms. It can be applied for only in cases such as fraud or failure to account for client money. Find out more
What do I need to include in my complaint?
You should provide a clear summary of your concerns in no more than 500 words.
This summary should explain:
- what happened;
- who was involved; and
- why you believe there may have been a breach of professional standards.
Providing a concise summary helps us assess your complaint more quickly.
It is important for you to also provide us with evidence to support the complaint you have made.
Why am I required to limit my initial summary of the issue to 500 words?
ICAEW’s complaints form limits this question to 500 words as providing a concise summary about what has happened will help us make an initial assessment more quickly.
The form also includes other questions and opportunities for you to provide additional information, along with the ability to attach evidence with your report.
If we need to clarify anything, we will contact you for further information. There will also be opportunities to provide more detail to the investigations officer if the case is within our remit to investigate.
What kind of information should you submit as evidence?
It is important for you to provide us with evidence to support the complaint you have made. Evidence means factual information or documents that directly support the statements referred to in your complaint. For example, if you are reporting inaccuracies in your financial statements, we would expect you to provide us with a copy of the financial statements highlighting the inaccuracies, copies of correspondence with your accountant where you have tried to resolve the matter and any evidence that supports why the disclosures are inaccurate.
If your complaint concerns behaviour that can only be evidenced by witness testimony, then please detail those individuals who will be able to support your complaint so that we may contact them.
Please only provide documents that are relevant to your complaint. Providing large volumes of irrelevant material may delay our process as it will take much longer to assess your complaint.
Evidence is not speculation, unsubstantiated allegations, questions, arguments or irrelevant information.
Can I use AI to assist with making my 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.
What happens after I complain to ICAEW?
We will assess your complaint based on the information you provide.
If it falls within our remit and we believe there may have been a breach of professional standards, it will be taken forward for investigation. If not, we will explain why it cannot be progressed. If your complaint is taken forward, we may contact you to request further information.
Why might ICAEW not take my complaint further?
After reviewing your complaint, we may decide not to take it forward if, for example:
- the individual or firm is not regulated by ICAEW;
- the issue is outside our remit (for example, a fee, contractual or employment dispute);
- the concern does not appear to involve potential misconduct; or
- there is no evidence of misconduct.
If we decide not to take your complaint further, we will explain our decision.
Why might ICAEW take no action even if a mistake has been made?
Not all mistakes will result in disciplinary action.
ICAEW focuses on cases where there may have been a breach of regulations or professional standards that is serious enough to amount to misconduct.
Isolated errors of judgement, minor mistakes or issues that do not meet this threshold may not be taken forward for further action.
How long will the complaints process take?
The time taken depends on the complexity of the case. We need to ensure that each case is considered fairly and thoroughly. This includes gathering information, allowing time for responses from the individual or firm, and considering the matter in line with our disciplinary framework.
We aim to progress all complaints as efficiently as possible and will keep you informed as your case progresses.
We are currently experiencing a significant increase in complaints which is impacting on our ability to progress cases. A complaint that we consider to be straightforward is taking around 12 months to conclude, while other cases are taking longer.
Repeated or duplicate complaints about the same issue will be immediately closed as they may affect our ability to respond efficiently. Please note that making excessive demands on the time/resources of ICAEW staff also affects our ability to respond efficiently.
Will I be involved in the investigation?
Complaints are always dealt with by staff in ICAEW’s Conduct Department. You will be asked to provide the information you hold in support of any complaint and you are entitled to be kept informed of the progress of a complaint and the outcome. However, a complainant is not a party to the complaint and we do not act on behalf of either party.
The parties to a complaint are ICAEW and the member/member firm. You are entitled to receive relevant updates about the progress of your complaint, however, you are not entitled to receive a copy of all information.
You may be needed as witnesses to help prove a complaint and, in those circumstances, it is appropriate that complainants should not be involved in the investigation.
How will ICAEW keep me informed about my complaint?
We will write to you at key stages during the process. For example:
- Initial contact and acknowledgement that we have received your complaint.
- Conclusion of our initial assessment of the complaint. This is when we inform the complainant what can be investigated, or, if not, an explanation as to why not.
- If the complaint is subsequently investigated, you will typically be informed of progress at regular periods throughout the investigation.
- If the conduct matter is to be reported to the Conduct Committee, you, as the complainant, will be notified of the allegation(s) being put to the Conduct Committee.
- You will be informed of the outcome of the Conduct Committee meeting.
If you want to find out how the case is progressing between these points of contact or want to discuss your complaint, please contact the ICAEW investigations officer. The subject of the allegation can do the same.
We acknowledge that case updates are helpful but we do ask that investigations officers are not contacted excessively for updates as this can detract time away from investigating the underlying case. Please remember that ICAEW staff must remain as objective as possible; they do not make any final decisions. It is only the relevant committee that has the authority to decide the final outcome of the case.
How do I know ICAEW will deal with my complaint fairly?
ICAEW deals with complaints independently and impartially. We do not act for the complainant or the subject of the complaint. Our role is to consider the information available and assess it objectively against relevant regulations and standards.
Regulatory and disciplinary decisions are made by independent committees whose members do not work for ICAEW. To ensure the interests of the public are maintained at all times, at least half of the members of each committee are lay members, ie, they are not and have never been accountants.
Why can’t ICAEW tell me the likely outcome of my complaint?
ICAEW staff do not decide the outcome of a complaint.
Decisions are made by independent committees based on all the available evidence. This means we are not able to predict or guarantee the outcome of a case.
What happens if my complaint is not taken forward or not upheld?
If your complaint is not taken forward or is not upheld, we will explain the reasons for our decision. In some circumstances, you may be able to request a review of the decision. We will provide details of this where applicable.
It is not possible to resubmit a complaint after a matter has already been investigated and an outcome has been reached by ICAEW’s Conduct Department or ICAEW’s regulatory or disciplinary committees. ICAEW's Conduct of Complainants Policy sets out the process we will follow if a complaint is deemed to be repetitive.
What standards of behaviour does ICAEW expect from complainants?
We ask all complainants to communicate with us in a reasonable and respectful way so that we can deal with complaints fairly and efficiently.
ICAEW has a zero tolerance approach to abusive, threatening or offensive behaviour towards our staff. We may take steps to manage or limit contact where communication is considered unreasonable. This may include restricting how we communicate with you or deciding not to respond to further correspondence on a matter that has already been concluded.
What action can ICAEW take against an accountant?
If a complaint is upheld, ICAEW may take disciplinary action against a member or firm as directed by the decision of the relevant committee. Our committees use structured Sanctions Guidance to decide on an appropriate course of action. This can include:
- a caution or reprimand;
- a fine;
- conditions on a practising certificate;
- withdrawal of a practising certificate; or
- exclusion from membership.
ICAEW cannot require a member or firm to pay compensation or resolve a private dispute.
Can I attend the committee meeting about my complaint?
Meetings of the Conduct Committee are not held in public so you will not be able to attend.
Tribunal Committee hearings are usually held in public, so if a case progresses to a Tribunal Committee hearing, you may be able to attend.
The subject of the complaint also has the right to attend Tribunal Committee hearings.
Where can I find more information about ICAEW’s complaints process?
This includes information about:
- the assessment stage;
- investigation;
- the Conduct Committee;
- the Tribunals Committee; and
- the appeals process.