Frequently Asked Questions – Complaints
How do I make a complaint about an accountant/auditor or firm of accountants?If you want to make a complaint about your accountant/auditor or a firm of accountants/auditors, you should initially contact the Prescribed Accountancy Body (‘PAB’) of which the accountant/auditor/firm is a member. Each PAB has a formal system for dealing with complaints relating to its members/member firms, including, where necessary, an investigation and disciplinary process. On request, each of the PABs will furnish a prospective complainant with full details of its investigative and disciplinary processes and a number of the PABs make their procedures available on their websites. Under the Companies (Auditing and Accounting) Act, 2003 (‘the Act’), it is the PABs that are, in the first instance, responsible for regulating their members. The role of IAASA is to: • supervise the manner in which those bodies perform their regulatory functions (including how they deal with complaints relating to members/member firms); and • if necessary, take appropriate action to ensure that the PABs’ investigation and disciplinary arrangements are fully adhered to. However, if a member of the public has exhausted the complaints procedures within the relevant PAB and is not satisfied with how their complaint was processed, then complaints relating to potential breaches of the PAB’s investigation and disciplinary procedures may be directed to IAASA. There may also be instances where a complaint about an accountant/auditor/firm is of public interest. Given IAASA’s public interest remit, members of the public may also wish to notify IAASA regarding such complaints. Further details of how complaints are dealt with by IAASA can be found below. What is a Prescribed Accountancy Body (‘PAB’)?A Prescribed Accountancy Body (‘PAB’) is any accountancy body that comes within the supervisory remit of IAASA under the Act. There are currently nine PABs each of which has its own formal system for dealing with complaints relating to its members/member firms, including, where necessary an investigation and disciplinary process. The nine PABs and the designatory letters for their members are:
How do I know which PAB my accountant/auditor is a member of?The simplest way to find out which PAB your accountant/auditor/firm is a member of is to ask the accountant/auditor/firm directly. Each PAB permits its members to use certain designatory letters after their name. These are used in a number of instances, such as letter headings from correspondence, name plates outside business premises, advertisements etc. If your accountant is also a registered auditor their membership body details can be found on the Companies Registration Office website. Alternatively, you can contact the PABs individually to enquire whether your accountant/auditor is a member of their body. Contact details for each of the PABs can be found here. How do I complain about an accountant who is not a member of a PAB?The term ‘accountant’ is not a legally restricted term and therefore may also be used by individuals and firms who are not registered members of a PAB. The regulatory and supervisory role of IAASA does not extend to such unregistered accountants. Unfortunately, therefore, IAASA is unable to assist with any complaints in relation to such unregistered persons other than to advise the complainant to seek legal advice on the matter of their complaint. How do I make a complaint about an prescribed accountancy body/PAB?If a member of the public has a complaint about the actions of a PAB and, in particular, is of the view that a PAB has not dealt properly with a complaint made in respect of its member or member firm, the matter can be referred to IAASA, which, as detailed above, is responsible for supervising the manner in which the PABs regulate their members. Any other complaints in relation to the PABs may be referred directly to IAASA. A complaints form can be found here. Further details of how complaints are dealt with by IAASA can be found below. How do I make a complaint about IAASA or its staff members?IAASA has published a Customer Charter which sets out how we deal with feedback on the service we provide, and includes an online complaints form. How will IAASA respond to a complaint about an accountant/auditor?When a complaint is first received, it will be reviewed to establish whether it falls within IAASA’s remit, i.e. whether the complaint relates to a PAB or member/member firm of a PAB under the Act. Where this is not the case, the complaint falls outside IAASA’s remit and you will be advised accordingly. Where the complaint is within IAASA’s scope you will receive an acknowledgement promptly. If your complaint relates to an individual or firm, we will enquire whether you have referred the complaint to the relevant PAB and, if so, whether the relevant body’s complaints process has been concluded. Where the PAB is identified but you have not yet made the complaint to the PAB, the role of IAASA will be explained to you, and you will ordinarily be advised to refer your complaint to the PAB in the first instance. You should note that the IAASA has no direct role in specific complaints but may decide to monitor the relevant PAB’s handling of your complaint or, alternatively, supervise the complaint in a more general manner, i.e. through its ongoing supervision of the PABs’ investigation and disciplinary arrangements. Where you have already exhausted the complaint process with the PAB and you have reason to believe that the PAB has breached its own approved investigation and disciplinary procedures we will treat this complaint as a complaint relating to a PAB. While the above details how we will normally deal with complaints brought to our attention, we may decide, if we consider it appropriate, to deal with your complaint without first exhausting the PAB route (for example, where the matter has a significant public interest dimension). Under such circumstances, we have the statutory power to initiate an investigation under section 24 of the Act. The decision as to whether to initiate such an investigation is at the sole discretion of the Board of IAASA. How will IAASA deal with a complaint relating to a Prescribed Accountancy Body?Where your complaint is regarding a PAB, we will seek to establish the nature of the complaint and whether the relevant body’s complaints process has been exhausted (e.g. your right of appeal, right to have the matter referred to an independent reviewer etc.). Where the complaint relates to the relevant body’s handling of a complaint we will generally: • if appropriate, seek further information from you; and/or • make whatever enquiries we consider necessary to enable us to form a view as to whether there may be indications that an instance of non-compliance with the relevant body’s procedures has occurred. Where we form the view that there may be an instance of non-compliance with the relevant PAB’s procedures, the matter will generally be referred to IAASA’s Board for direction as to how to proceed, for example, whether the matter should be enquired into under Section 23 of the Act. The decision as to whether to initiate such an enquiry is at the sole discretion of the Board of IAASA. Where an instance of non-compliance with the relevant PAB’s procedures is not found, but we have residual concerns regarding the manner in which the PAB handled the matter, IAASA may decide to take supervisory action in another more general manner, i.e. through its ongoing supervision of the PABs’ investigation and disciplinary arrangements. Will I be kept up to date on the progress of my complaint?We will, to the extent practicable, aim to keep you up to date on the progress of your complaint. However, it is important to note that, we have confidentiality obligations as imposed by the Act, and we regret that it is not always possible to advise you in detail of the progress of your complaint. For these reasons also, it may not be possible to update you on the outcome of our investigations and of our actions following receipt of your complaint. Important matters to note regarding complaints made to IAASAComplainants and prospective complainants are requested to note the following:- • IAASA has no role in facilitating, or participating in, the resolution of individual complaints; • IAASA does not operate a system of final appeal against decisions taken by the PABs’ complaints, disciplinary or appeals committees/tribunals (howsoever called); and • lodging a complaint with IAASA is not, and is not designed to be, a substitute for civil proceedings. |
Irish Auditing & Accounting |
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