Complaints about members and regulated non-members

What to do if you think a member or regulated non-member is in breach of their professional or ethical standards

What is a complaint

The independent disciplinary bodies of Chartered Accountants Australia and New Zealand (CA ANZ) and the New Zealand Institute of Chartered Accountants (NZICA) uphold ethical and professional standards by investigating and determining complaints against members, former members and regulated non-members (all referred to as Member on this webpage). The Professional Conduct Committee can investigate complaints that indicate a member may have committed an Offence under the By-Laws or the NZICA Rules.  This includes breaches of professional and ethical standards.

If any member acts in a way that is unacceptable and threatens the reputation of the profession they come under our disciplinary process.  Please let us know if you come across any conduct which might be of this nature.  

We take all complaints seriously

We're committed to ensuring members meet the highest standards of professionalism and performance expected of leading accounting professionals. 

It's an important part of instilling public confidence in the expertise, professionalism and integrity of members and the profession. 

Complaints about Firms

We can also deal with certain complaints relating to Practice Entity (Firm) events. These include where the Practice Entity has been convicted of a criminal or other offence,  been found to have acted dishonestly in any binding determination by another body, been the subject of an adverse or unfavourable binding determination, had a condition or restriction imposed on a professional membership, registration or licence, suffered an Insolvency Event, or where the Practice Entity is itself a member. 

If your complaint concerns other aspects of a Firm’s conduct that do not fall within these matters, a complaint will need to be made about the member or engagement partner responsible rather than the firm itself.  Please contact us if you have any queries about our jurisdiction.  If you are the Principal of a Practice Entity the subject of a Firm Event, you should notify us of the Firm Event. Find more information about your reporting obligations. 

Tax Practitioner Breach Reporting (Australia)

Registered tax practitioners in Australia are required to comply with the breach reporting obligations under the Tax Agent Services Act 2009  (TASA). This means that you must notify the Tax Practitioners Board (TPB) if you have reasonable grounds to believe that another registered tax practitioner has committed a “significant breach” of the Code of Professional Conduct in the TASA. If the other tax practitioner is a member of a professional association accredited by the TPB and you are aware of the other practitioner’s membership then you must also notify the professional association in writing of the breach.  CA ANZ is accredited by the TPB as a professional association and therefore CA ANZ must also be notified if you are aware that the breach report relates to a Member of CA ANZ. This information may be available on the TPB Register. For more information see the TPB website. 

You should provide this report by making a complaint to the Professional Conduct Committee  of CA ANZ by using the complaint portal. 

If a breach is reported to CA ANZ, we will consider if the same matter is being investigated by the TPB. The Professional Conduct Committee may adjourn its consideration of the complaint until the completion by the TPB of its consideration or investigation. Otherwise, the Professional Conduct Committee will review the complaint in its usual manner to determine if a complaint investigation should be commenced. 

Because of the confidentiality of CA ANZ’s complaints process, we may not be able to share details of any investigation with you. 

 

Complaints and disciplinary process

  • Process overview

    Any complaints or disciplinary matters are handled by the Professional Conduct Committee (PCC), the Disciplinary Tribunal and the Appeals Council. 

    Their powers and procedures are contained in the: 

    • By-Laws and the Professional Conduct Regulation (CR8), or 
    • New Zealand Institute of Chartered Accountants Act 1996 (NZICA Act) and the NZICA Rules (applicable for complaints about New Zealand resident members and non-members regulated by NZICA). 

    The PCC investigates complaints to decide if they should be referred to the Disciplinary Tribunal. It can also issue sanctions against a member and award costs and publish decisions. 

    The PCC's initial investigation is in writing, but it can also require members to appear in person to discuss the complaint. Complainants may also be invited to that meeting. 

    The Disciplinary Tribunal and the Appeals Council conduct formal hearings. At the Disciplinary Tribunal the PCC presents the case against the member. Either the member or the PCC can appeal Disciplinary Tribunal decisions to the Appeals Council. Members are entitled to legal representation at all stages. 

    The PCC is also generally legally represented before the Disciplinary Tribunal and Appeals Council. Hearings are heard in public and decisions are usually published.   

    Decisions of disciplinary bodies are published in the Decisions Register.   

    If the PCC finalises a complaint without a referral to the Disciplinary Tribunal, the member and complainant may seek a review of the PCC’s decision by the Reviewer of Complaints. The Reviewer of Complaints will look at the process followed by the PCC and assess its decision based on the information it had at the time. The Reviewer of Complaints will report its findings to the parties. It may tell the PCC to reconsider its decision or make recommendations. The Reviewers of Complaints are lawyers who are independent of the disciplinary bodies and CA ANZ. 

