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Members of ACCA are required to observe proper standards
of professional conduct and specifically to refrain
from what is described as 'misconduct'.
Misconduct includes, but is not confined to, any
act or default likely to bring discredit to themselves,
ACCA or the accountancy profession. ACCA will take
disciplinary action against its members, firms and
registered students where there is evidence of professional
misconduct. In addition, certain non-members (such
as partners in mixed practices) expressly agree
to be bound by and be subject to ACCAís disciplinary
regime and consequently may also be disciplined.
Not all errors made by accountants automatically
amount to misconduct and, therefore, attract disciplinary
action. If a member has given advice which in hindsight
turns out to have been flawed, and as a result of
which loss has been suffered, this is primarily
a matter for the firmís professional indemnity insurers.
However, disciplinary action may be appropriate
if errors are of such frequency or magnitude as
to signify a lack of professional competence. Whether
you should make a claim against the firm's insurance
policy is a matter for discussion with your legal
representative.
Making a complaint against a member is not a substitute
for seeking damages or other redress through the
courts. Therefore, whilst ACCA members or firms
may be ordered to pay compensation if a complaint
against them is found proved, the maximum sum payable
is £1,000. ACCA itself cannot provide compensation
for any loss suffered, unless the claim falls within
the scope of its Financial Services Compensation
Scheme. This may apply where a firm which was authorised
to conduct 'investment business' by ACCA, has gone
out of business and may cover certain outstanding
liabilities incurred in respect of investment business.
Further details will be provided on request.
ACCA cannot intervene in fee-related disputes as
it considers that the courts are the proper forum
for such matters.
ACCA's Disciplinary Committee hearings are generally
conducted in public, meaning that anyone may attend,
including you, the member and the press. Furthermore,
once ACCA has received a complaint, it may decide
to proceed with its 'prosecution' to maintain standards,
despite a later request by you that it be withdrawn.
How do I make a complaint?
Please
print out and complete the attached form (PDF)
and send it, together with any supporting evidence,
to:
The Professional Conduct Department
ACCA
29 Lincoln's Inn Fields
London WC2A 3EE
tel: 020 7396 5993
fax: 020 7396 5858
info@accaglobal.com
Who will deal with my complaint?
ACCA's Professional Conduct Department will deal
with your complaint.
The Professional Conduct Department will open a
file and an Investigating Officer will be assigned
to your case. He or she should be your first point
of contact throughout the case, and will keep you
up to date on developments in the case. The Professional
Conduct Department is not in a position to give
you legal advice. If you feel that a case exists
against our member you may wish to seek independent
legal advice.
Where the complaint has arisen because of misunderstandings
or lack of communication, attempts will be made
to resolve the matter by conciliation if possible.
However, should this approach fail the Investigating
Officer will treat the case as a formal complaint.
The first step in the investigation is normally
for the Professional Conduct Department to send
a copy of your letter together with the supporting
documentation, if any, to the member concerned requesting
him or her to provide their comments and explanations
in respect of the allegations. At the same time,
the Professional Conduct Department will write to
you requesting any further evidence you may have
in support of your allegation/s.
A copy of the member's reply will be forwarded
to you for your comments. When investigating a complaint
the Professional Conduct Department may, in accordance
with its usual practice, send copies of letters
and documents received to all interested parties
unless a specific request is received to the contrary
and that request is reasonable.
Although the time taken to investigate will depend
on the circumstances and complexity of each complaint,
the usual duration of an investigation is approximately
6 months. Where civil or criminal proceedings (or
a police or some other authority's investigation)
concerning a matter are pending ACCA's disciplinary
procedures/investigation may be put into abeyance
until the legal proceedings or other investigation
is resolved. You will be kept advised of the progress
of the investigation and the reasons for any delay.
Click
here to download a PDF of the Complainants' guide
to disciplinary procedures
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