Dealing with a complaint

Learn more about what happens when client disputes are escalated to us as a formal complaint 

In brief

  • All members have an obligation to handle client disputes effectively.
  • Failure to handle a dispute may result in a complaint being made directly to us.
  • Processes exist that allow us to review and investigate these complaints, and if necessary, take appropriate action to sanction members.

All members are subject to the complaints and professional conduct process. If you find yourself dealing with a complaint or you are under investigation, it’s important to be well informed about the process, to treat it seriously and respond constructively.

Handling a complaint

If a complaint is raised against you, we will send you a copy of the complaint for your information. You will not be required to respond to the complaint at this stage. We will then assess whether the complaint is in our jurisdiction to investigate. If it is, you’ll be asked to provide a formal response to the complaint, usually within 14 days. In your response, you will need to treat the matter seriously and be open about any shortcomings you can identify in your conduct.
Consider including some of the following:

  • A detailed timeline or chronology of key events
  • Copies of relevant communications (ie letters or emails)
  • Copies of relevant agreements (ie engagement letters, conflict of interest disclosure and consent to act forms, trusts deeds, powers of attorney or other legal documents referred to in the complaint)
  • Copies of relevant financial information (ie financial statements, valuation or audit reports, or tax returns)
  • Any other additional information you feel relevant to your response. If you don’t agree with the complaint, you will be expected to explain why.

Our disciplinary bodies expect you to show insight and defend your argument.

Responding on time

It’s important to respond within the time frame given, and to provide a clear and direct response. Failure to respond or provide further information as requested by the Professional Conduct Committee (PCC) is considered a serious matter and can be referred to the Disciplinary Tribunal. Investigations and proceedings will continue in your absence, should you fail to respond.

Going direct

If the person filing the complaint has not contacted you, and if the circumstances are appropriate, you may wish to try and contact them to talk about it.

Be mindful that they may not wish to engage in such discussion and it is important to be respectful of this.

Getting help

Your complaint will be assigned a case manager, who can be contacted for any queries about the process.

For additional guidance and support, members in New Zealand can contact NZ Member Care via 0800 469 422. Members can confidentially discuss the complaint with our NZ Member Care advisor or request a referral to a member of the NZ CA Advisory Group (CAAG). 

Members in Australia and the rest of the world can contact a member of your regional CA Advisory Group (CAAG).

Depending on the nature of the complaint, you may wish to advise your professional indemnity insurers or seek legal advice.

Alternative Dispute Resolution 

Some complaints may be suitable for alternative dispute resolution (ADR).  If the complainant consents to this and the complaint is suitable for ADR, we will seek your consent to engage in ADR. 

See here for more information about the ADR process.  

 

 

Contacting us

Contact us or find your local office.

Contact us

What you need to know

  • Our decision-makers

    The Professional Conduct Committee (PCC), Disciplinary Tribunal and Appeals Council investigate and discipline members.  

    Their powers and procedures are set out in:

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

    Members must comply with applicable standards, including the Code of Ethics, and professional and technical standards.

    More information

    Read the full By-Laws, NZICA Rules and Code of Ethics.

    View the By-Laws

    View the NZICA Rules

    View the Code of Ethics

    The PCC investigates complaints to determine if a complaint 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 undertaken in writing, however it can require members to appear in person to discuss the complaint.

    Hearings before the Disciplinary Tribunal and the Appeals Council are formal proceedings. At the Disciplinary Tribunal the PCC has the responsibility of presenting the case against the member.

    Either the member or the PCC can appeal Disciplinary Tribunal decisions to the Appeals Council. In both forums, members are entitled to legal representation. The PCC also has legal representation. Hearings are heard in public and the presumption is that decisions are published.

    If a complaint is finalised without a referral to the Disciplinary Tribunal, the member and the complainant can seek a review of the PCC’s decision by the Reviewer of Complaints: These are: lawyers who are independent of the disciplinary bodies and Chartered Accountants ANZ. The Reviewer of Complaints will look at the process followed by the PCC and assess the decision given the information presented. They will report findings to the parties, and may direct the PCC to reconsider its decision or make recommendations.

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

  • Scope of our jurisdiction

    As a disciplinary jurisdiction, the focus of the complaints process is on the member’s professional conduct.

    The outcomes available relate to a member’s membership and standing. Our disciplinary bodies do not have the powers of the court and cannot intervene in or overturn any court decisions.

    We cannot require a member to pay damages or compensation or make criminal findings. This is only within the remit of the civil and criminal courts.

    More information

    Learn more about our jurisdiction in Australia, New Zealand and overseas.

    Read more
  • Complaints review process at a glance

    Initial review

    • Complaints are initially reviewed to make sure there is jurisdiction to investigate.
    • Further information may be needed from the complainant.
    • A copy of the complaint will be provided to the member at this stage.
    • If the PCC determines not to investigate the complaint, the member and the complainant will be notified.

    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 sought. If more time is needed, an extension should be requested as soon as possible.
    • The member’s response will be sent to the complainant for comment and the member is given a final right of reply.
    • This will continue until there is sufficient information for a decision to be made about the complaint.
    • In serious or complex cases, an expert investigator may be appointed by the PCC.
    • Members are obliged to co-operate with the investigation and provide any information or documentation sought.

