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Professional Standards

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Complaints and discipline

Chartered Accountants Ireland will look into all written complaints against members, member firms, students and affiliates of Chartered Accountants Ireland and will commence proceedings in relation to disciplinary matters.

For more information on how the complaints and disciplinary process works, please read our guide to making a complaint and to the disciplinary process.

  • Helpsheet - Complaints about CPA Persons after amalgamation with Chartered Accountants Ireland
    PDF, 227.84 KB
  • Guide to making a complaint and to the Institutes Disciplinary Process April 2023
    PDF, 422.36 KB

Who can make a complaint?

Anyone can make a complaint, for example, clients, other accountants, regulators, oversight bodies, members of the public and internal committees.

Before making a complaint 

In many cases a complaint can be resolved by discussing it with the Chartered Accountant as often problems stem from a misunderstanding or lack of communication. We urge complainants to attempt this first before making a complaint to Chartered Accountants Ireland. In some instances we may be able to facilitate conciliation between the complainant and the Chartered Accountant. However, if the problem cannot be resolved or if the issues are serious disciplinary proceedings may be necessary.

Information and guidance

Documents have been also prepared to assist those involved in the disciplinary process, these are available within our Discipline Support & Guidance webpage. 

It is confirmed that the documents listed on this page are the most up to date versions available as of 1 June 2021.

Engaging with Professional Standards

We recognise that engaging in a complaints, disciplinary or regulatory process can be or arise from a stressful, upsetting or frustrating experience and we seek to deal with all matters with sensitivity, courtesy and efficiency. Disrespectful, aggressive, threatening or abusive behaviour towards our staff including, without limitation, the making of unreasonable demands or corresponding with unreasonably frequency, will not be tolerated. Professional Standards reserves the right to restrict communication and / or take further action where a person’s behaviour is considered unreasonable or harmful.

Impact of Amalgamation with CPA Ireland

With effect from 1 September 2024 Chartered Accountants Ireland and CPA Ireland amalgamated and now operate as one Institute under Chartered Accountants Ireland. Complaints may be made in writing and submitted to Complaints@charteredaccountants.ie in relation to those members, firms and other individuals who were previously subject to regulation by CPA Ireland and are now, by virtue of this amalgamation, within Chartered Accountants Ireland’s remit. For more information about this change and its impact on complaints handling and the disciplinary process click CPA Ireland - CPA Ireland.

Complaints about GB/NI Licensed Insolvency Practitioners

A single Gateway for complaints against Insolvency Practitioners (IPs) has been developed and will be operated by the Insolvency Service of Great Britain.  This means that complaints against GB/NI licensed IPs which come within the jurisdiction of the Insolvency Service of Great Britain and Northern Ireland must all be sent to the Gateway for initial consideration by the Gateway staff.

Complaints Gateway

Support to members of the Institute

Whilst the members of the Professional Conduct Team are not permitted to offer guidance on dealing with the substance of a disciplinary matter, queries from members of the Institute in relation to procedural aspects of the process may be dealt with.

If there are any aspects of the matter that you, as a member of the Institute,  wish to discuss in confidence, you may contact Conal Kennedy, Members’ Disciplinary Process Adviser and Head of Practice Consulting. Mr Kennedy is not part of the Professional Conduct Team or involved in the disciplinary process in any other way so unless you have previously consulted him regarding the disciplinary matter, he will have no prior knowledge of your case.

Conal Kennedy
E: conal.kennedy@charteredaccountants.ie

Other supports are available to members of the Institute. For more information in relation to emotional and wellbeing supports available to members click on the following link Thrive wellbeing hub. For information in relation to other supports available to members of the Institute please click on the following link Services/Support.

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