Raising Issues

CPAA takes all issues and concerns seriously. As a professional accountancy body, we have a clear obligation to act in the public interest and to uphold high professional and ethical standards.

Whether your concern relates to one of our Members or to the Association itself, we want to hear from you. We recognise that things do not always go as they should, and we are committed to addressing concerns fairly, proportionately, and transparently.

This page explains how to:

1. Raise a concern or complaint about a CPAA Member; and
2. Let us know if you believe the Association, or one of its representatives, has not acted appropriately.

Complain about a Member

CPAA Members are required to meet the standards and obligations set out in the Association’s Constitution, including the Articles, Byelaws, and Membership Regulations. Complaints about Members are handled in accordance with the Certified Public Accountants Association Disciplinary Regulations.

What follows is a summary of the process. Anyone considering making a complaint is encouraged to review the full Regulations for more detail.

Making a Complaint

If you believe that a CPAA Member has acted improperly, or has failed to meet the standards expected of them, you may submit a complaint to the Association.

Before doing so, please read this page carefully to ensure that raising the matter with CPAA is the most appropriate course of action.

Complaints must be submitted in writing by email to: complaints@cpaa.co.uk

Your complaint must include a written statement describing what has happened. This may be provided as a Microsoft Word document or PDF; or within the body of the email. Your statement should include:

• Any details you can provide to help us identify the Member (for example: name, practice name, address, email address, or CPAA membership number)
• Your relationship to the Member (for example: client, former client, professional colleague, or other)
• A clear description of what has occurred and why you believe it is not appropriate
• Where possible, please include copies of any relevant supporting documents, such as emails, letters, or records of communication.

Initial Assessment

All complaints are reviewed by the Regulation Secretary, who is appointed by the Board and is responsible for administering the complaints and disciplinary process.

The Regulation Secretary will assess whether:

• The complaint falls within CPAA’s jurisdiction; and
• There is a potential liability to disciplinary action.

You will be informed if CPAA is unable to investigate the complaint (for example, if it does not relate to a CPAA Member).

Challenging an Initial Decision

If the Regulation Secretary decides that no further action will be taken, the complainant has 28 days to request a review of that decision.

Where a review is requested the Regulation Secretary will prepare an assessment report; a copy of the report will be provided to the complainant, who may submit comments or additional evidence; and the matter will be considered by an independent Complaints Reviewer.

The Complaints Reviewer may either uphold the original decision or require the Regulation Secretary to continue the investigation.

Conciliation

In some cases, the Regulation Secretary may consider conciliation to be appropriate.

Conciliation involves CPAA supporting both the complainant and the Member in seeking a voluntary, mutually acceptable resolution. It avoids formal disciplinary proceedings and can reduce time, cost, and stress.

Conciliation may be attempted where the Regulation Secretary considers that:

• The complaint may give rise to potential disciplinary liability;
• Both parties are likely to be satisfied by a non-disciplinary resolution;
• The complaint does not raise wider concerns about the Member’s conduct; and
• It would not be in the public interest to pursue a full investigation.

 Participation in conciliation is voluntary.

Fixed Penalties

Following investigation, the Regulation Secretary may determine that it is appropriate to offer a Fixed Penalty, in accordance with CPAA’s published Fixed Penalties framework.

Members are not required to accept a Fixed Penalty. If a Fixed Penalty is not accepted, the matter will normally be referred to a Regulatory Committee.

Fixed Penalties accepted by Members are published on CPAA’s website.

Regulatory Committees

Where it is considered to be in the public interest, complaints are referred to a Regulatory Committee.

Complaints will normally be considered first by the Conduct Committee, which may: Refer the matter to the Tribunals Committee; or Offer the Member a Consent Order, where it considers that a Tribunal would be likely to uphold the complaint and that referral to a Tribunal is not necessary in the public interest.

The Tribunals Committee may convene a public hearing and has a wider range of sanctions available, including suspension or removal from membership.

Both the complainant and the Member have rights of appeal to the Appeal Committee, in accordance with the Regulations.

Regulatory Committees consist of at least three members. A majority of committee members are lay persons, meaning they are not accountants.

Outcomes of Regulatory Committee proceedings are published on CPAA’s website.