Dealing with a complaint

Learn about what happens when we receive a formal complaint and how to respond 

In brief

  • Members should handle disputes effectively and professionally.
  • If you fail to handle a dispute, a complaint may be lodged with us.
  • We have processes to review and investigate complaints and we take appropriate action to sanction members when necessary.

All members must comply with the complaints and professional conduct process. This also applies to former-members and non-members (including non-member Licensed Insolvency Practitioners, Qualified Statutory Accountants, Qualified Statutory Auditors, and Non-Member Principals regulated by NZICA) who are regulated by CA ANZ or NZICA.  If you’re dealing with a complaint or you are under investigation, make sure you understand the process, treat it seriously and respond constructively.

Handling a complaint

If someone makes a complaint about you, we will provide the complaint to you. You don’t need to respond until you are asked to. We will assess whether the complaint is appropriate to investigate. If it is, we will direct you to provide a formal written response, usually within 14 days. In your response, you should treat the matter seriously and be open about any shortcomings in your conduct.

Consider including:

  • a detailed timeline of key events 
  • copies of relevant communications, such as letters or emails 
  • copies of relevant agreements or documents, such as engagement letters, conflict disclosures, trust deeds or powers of attorney  
  • copies of relevant financial information, such as financial statements, valuations, audit reports or tax returns 
  • any other relevant information.

If you don’t agree with the complaint, you should explain why. The disciplinary bodies expect you to show insight and support your position with evidence.

Further information about the complaints and disciplinary process can be found here.

Responding on time

Respond in the time we give you and provide a clear and direct response.  If you require additional time, contact the case manager early to arrange an extension.  Reasonable extensions will generally be allowed.  If you fail to respond or provide further information when we request it, the Professional Conduct Committee (PCC) is likely to treat it as a serious matter. The PCC may refer the issue to the Disciplinary Tribunal. In addition, if you don’t respond we may continue the investigation and proceedings without your input.

Going direct

If the complainant hasn’t contacted you, and the situation allows, consider reaching out to the complainant to discuss the issue. Respect their decision if they choose not to engage. 

Getting help

We will assign a case manager to your complaint.  You can contact them with any questions. 

  • Members in New Zealand can call NZ Member Care via 0800 469 422 or +64 4 474 7840 or request a referral to a member of the NZ CA Advisory Group (CAAG). 
  • Members in Australia and the rest of the world can call Professional Standards via 1300 137 322 or +61 2 9290 5660 or request a referral to a member of your regional CA Advisory Group (CAAG).  

Depending on the complaint, you may wish to notify your professional indemnity insurer or seek legal advice.  It may also be appropriate to discuss the matters with your employer, business partners or a peer, provided you follow the confidentiality requirements of the complaints process set out in the By-laws and NZICA Rules. 

CA ANZ also offers a range of other services and resources to support member wellbeing. 

Alternative Dispute Resolution (ADR)

Some complaints may qualify for ADR. If the complainant agrees and the complaint is suitable, we will ask for your consent to proceed with ADR. This is a confidential and voluntary process, which could result in the complaint being resolved much more quickly than through an investigation by the PCC. 

View 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
    • New Zealand Institute of Chartered Accountants Act 1996  (NZICA Act) and the NZICA Rules (for complaints about New Zealand resident members).

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

    View the By-LawsView the Code of Ethics
    View the NZICA Rules and Standards

    The PCC investigates complaints to determine whether to refer them to the Disciplinary Tribunal. It can also issue sanctions against you, require payment of costs and publish decisions. The PCC begins its investigation in writing but may require you to attend a meeting to discuss the complaint. 

    If the PCC finalises a complaint without referring it to the Disciplinary Tribunal, both you and the complainant can seek a review of the PCC’s decision by the Reviewer of Complaints. Reviews are conducted by independent lawyers who assess the PCC’s procedures and decision based on the information before the PCC. The Reviewer may direct the PCC to reconsider its decision or make recommendations. 

    If the complaint is referred to the Disciplinary Tribunal, the PCC will present the case against you. The PCC may be legally represented and you are also entitled to legal representation. Both you and the PCC can appeal the Tribunal’s final decision to the Appeals Council. We hold formal hearings in public and generally publish decisions.  

    All disciplinary bodies must follow the rules of natural justice and procedural fairness. 

  • Scope of our jurisdiction

    We focus on members’ professional conduct. Our disciplinary process addresses matters related to a member’s membership and professional standing. We do not have the powers of a court and cannot make criminal findings, overturn court decisions or require members to pay damages or compensation. Only courts have that authority.  The disciplinary bodies can make orders that members’ fees be waived or refunded if ethical breaches relating to billing practices are upheld. 

    More information

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

    Read more
  • Complaints review process at a glance

    Initial review

    • We will review each complaint to see if the complaint can be investigated. 
    • We may ask the complainant for more information. 
    • We will send a copy of the complaint to you. 
    • If the PCC decides not to investigate, we will notify both you and the complainant.  