    All disciplinary bodies must observe the rules of natural justice and procedural fairness ensuring that fair procedure is followed. 

  • Our jurisdiction

    We investigate breaches of ethics, standards, NZICA Rules and the By-Laws. As a disciplinary jurisdiction, the outcomes available relate to a member's membership and standing.

    The disciplinary bodies do not have the powers of a court and can't order damages, compensation or make criminal findings. They also can't intervene or overturn a court order or decision by another regulator. 

    CA ANZ and NZICA do not have fidelity funds. Complainants needing advice about their civil remedies should seek independent legal advice. In some cases it may also be more appropriate for you to refer the matter to another organisation such as the police or other statutory regulators or to seek remedies in the civil courts. 

    We do not investigate complaints that are:

    • anonymous
    • trivial, frivolous, vexatious or made in bad faith
    • an abuse of process
    • lacking in substance, vague, imprecise or unsupported by evidence
    • related to historical issues no longer practical to investigate
    • of insufficient nature to warrant referral to the member
    • within the jurisdiction of another body or agency or the subject of a separate PCC investigation and it is reasonable for the complaint to be dismissed.

    Fee disputes

    We do not investigate fee disputes where there is no breach of ethical requirements.

    Complaints about ownership/possession of books and records

    While we can investigate complaints about ownership or possession of books and records, we do not have power, unlike the courts, to enforce the return of documents.

    Concurrent investigations by other regulators, government agencies, statutory bodies or the courts

    If other regulators or agencies are considering a member's conduct at the same time as the PCC, our investigation may be stopped until the other investigation completed. If any adverse finding is made by a court, tribunal or other regulator, the matter should be sent to the PCC for consideration, as this may involve a breach of ethical standards.

    Regulated non-members 

    NZICA regulates certain non-members who agree to be bound by NZICA’s Rules, Code of Ethics and other professional standards and are subject to NZICA's complaints and disciplinary process. These include:  Non-member Principals (as defined in the NZCIA Rules); Qualified Statutory Accountants recognised by NZICA under the Financial Reporting Act 2013; and non-member Licensed Insolvency Practitioners accredited by NZICA under the Insolvency Practitioner Regulation Act 2019.

    Former members

    In certain circumstances, CA ANZ and NZICA also have the ability to investigate and discipline former members whose conduct occurred while they were a member.  Certain exceptions apply to this jurisdiction.  If you have a complaint about a former member, please let us know and we will tell you if this conduct can be investigated.

  • Our standards

    The Code of Ethics contains our ethical requirements and is designed to give members clear guidance on minimum standards of acceptable professional conduct. The fact that particular behaviours aren't mentioned doesn't mean they aren't expected. Members are expected to follow the code in spirit not just in words. The code applies to all members regardless of their sector, industry or stage of membership. 

    The Code of Ethics is structured in four parts: Fundamental Principles, Members in Business, Members in Public Practice and Independence Standards. 

    All members must comply with fundamental principles of: 

    • integrity 
    • objectivity 
    • professional competence and due care 
    • confidentiality 
    • professional behaviour. 

    We also expect members to comply with the By-Laws, Regulations, NZICA Act and the NZICA Rules (if resident or practising in New Zealand) as well as applicable technical and professional standards, such as the financial reporting or assurance standards. Copies of all applicable standards are available in the Members Handbook. 

    Members Handbook

    The Members Handbook set out all standards, ethics and regulations our members must adhere to, as well as some guidance materials. 

    Read more
  • Complaints for Australia or overseas

    The complaints process for members operating in Australia and abroad (except New Zealand) is governed by the CA ANZ By-Laws and Professional Conduct Regulation.

    Further information about the procedures followed by the disciplinary bodies in Australia is available to download.

    More information

    Download the information sheets for complainants and members.

