Complaints and disciplinary process

• Process Overview

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

  Their powers and procedures are contained in the following:

  • The By-Laws and the Professional Conduct Regulation
  • The New Zealand Institute of Chartered Accountants Act 1996 ("the NZICA Act") and NZICA Rules (applicable for complaints about New Zealand resident members).

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

  Hearings before the Disciplinary Tribunal and the Appeals Tribunal/Council are formal proceedings. At the Disciplinary Tribunal the PCC is responsible for presenting the case against the member. Either the member or the PCC can appeal Disciplinary Tribunal decisions to the Appeals Tribunal/Council. In both forums, members are entitled to legal representation.

  The PCC also has legal representation. Hearings are heard in public and decisions can be published.

  When a complaint is not referred to the Disciplinary Tribunal, the member and complainant may seek a review by the Reviewer of Complaints. The Reviewer will look at the process followed by the PCC and assess its decision based on the information it had at the time. The Reviewer will report its findings to the parties. It may tell the PCC to reconsider its decision or make recommendations. The Reviewers 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, rules and the By-Laws. As a disciplinary jurisdiction, the outcomes available relate to a member's membership and standing.

  There are slight differences in jurisdiction depending on where the member resides because of different statutory regulation frameworks operating in each country (see below). However the investigation and disciplinary processes are fundamentally the same.

  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.

  Chartered Accountants ANZ does not have a fidelity fund. Complainants needing advice about their civil remedies should seek independent legal advice. In some cases it may also be appropriate to refer the matter to another agency such as the police or other statutory regulators.

  We do not investigate complaints that are:

  • anonymous
  • frivolous
  • vexatious
  • 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
  • capable of being resolved by referral to an alternative forum and it is reasonable for that to occur

  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 it is 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 the adverse finding may breach ethical standards.

• 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 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 whatever their sector, industry or stage of membership.

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

  All members must comply with fundamental principles of

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

  Members are also expected to comply with the By-Laws, Regulations, NZICA Act and Rules (New Zealand resident members only) and 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

  All standards, ethics and regulations our members adhere to.

  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

  Make a complaint

  To make a complaint, download and complete the CA ANZ complaint form and send your complaint to us.

  Download form Submit form

  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.
• 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 13.94 and 13.95). 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
  • Qualified Auditors recognised in accordance with the Financial Reporting Act 2013
  • Licensed Insolvency Practitioners in accordance with the Insolvency Practitioners Regulation Act 2019
  • 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.

  Make a complaint

  To make a complaint, download and complete the NZICA complaint form and submit it to us via email or mail to Professional Conduct and Complaints, New Zealand Institute of Chartered Accountants, PO Box 1132, Wellington 6142 New Zealand.

  Download complaints form Submit form
• Before lodging a complaint

  Many complaints arise from misunderstandings 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
• 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. Please complete the complaint form relevant to the jurisdiction where the member resides (see sections above). You must use our form, however you can attach additional pages if you need more room.

  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 will want 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

  More information

  For further information please see our Complaints Handling Policy.

  Download Policy
• Processing complaints

  Initial review

  • An initial review of the complaint determines if there is jurisdiction to investigate and if any further information from the complainant is required.
  • If the PCC decides not to investigate the complaint, the complainant is told.

  Investigation

  • If the PCC is able to investigate, a copy of the complaint is sent to the member for response.
  • Members generally have 14 days to respond and provide any further information that has been requested. If more time is needed, they 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 investigator. Members are obliged to co-operate with the investigation and provide any information or documentation they are asked for.

  Consideration of the complaint by the PCC

  • Once sufficient information has been obtained from the parties, it will be considered by the PCC.
  • If more information is required the PCC may seek additional information, including a face to face meeting with the member and possibly the complainant.
  • The PCC has a range of sanctions and powers. These are discussed in Possible Outcomes below.
  • Parties are notified of the PCC’s decision within 21 days of the decision being made.

  How long will the investigation take?

  • Investigations usually take 4-9 months. If a matter is complex or if there are delays in obtaining relevant information from the parties, it may take longer.
  • Complaints referred to the Disciplinary Tribunal take approximately 12 months to complete.
• 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).

  The member will be required to attend and in some cases the complainant may be invited 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 approval of the PCC. This includes any solicitor attending as a support person.

  Prior to the meeting, parties will be sent a list of issues which the PCC wants to focus the discussion around. The meeting will generally take approximately 90 minutes.

  Once the discussion is completed, the parties will leave the meeting so the PCC can make its decision in private. If the PCC is able to reach a decision on the day, the parties will be brought back into the meeting to hear the decision.

  At these meetings the PCC may offer the member sanctions by consent. In this case, the PCC will discuss with the member the sanctions it intends to impose. If the member agrees, the sanctions will be entered on their membership record and the complaint will be closed. If the member does not agree, the complaint will be automatically referred to the Disciplinary Tribunal. Members are given an opportunity to take independent legal advice before agreeing to any sanctions in this way.

  Further information about the type of sanctions that can be imposed by the PCC are explained below in the information 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 has the onus of proving 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 will be called.

  Members may also present evidence in defence, call witnesses and make submissions to the 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 decisions are generally published with the member's name and location. Name suppression is granted only in exceptional circumstances. Decisions are generally published on the website, in Acuity and in any other place determined by the Tribunal, such as the local newspaper or in a letter to clients.

  After the hearing, members and complainants are provided 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 suspension where, in the PCC's view, the member poses an immediate risk to the public
  • re-admission to membership if members have been struck off from the register of members.

  Australia and rest of world

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

  Australia and rest of worldCosts guidelines

  New Zealand

  Learn 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 to the member
  • Caution the member
  • Convene a case conference
  • Refer the complaint to the Disciplinary Tribunal for hearing or apply for interim suspension
  • Adjourn the complaint to obtain more information
  • Require the member to pay the costs
  • Offer sanctions by consent with the member to be included on the member's record, including:
  • Require a quality or practice or other review be undertaken

  The PCC can also offer sanctions by consent with the member to be included on the member's record, including:

  • Be reprimanded or severely reprimanded
  • Pay a fine
  • Pay costs
  • Complete professional development or engage an adviser or consultant
  • Publicise the decision

  Disciplinary Tribunal and Appeals Tribunal/Council

  Decisions which the Disciplinary Tribunal can make include:

  • Removing the member from the register of members
  • Suspending the member for up to five years
  • Imposing monetary penalties
  • Cancelling or suspending a Certificate of Public Practice
  • Requiring an investigation or review of the member’s practice
  • Requiring the member to complete professional development or engage an adviser or consultant
  • Censuring the member
  • Requiring the member to pay costs
  • Cancelling, suspending or varying an audit license issued under the Auditor Regulation Act (New Zealand only)

  The Appeals Tribunal/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 NZICA Rules.

  Undertakings

  All three 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 may decide not to review the complaint if they consider it is frivolous or vexatious, made in bad faith or not made in accordance with the requirements of the By-Laws or NZICA Rules. The Reviewer 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.

  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

  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 Tribunal/Council. Complainants are unable to appeal decisions of the Disciplinary Tribunal.

  The Appeals Tribunal/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 formAppeals guidelines