How do I make a complaint about a statutory auditor, accountant or actuary, or a firm of accountants, statutory auditors or actuaries?
If you want to make a complaint about the professional conduct of an accountant, statutory auditor or actuary, you should, in the first instance, bring your concerns to the attention of the senior partner of the firm concerned. Many firms of auditors, accountants and actuaries have formal complaint review procedures. If you are still not satisfied, you should contact the professional body of which the individual or firm is a member.
All of the main UK professional bodies have procedures for handling complaints, including, where appropriate, investigating possible misconduct. In addition most of the bodies have a method of appeals and independent review in certain circumstances. Most bodies provide details of their complaints procedures on their websites and are happy to provide additional information on request.
If you are unsure whether someone is a member of a particular body, you can ask the body of which you think the individual or firm is a member to confirm.