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Should you wish to raise your concerns with IAASA

Please submit details of your complaint by:

Please note that, in general, concerns raised by member of the public will be dealt with as part of IAASA’s ongoing supervision of the Prescribed Accountancy Bodies. IAASA is subject to confidentiality as imposed by the Companies Act 2014, and we regret that it is not always possible to advise you in detail of how we have dealt with your complaint. For these reasons also, it may not be possible to update you on the outcome of our actions following receipt of your complaint.

While sections 933 and 934 of the Companies Act 2014 (which provide for powers of enquiry and investigation to IAASA in the event of alleged misconduct by a Prescribed Accountancy Body or any of its member) exist, the decision to undertake such enquiries or investigations is at the sole discretion of IAASA. The commencement of such an enquiry or investigation will, in the first instance, only be considered by the Board where it would appear to be appropriate or in the public interest to do so. In that regard, most matters brought to our attention are dealt with as regulatory matters rather than as matter for investigation.