When to Lodge a Complaint
Ideally, complaints should be lodged as soon as improper acts or dishonourable conduct on the part of the public accountant or public accounting entity have been observed or committed. Investigations are less likely to be conducted on complaints made on matters which occurred in the distant past for which documentary and other forms of evidence are less likely to be available.
In lodging a complaint against a public accountant or public accounting entity, the complainant should ensure that:
- He/she co-operates with ACRA when ACRA seeks clarification or further evidence. ACRA may require the complainant to answer any question or furnish any document or information that is relevant for the purpose of ACRA’s review. The complainant may also be called upon to give evidence or testify as a witness when the matter is referred to the Complaints Committee or Disciplinary Committee for inquiry.
- The complaint is supported by evidence that contains sufficient particulars to enable ACRA to commence investigations and establish that an improper act or dishonourable conduct has been made out. Information such as the name of the public accountant/ public accounting entity, the date the misconduct occurred and a detailed description regarding the misconduct should be provided with supporting documents. The evidence should be credible and capable of being verified.
- The complainant should not have any hidden agenda or vested interest in making the complaint. An example of a hidden agenda/vested interest would be to seek to use the result of ACRA’s disciplinary actions to obtain an advantage in a civil proceeding.
Any person who makes a complaint under the Accountants Act which he/she knows to be false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
How to Lodge a Complaint
Step 1: Prepare
Prepare a written complaint and a statutory declaration (PDF, 77.7 KB) sworn before a commissioner of oaths or notary public. Clearly state the nature of the professional misconduct alleged against the public accountant or public accounting entity.
Step 2: Attach
Attach all relevant supporting documents. Please note that all information submitted may be made available to the public accountant and public accounting entity concerned for his/her/its response.
Step 3: Submit
Submit the documents to:
Public Accountants Oversight Committee
Accounting and Corporate Regulatory Authority
55 Newton Road
#03-02 Revenue House
Attention: The Registrar of Public Accountants
Important: The information provided here is not intended to bind ACRA staff and is not meant as a legal guide or provision of any legal advice. When in doubt, please consider seeking independent legal advice.