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Complaints against members, member practices and registered students may arise from matters brought to the attention of the Institute by external parties or through other means. They are assessed by the Institute’s Professional Conduct Committee (PCC), supported by the compliance department. Council will further assess complaints for which PCC has recommended Resolution by Agreement (RBA) or referral to Disciplinary Panels.


Lodging a complaint



Responding to a complaint



The Process



The Institute’s compliance department carries out an initial assessment of the adequacy of the supporting evidence to determine whether a member, member practice or registered student has failed to follow professional standards issued by the Institute or has committed other improper acts.


On the conclusion of its enquiries, the compliance department will submit a report on its findings and conclusions to the PCC for its consideration of whether to:


Dismiss complaints when there is inadequate evidence to show a prima facie case of an alleged offence, or when the matter is outside the Institute’s jurisdiction;


Issue Disapproval Letters when the non-compliance is of minor severity;



Recommend to the Council that moderately serious complaints meeting pre-established criteria be resolved by Resolution By Agreement (RBA); or



Recommend to the Council that more serious complaints, or those not meeting the criteria for an RBA, be referred to the Disciplinary Panels.


The Institute will inform all parties to a complaint as to the dismissal or issuance of a disapproval letter.Procedures for lodging an appeal against the PCC’s decision will be included in the correspondence.


Although we aim to submit cases to the PCC within 6 months of receipt, the time required for completing complaints depends on the complexity of the issues involved and the extent of correspondence with the relevant parties. Some cases may take longer due to their complexities and other reasons.





Complaints in progress:



For the year ended 30 June  2022  2021




Beginning balance 58   48  41 29 48
     Received 88  122 113 111 92
Caseload 146 170 154 140 140
     Evaluated by PCC (111)  (99)   (95)   (89) (106)

    Cases involving non-members* or

    outside the Institute's jurisdiction

(22) (13) (11) (10) (5)
Ending balance  13 58 48 41 29


* Subject to offences under section 42 of Professional Accountants Ordinance