    Investigation

    • If the PCC proceeds with an investigation, we will ask you to respond to the complaint. 
    • You will usually have 14 days to respond. If more time is needed, you should promptly request an extension. 
    • We will send your response to the complainant for comment and give you a final opportunity to reply. 
    • We will continue this exchange until we have enough information to make a decision. 
    • In serious or complex cases, the PCC may appoint an expert investigator. 
    • You are required to cooperate with the investigation and provide any requested information or documents. 

    Consideration

    • Once we gather sufficient information, the PCC will review the complaint. 
    • If the PCC needs more information, it may seek additional information or arrange a meeting with you and possibly the complainant. In some cases it may also appoint an expert or specialist investigator.  
    • The PCC has a range of sanctions and powers (see Possible Outcomes below). 
    • We will notify all parties of the PCC’s decision, usually within 21 days of the decision being made. 

    Possible outcomes

    After reviewing the complaint, the PCC may: 

    • take no further action 
    • issue a professional reminder 
    • issue a Caution  
    • 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 gather more information 
    • require a quality, practice or other review  
    • require you to complete professional development  
    • require you to pay costs. 

    The PCC may also offer sanctions and other orders by consent, which we will note on your record. These may include: 

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

    Time frames

    • Investigations usually take 4 to 9 months. Complex matters or delays in receiving information may extend this. 
    • Complaints referred to the Disciplinary Tribunal usually conclude within 12 -18 months. 
  • Meeting with the Professional Conduct Committee (PCC)

    The PCC may require you to attend a meeting with the PCC if it needs to investigate further or discuss the complaint in more detail. Before the meeting, we will give you a list of issues to discuss. These meetings usually last around 90 minutes. 

    In some cases, the PCC may also invite the complainant to attend. However, these meetings are not open to the public, and we do not require witnesses to attend. 

    You may bring a support person (as can the complainant) such as a colleague or partner. However, the PCC will request that you address it and answer its questions. 

    The PCC will make a decision after the discussion - sometimes on the same day. The PCC may decide to offer sanctions by consent. If you agree, we will note them on your membership record and close the complaint. 

    If you do not agree to the proposed sanctions, the complaint will be referred to the Disciplinary Tribunal. You will have the opportunity to seek independent legal advice before accepting any sanctions in this way. 

  • Attending a Disciplinary Tribunal Hearing

    At a Disciplinary Tribunal hearing, the PCC presents evidence from its investigation. This may include witness statements from the complainant, experts or others. 

    You may also present evidence in your defence, call witnesses and make submissions. We encourage you to have legal representation. 

    We hold hearings in public and generally publish the decisions, including your name and location, in the Decisions Register on our website, in Acuity and in any other publication or format the Tribunal determines. 

    After the hearing, we will send the formal written decision to both parties. 

    Possible outcomes from a Disciplinary Tribunal hearing 

    The Disciplinary Tribunal may decide to: 

    • terminate your membership 
    • suspend your membership for up to five years 
    • impose monetary penalties 
    • cancel or suspend your Certificate of Public Practice 
    • declare you 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 your Fellowship  
    • waive or refund fees if your billing practices breach Compliance Obligations 
    • require a review or investigation of your practice 
    • require you to complete professional development  
    • require you to engage an adviser or consultant 
    • censure you 
    • require you to pay costs 
    • cancel, suspend or vary your audit license issued under the Auditor Regulation Act (New Zealand only). 

    Tribunal decisions

    View past Tribunal decisions.

    Read more
  • Appealing a decision

    Requesting a review of the PCC’s decision 

    If you’re dissatisfied with the way the PCC has handled your complaint or its decision, you can request a review by the Reviewer of Complaints. 

    The Reviewer may direct the PCC to reconsider its decision or make recommendations and may require the decision to be reported to the Professional Conduct Oversight Committee or New Zealand Regulatory Board. 

    The Reviewer cannot review a complaint if it has already been referred to the Disciplinary Tribunal or the request for a review doesn’t meet the requirements of the By-Laws or NZICA Rules. 

    Reviewer of Complaints

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

    Australia and overseas New Zealand*

    *Awaiting new link

    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].

    Appealing a Disciplinary Tribunal Decision

    If you or the PCC disagree with the Disciplinary Tribunal’s decision, either party may appeal to the Appeals Council. Complainants cannot appeal Disciplinary Tribunal decisions. 

    The Appeals Council may vary or reverse any part of the Disciplinary Tribunal’s decision, including findings that you have committed an Offence, sanctions, costs and publicity. We hold appeal hearings in public and generally publish the decisions. 

    More information

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

    Australia and overseas
  • Avoiding and resolving complaints

    Poor communication causes many of the complaints we receive. You can often prevent complaints by using proactive strategies to manage issues early. 

    Members must handle client disputes effectively and professionally under the standards. 

    Tips for good practice and effective dispute resolution: 

    • know your client 
    • be upfront 
    • communicate clearly and consistently 
    • be transparent 
    • remain courteous and professional  
    • manage complaints proactively. 

    Dispute Resolution Toolkit

    Download our Dispute Resolution Toolkit for members

    Download now

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