    Information for Complainants Information for Members
     

    Members resident in Australia

    In Australia some work performed by accountants is also regulated by other agencies who have primary jurisdiction. These include:

    • Australian Securities and Investments Commission (ASIC) You should contact ASIC where you have a complaint, question or concern about the activity of a registered company auditor, self-managed superannuation fund (SMSF) auditor, liquidator, receiver, administrator, Australian Financial Services Licensee (AFSL) holder or their authorised representative. ASIC also operates online professional registers where you can check whether the professional you are dealing with is appropriately licensed.
    • Australian Financial Security Authority (AFSA) You should contact AFSA where you have a complaint, question or concern about the activity of a Registered Trustee regarding the administration of a Part X arrangement under the Bankruptcy Act 1966 (Cth).
    • Tax Practitioners Board (TPB) You may contact the TPB if your complaint or concern is in relation to taxation services provided by a registered tax agent. The TPB also operates an online register where you can check whether your accountant is a registered tax agent. 
  • Complaints for New Zealand

    Members of CA ANZ resident or practising in New Zealand are regulated by the New Zealand Institute of Chartered Accountants (NZICA) in accordance with the New Zealand Institute of Chartered Accountants Act 1996 (the NZICA Act) and the NZICA Rules and Code of Ethics.

    As a result, section 5 of the By-Laws (the section related to Professional Conduct) does not apply where NZICA has jurisdiction in respect of members resident or practising in New Zealand (per By-Law 40 and subject to By-Law 41 and NZICA Rule 3).

    Decisions of the CA ANZ and NZICA disciplinary bodies have reciprocal effect and form part of a member’s disciplinary record in both jurisdictions (per By-Law 41 and NZICA Rule 13.5). No separate disciplinary proceedings are required to be undertaken by CA ANZ on the same matter disciplined by NZICA and vice versa.

    In New Zealand, NZICA has primary disciplinary jurisdiction to consider complaints about members and some non-members recognised or licensed by NZICA who offer accounting services to the public including:

    • Licensed auditors recognised in accordance with the Auditor Regulation Act 2011
    • Licensed Insolvency Practitioners in accordance with the Insolvency Practitioners Regulation Act 2019 
    • Qualified Auditors recognised in accordance with the Financial Reporting Act 2013
    • Qualified Statutory Accountants recognised under the Financial Reporting Act 2013
    • Members providing tax advice and holding a tax agency. Complaints can also be made to Inland Revenue about a tax agent
    • Non-Member Principals recognised in accordance with the NZICA Rules

    Detailed information about the procedures followed by the disciplinary bodies in New Zealand is available to download here.

    Complaints about Insolvency Practitioners

    To check if a practitioner is a current or past licensed insolvency practitioner, please check the Insolvency Practitioners Register.

    If you wish to make a complaint about a practitioner that may have been an insolvency practitioner accredited by CA ANZ prior to 1 September 2020 who was not a Chartered Accountant and is not on the register above, please contact us.

    Complaints about Licensed Auditors

    To check if an auditor is a current or past licensed auditor, please check the licensed Auditors Register.

  • Before lodging a complaint

    Many complaints arise from misunderstanding or a lack of communication. If possible, raise your concerns directly in writing with the member and see whether you can come to some kind of resolution. Members in public practice must have policies and procedures to deal appropriately with complaints. When you contact the member, explain why you are dissatisfied and give them an opportunity to explain and/or propose a solution.

    Where the results of the investigation indicate the complaint is wholly or partly justified, the member or firm should consider appropriate measures to resolve the complaint. This could include additional work to correct errors, apologising, providing information or reducing/refunding fees.

    More information

    For further information please see our Dispute Resolution Toolkit.

    Dispute Resolution Toolkit

    Alternative Dispute Resolution (ADR) 

    Some complaints may qualify for ADR. If you are interested in this, you should provide your consent for ADR on the complaint form. ADR is a confidential and voluntary process, which could result in the complaint being resolved much more quickly than through an investigation by the PCC. 

    Find out about the ADR process
  • Making a complaint

    If you can't resolve the issue, aren't satisfied with the member's response or it is a serious matter that should be brought directly to our attention, you should lodge a complaint with the PCC.

    The forms contains important consents and declarations. These must be completed and signed before any investigation can begin. The PCC does not investigate anonymous complaints.

    Explain your complaint in a clear, logical and easy to follow manner. A timeline of events can be helpful. The PCC wants to understand your detailed concerns about the member's conduct, when it occurred and any evidence you have which supports your complaint. If your complaint is about more than one member, explain your specific concerns about each member.

    Attach any supporting documents or evidence, such as:

    • Engagement letters or other agreements with the member
    • Documents that show your concerns about the work or services provided
    • Relevant correspondence

    Lodging a Complaint

    You can lodge a complaint through our complaints portal.

    Make a complaint

    If you are unable to submit the form via the link, please download and print the complaint form and send to the addresses noted on the Make a complaint

    More information

    For further information please see the CA ANZ Complaints Handling Policy or the NZICA Complaints Process.

