Purpose of the complaints process 
 
The Institute of Chartered Accountants is committed to enhancing and promoting the reputation and role of Chartered Accountants in Australia. To manage this, the Institute sets the highest ethical, technical and professional standards of conduct and performance for current and future members. 
 
The Professional Conduct Section is the Institute's disciplinary arm, via its complaint and disciplinary process which enforces those standards and regulates the behaviour of its members to ensure compliance with the Institute's By-laws, Code of Ethics (the "Code"), Accounting Standards and Regulations.  
 
The Code sets out the professional and ethical requirements for members and is based on the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. The power to take disciplinary action against members is contained in the Institute By-laws which also set out the procedure to be followed and the sanctions which may be imposed. 
 
In complying with the Code, By-laws, Accounting Standards and Regulations, it is the member’s responsibility to not only take into account the requirements of their client, an individual, or employer but also to have regard to the public interest and the accountancy profession as a whole. 
 
The complaint and disciplinary process involves investigating complaints made against members or other issues concerning their conduct, which come to the Institute’s attention, e.g. as the result of court action. Where the investigation concludes that there was non-compliance by the member with the By-laws, Code of Ethics, Accounting Standards or Regulations, the sanctions are strictly limited to discipline of the member. This is either through a disciplinary hearing at the Institute’s Professional Conduct Tribunal or issuing the member with a Notice of Caution. The disciplinary process cannot provide any form of compensation or restitution to a complainant. 
 
Where members are referred to the Institute’s Professional Conduct Tribunal, the sanctions that the Tribunal can impose include a reprimand, cancellation of their Certificate of Public Practice or exclusion from membership of the Institute. 
 
The Institute also recognises that whilst the principal role of the complaint process is to monitor members’ compliance with its standards, the process also acts as a mechanism to provide feedback to members about conduct which should be avoided. 
 
Before proceeding with a complaint to the Institute, the following information should be noted:

• Many complaints and /or disputes with a member often arise from misunderstandings and lack of communication. Before involving the Institute, your complaint and / or dispute should in the first instance, be addressed to the member, both verbally and in writing. In the case of a larger firm, you may also be able to work through any difficulties by taking your complaint / dispute to the senior management and partners of the accounting firm.
• Regulation 9, Paragraph 1219 of the Institute's Handbook for members requires members in public practice, to facilitate within their organisation a process to manage disputes and complaints from their clients or ex-clients. This is to ensure that when the firm receives a complaint, it is investigated promptly with a view to ensuring a quick resolution. In addressing your complaint to the member or their firm, please advise them why you are dissatisfied and give them the opportunity to explain or rectify the situation. Paragraph 1219 states that where the results of the member’s investigation into the complaint indicate that the complaint is wholly or partly justified, the practice entity shall take appropriate measures, as may be available, to resolve and settle the complaint. Such measures may include remedial work, an apology, the reduction or refund of fees, the provision of information or otherwise.
• If you are not satisfied with the member or their firm's management of your complaint, the Institute should then be made aware of the matter. In particular, the Institute should be made aware of complaints / issues that may be of such a nature that the high standards expected of members holding the chartered accountants designation, are compromised.
• The Institute is not a court, regulatory or statutory body or tribunal. A complaint against a member should not be made and will not be accepted by the Institute where its purpose either directly or indirectly, is to try and achieve an outcome or remedy that you could obtain through taking other more appropriate action, for example through the court or via regulatory or statutory authorities such as the Australian Securities Investment Commission (ASIC), the Department of Consumer Affairs in the respective States or Territories, the Australian Taxation Office, Australian Prudential Regulation Authority (APRA), Tax Agents Board etc.
• The Institute does not get involved in commercial or personal disputes or provide a mediation/arbitration service. It also does not provide legal advice to the public.
• In the circumstances where you are seeking recovery of monies in dispute or compensation, the complaint process cannot provide these as the Institute does not have a fidelity fund. The Institute also cannot require a member to make restitution where financial loss may have occurred as a result of a member’s acts or omissions. You should in the first instance obtain your own professional advice with a view to pursuing recovery through legal action.
• The Institute cannot invoke its disciplinary process against a member who has been the subject of an adverse determination, for example in a court judgment, until all court appeals and re-hearings have been finalised.
The Institute's disciplinary process is strictly limited to the discipline of a member. (Please see further information under the sections "The Institute's Disciplinary Policy Paper" and "The Institute's Disciplinary Process-FAQ's".
• Re: Fees / Fee Disputes 
  If your complaint involves fees charged and /or a fee dispute with a member, the Institute does not investigate these types of matters. (Please see further information under the section "Complaints Relating to Fees and /or Fee Disputes".
• Before proceeding to lodge a complaint please now review the information outlined under the section "Types of Matters the Institute can Investigate".