General policy on Anonymous Complaints

Any complaint received by the Institute (whether made anonymously or not) may indicate potential misconduct by a member, registered student or member’s practice and will be handled in accordance with the Institute’s complaint handling process.

The Institute appreciates that there may be circumstances which make it difficult to openly report the behavior of a person or practice who is known or suspected to be involved in irregularities, including accounting/auditing irregularities and money laundering. Whatever the reason for the difficulty, a report can still be made to us.

An informant does not have to give us his/her identity or contact details, although we encourage him/her to do so for it would make it easier if there is a need to seek clarification or further information. It may not be possible to pursue a complaint if there is insufficient information or evidence, and where it is not possible to gather further information from the informant.