  • Processing complaints

    Initial review

    • An initial review of the complaint determines if there is a basis to investigate and if any further information from the complainant is required. 
    • We will provide a copy of the complaint to the member. 
    • If the PCC decides not to investigate the complaint, we will notify the member and the complainant. 

    Investigation

    • If the PCC is able to investigate, the member is requested to respond to the complaint. 
    • Members generally have 14 days to respond and provide any further information that has been requested. If more time is needed, members should seek an extension as soon as possible. 
    • The member's response is sent to the complainant for comment and the member has a final right of reply. This will continue until there is sufficient information for a decision to be made about the complaint. 
    • In some serious or complex cases, the PCC may appoint an expert or a specialist investigator.  
    • We require members to co-operate with the investigation and provide any information or documentation we request, in accordance with their professional obligations. 

    Consideration of the complaint by the PCC

    • Once sufficient information has been obtained from the parties, the complaint will be considered by the PCC. 
    • If more information is required the PCC may seek additional information, including having an in person meeting with the member and possibly the complainant. 
    • The PCC has a range of sanctions and powers. These are discussed in Possible Outcomes below. 
    • We notify parties of the PCC’s decision generally within 21 days after it is made.  More complex matters can take longer. 

    How long will the investigation take?

    • We usually complete investigations in 4 to 9 months. If a matter is complex or if we experience delays in obtaining relevant information from the parties, the process may take longer.
    • When the PCC refers complaints referred to the Disciplinary Tribunal, they are usually completed in about 12-18 months. 
  • Face to face meetings

    A meeting with the member (and possibly the complainant) will take place if the PCC considers a more detailed investigation or discussion of the issues with the parties is required (known as case conference). 

    We require the member to attend, and in some cases, we may invite the complainant to attend the meeting to participate in the discussion. The meetings are not open to the public and apart from direct parties to the complaint, witnesses do not attend. Parties can bring a support person, such as their colleague or partner. However support people can’t speak without the approval of the PCC. 

    Before the meeting, we will send parties a list of issues that the PCC wants to focus the discussion around. The meeting will generally take approximately 90 minutes. 

    Once the discussion is complete, the parties will leave the meeting so the PCC can make its decision in private. If the PCC reaches a decision on the day, we will bring the parties back into the meeting to hear the decision, alternatively it will be reserved and the parties will be notified of the decision in due course. 

    At these meetings, the PCC may offer the member sanctions by consent. If the member agrees, we will enter the sanctions on their membership record and close the complaint. If the member does not agree, the PCC will automatically refer the complaint to the Disciplinary Tribunal. Members may be legally represented at a case conference and are able to take independent legal advice before they agree to any sanctions in this way. 

    We explain further information about the type of sanctions that the PCC can impose below in the section on Possible Outcomes. 

  • Disciplinary Tribunal

    If the complaint is referred to the Disciplinary Tribunal the member will be issued with a notice of the matters to be heard. The PCC needs to prove the case against the member on the balance of probabilities. Evidence is presented from the PCC's investigation, which can include the calling of witnesses to give evidence about the complaint. This may include the complainant, although in some cases expert witnesses or other witnesses of fact may be called.

    Members may also present evidence in defence, call witnesses and make submissions to the Disciplinary Tribunal. They are also entitled and encouraged to be legally represented. Although the fact that a member does not have a lawyer acting for them does not prevent the hearing from taking place. 

    Disciplinary Tribunal hearings are held in public and may have media in attendance, and decisions are generally published with the member's name and location. Prior to the hearing a public notice is published to provide details about upcoming hearings. View the Notice of disciplinary hearings. 

    The Disciplinary Tribunal grants name suppression only in exceptional circumstances. We generally publish decisions on CA ANZ’s website, in Acuity and in any other place the Disciplinary Tribunal determines.  Decisions are published in the Decisions Register. 

    After the hearing, we provide members and complainants with a written notice of the decision, including any sanctions imposed and the reasons for the decision. Other matters the Disciplinary Tribunal may consider include applications for:

    • interim orders where, in the PCC's view, the member poses an immediate risk to the public
    • re-admission to membership if members have had their membership terminated.

    Australia and rest of world

    Find out more on the procedures of the Disciplinary Tribunal hearings.

    Australia and rest of worldCosts guidelines

    New Zealand

    Find out more on the procedures of the NZICA Disciplinary Tribunal hearings.