    Consideration

    • 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 by a 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.

    Possible outcomes

    Following a review of the complaint, the PCC may decide to:

    • Take no further action
    • Issue a professional reminder
    • Caution the member
    • Convene a case conference
    • Refer the complaint to the Disciplinary Tribunal for hearing or apply for interim suspension or other interim orders
    • Adjourn the complaint to obtain more information
    • Require a quality or practice or other review be undertaken
    • Require the member to undertake professional development or other courses
    • Require the member to pay the costs
    • Refer the complaint to the Disciplinary Tribunal for hearing.

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

    • be censured
    • pay a fine
    • complete professional development or other courses
    • engage an adviser or consultant
    • require a quality or practice or other review be undertaken
    • waive or return fees if fees or billing practices are in breach of Compliance Obligations
    • pay costs
    • publicise the decision

    Time frames

    • Investigations usually take 4 to 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 conclude.
  • Meeting with the Professional Conduct Committee

    Members may be asked to attend a meeting with the PCC if a more detailed investigation or discussion is required. A list of issues to discuss will be provided beforehand, and the meetings generally run for approximately 90 minutes.

    In some cases, the complainant may also be invited, but this meeting is not open to the public and witnesses are not required attend.

    Either side can bring a support person such as their colleague or partner; however they cannot speak without the approval of the PCC.

    A decision will be made following the discussion, sometimes on the same day. A possible outcome may be that the member is offered sanctions by consent. In this case, the PCC will discuss the sanctions they intend to impose and, with the member’s consent, they will be entered on their membership record and the complaint will be concluded.

    If the member does not agree with the sanctions, the complaint will be referred to the Disciplinary Tribunal. Members are given an opportunity to take independent legal advice prior to agreeing to any sanctions in this way.

  • Attending a Disciplinary Tribunal Hearing

    At a Disciplinary Tribunal Hearing, evidence is presented from the PCC’s investigation, which can include witness accounts from the complainant, experts or others.

    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.

    Hearings are held in public and decisions are generally published with the member’s name and location on CA ANZ’s and/or NZICA’s website (including in the Register of Disciplinary Decisions), in Acuity and in any other place determined by the Disciplinary Tribunal.

    Both parties will also receive formal notice of the decision in writing following the hearing.

    Possible outcomes

    Disciplinary Tribunal hearings may result in:

    • Terminating the member’s membership
    • Suspending the member for up to five years
    • Imposing monetary penalties
    • Cancellation or suspension of a Certificate of Public Practice
    • Declaring the member is ineligible to hold a Certificate of Public Practice for a period not exceeding 5 years
    • Varying, suspending or cancelling any licence, accreditation, recognition, specialisation of status issued by CA ANZ
    • Removal of the Fellowship status
    • Waive or return fees if fees or billing practices are in breach of Compliance Obligations
    • Requiring an investigation or review of the member’s practice
    • Requiring the member to complete professional development courses
    • Requiring the member to 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)

    Tribunal decisions

    View past Tribunal decisions.

    Read more
  • Making a complaint or appeal

    Protesting the PCC

    If you are dissatisfied with the way the PCC has handled a complaint or its decision, you may request a review by the Reviewer of Complaints.

    They Reviewer of Complaints may direct the PCC to reconsider its decision or make recommendations. Decisions may also be reported to the Professional Conduct Oversight Committee or the New Zealand Regulatory Board.

    They cannot review a complaint if it has already been referred to the Disciplinary Tribunal, or if it does not comply with the requirements of the By-Laws or the NZICA Rules.

    Reviewer of Complaints

    Read more about the Review of Complaints in both Australia and New Zealand

    Australia and overseas New Zealand

    Appealing 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 can vary or reverse any decisions of the Disciplinary Tribunal, including in relation to liability, sanction, costs and publicity.

    Proceedings are heard in public and there is a presumption that decisions are published.

    More information

    Read more on the appeals process in Australia and New Zealand.

    Australia and overseas New Zealand
  • Self-reporting

    Members have an obligation to report to to the Professional Conduct Committee (PCC) any aspects of their conduct that breach the By-Laws, Rules and standards.

    This includes insolvency, criminal convictions, adverse findings made against a member by another regulator, and any other conduct which would amount to serious misconduct such as defalcation, fraud or dishonesty. The full list of matters which members are required to disclose are set out in the By-Laws and Rules.

    Member obligations

    Read more on members' obligations to report.

    Read more

    How to notify the PCC

    Australia and the rest of world

    Please complete the appropriate form and email to [email protected]

    Disclosure and Notification Form

    New Zealand

    Please email [email protected]

    Contact us

    If you are unsure about your obligations to report, contact the Professional Conduct team

    Contact us
  • Avoiding and resolving complaints

    Lack of communication is a common cause of many complaints that come through to us.

    Many could be avoided if the member had put in place good strategies to proactively prevent or respond to issues.

    Members have an obligation to handle client disputes effectively under the standards.

    Tips for good practice and effective dispute resolution:

    • Know your client
    • Be upfront
    • Communicate effectively
    • Be transparent
    • Manage complaints

    Dispute Resolution Toolkit

    Download our Dispute Resolution Toolkit for members

    Download now

Search related topics