    Disciplinary Tribunal procedures Practice Note on Costs & Expenses
  • Possible outcomes

    PCC

    The PCC can make the following decisions about a complaint:

    • take no further action
    • issue a professional reminder 
    • issue a Caution
    • convene a case conference 
    • adjourn the complaint to gather more information 
    • require a quality, practice or other review  
    • require the member to undertake professional development  
    • require the member to pay the costs 
    • accept a written undertaking from the member to do or refrain from doing something 
    • refer the complaint to the Disciplinary Tribunal for hearing or apply for interim orders. 

    The PCC may also offer sanctions by consent to the member, which will be noted on the member's record, including: 

    • a censure
    • a fine
    • professional development or other courses
    • engagement of an adviser or consultant
    • a quality or practice or other review be undertaken
    • fee waiver or refunds if billing practices breach the Compliance Obligations
    • costs
    • publication of the decision.

    Disciplinary Tribunal and Appeals Council

    The Disciplinary Tribunal may decide to: 

    • terminate the member’s membership
    • suspend the member’s membership for up to five years 
    • impose monetary penalties 
    • cancel or suspend a member’s Certificate of Public Practice 
    • declare the member ineligible to hold a Certificate of Public Practice for up to 5 years 
    • vary, suspend or cancel any licence, accreditation, recognition, specialisation or status issued by CA ANZ or NZICA 
    • remove a member’s Fellowship  
    • waive or refund fees if billing practices breach Compliance Obligations 
    • require a review or investigation of the member’s practice 
    • require the member to complete professional development  
    • require the member to engage an adviser or consultant 
    • censure the member 
    • require the member to pay costs 
    • cancel, suspend or vary an audit license issued under the Auditor Regulation Act 2011 or an Insolvency Practitioner license under the Insolvency Practitioners Regulation Act 2019 (New Zealand only). 

    The Appeals Council can vary or reverse any decisions by the Disciplinary Tribunal, including decisions related to liability, sanction, costs and publicity.

    Full details of the range of outcomes are set out in the By-Laws and the NZICA Rules.

    Undertakings

    All the disciplinary bodies can seek and accept written undertakings from members to do or refrain from doing any act.

    More information

    Full details of the range of outcomes are set out in the By-Laws and NZICA Rules.

    Learn more

  • Reviewing a decision

    Reviewer of Complaints

    Members or complainants who are dissatisfied with the way the PCC has handled a complaint or its decision, may make a complaint to the Reviewer of Complaints who is an independent lawyer.

    It is not possible to review the decision to refer the complaint to the Disciplinary Tribunal.

    The Reviewer of Complaints may decide not to review the complaint if they consider it is trivial, frivolous, vexatious, made in bad faith or not made in accordance with the requirements of the By-Laws or NZICA Rules. The Reviewer of Complaints can only make recommendations to the PCC about the decision and the procedure followed in making the decision. The Reviewer may direct the PCC to reconsider its decision and may make recommendations as they consider appropriate. Decisions are also reported to the Professional Conduct Oversight Committee or the New Zealand Regulatory Board if the Reviewer of Complaints considers it appropriate to do so.

    More information

    Download the following for more information about the Reviewer of Complaints in each jurisdiction.

    Australia and rest of world residentsNew Zealand residents
    Download Form – Australia and Rest of World Residents
    Download Form – New Zealand Residents

    Revocation or appeal of interim orders imposed by the Disciplinary Tribunal

    If the Disciplinary Tribunal has made any interim orders, including to suspend a member’s membership on an interim basis, the member may be able to apply for either revocation of that decision or to appeal the decision.

    Australia process

    Download the following form.

    Download Form – Notification of revocation or appeal from Interim Orders

    New Zealand process

    Email the Disciplinary Tribunal Secretary on [email protected].

    Appeal of a Disciplinary Tribunal decision

    If the member or the PCC are dissatisfied with the procedure followed by the Disciplinary Tribunal or its decision, either may apply to the Appeals Council. Complainants are unable to appeal decisions of the Disciplinary Tribunal.

    The Appeals Council has jurisdiction to vary or reverse a decision of the Disciplinary Tribunal. Proceedings are heard in public and there is a presumption that decisions are published.

    Australia process

    Download the following information on how to appeal and the appeal process in Australia including timeframes for lodging an appeal.

    Appeals guidelinesAppeals form

    New Zealand process

    Download the following information on how to appeal and the appeal process in New Zealand including timeframes for lodging an appeal.

    Appeals guidelinesAppeals form