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									Association of Certified Public Accountants/Society of Practising
                       Accountants (CPAuk)
  Information – For making a complaint about a Member of CPAuk

Members of CPAuk must comply with a wide range of professional,
ethical and legislative requirements.

In the event that you are not satisfied with the work of a Member of CPAuk you may lodge
a formal complaint. CPAuk views complaints seriously and therefore welcomes accurate

Please note that CPAuk is not in a position to offer a remedy to you as the process cannot award
damages or restitution of property, it is strictly limited to the disciplining of a Member and the imposition of
fines or effects on membership status.

CPAuk must not be used as an influence against a Member. CPAuk may decide to
dismiss or discontinue investigating your complaint if this occurs.

To assist in the preparation of your complaint please note the following:

Fee Disputes
Since the accountancy profession is deregulated, CPAuk will not become involved in fee disputes
between a client and a Member of CPAuk. Fees are a commercial matter and CPAuk does not
recommend any fee scale. Unless the contrary is clearly indicated, fees are chargeable for an initial

In the event of a fee dispute you may wish to use mediation, which is conducted on a commercial basis
and must be agreed to by each party. CPAuk is unable to appoint a mediator. CPAuk has no power to
enforce any agreement between the parties in mediation.

Complaint Process
CPAuk will usually only accept a signed written complaint where the identity of the complainant is
known. CPAuk does not accept anonymous complaints.

A complaint will not be accepted unless you provide all the information requested including
documentation in support of the complaint.

CPAuk will acknowledge your written complaint and advise you of further procedures.

The time taken to investigate a complaint varies from case to case and will depend on a number of
factors, including the response times from the Member and yourself to enquiries, the complexity of the
matter and any relevant legal issues. CPAuk aims to finalise most complaints within 7 months from
date of receipt of a complete complaint.

You will be notified in writing of the outcome of your complaint.

To ascertain if the person in your complaint is a Member of CPAuk you can use our search
facility to find a CPAuk or contact the Investigating Officer on 0161 834 5998.
Association of Certified Public Accountants/Society of Practising
                       Accountants (CPAuk)

                      COMPLAINT ABOUT A MEMBER ( CPAuk)

This form is used to make a complaint about a member of CPAuk All details must be

1. Member’s details

Member’s name: _________________________________________________________ Practice

name _________________________________________________________ Practice address



                                ___________________________ ______________ ________
                                              Town County Postcode

2. Complainant(s) details

Name: _________________________________________________________ Postal address



                                ___________________________ ______________ ________

                              Town State Postcode

Telephone: (include area code) ________________________________________ __________________________

                                                        Home Business

Facsimile: (include area code) ________________________________________
3. Complaints made on behalf of someone else

                                 Are you authorised to complain on behalf of the person?   Yes  No

Name: _________________________________________________________ Address


                                   Street Address



                                    Town County Postcode

Telephone: (include area code) ________________________________________ __________________________

                                                              Home Business

Facsimile: (include area code) ________________________________________

E-mail address: @ ____________________________ Relationship to the Complainant:


4. Actions taken by complainant to resolve the issue

Have you taken any action to resolve the issue prior to lodging this form?       Yes  No 

If you have indicated ‘Yes’ please give a brief summary of the actions. (You are asked to provide full
details about the complaint in the next section).

(If you require extra room please attach additional pages).
5. What is the complaint?

(Please set out, in chronological order, the circumstances giving rise to the complaint. You should make
sure the entire background of the complaint is described as clearly as possible and that evidence is
attached where applicable.

(If you require extra room please attach additional pages).

6. Evidence
All complaints must include :-
            i. Correspondence between the complainant and the member of CPAuk; and
            ii Correspondence between the complainant and any third parties

                iii Copies of accounts, VAT & PAYE documents, income and corporation tax returns –
                   if relevant to the complaint. Please obscure any tax reference number.

                 No complaint will be processed until this information is received.

Please list documents attached




1. I declare to the best of my knowledge and belief that the information and/or documents that I provide
true and correct.

2. I understand that CPAuk may disclose the information in this complaint to the Member and, if
required, to any regulatory authority.

3. I/we agree that the Member may release all information contained within my client files held by the

4. I/we understand that these authorisations remain in force until the matter which is the subject of the
authorisation is resolved or until I/we otherwise revoke his authority.

5. I/we understand that if CPAuk finds that this complaint is sufficient to justify a sanction against the
Member I/we may be asked to give evidence in a disciplinary hearing.

6. I/we agree to inform CPAuk if proceedings in a Court or Tribunal are instituted by or against the
Member about whom I am complaining. I understand that CPAuk may suspend investigation of this
complaint until such proceedings are finalised.

7. I/we have read and consent to CPAuk's collection, use and disclosure of the information supplied in
this form (see Privacy Statement below).

8. I/we understand that once a complaint is made and not withstanding that the complainant withdraws
complaint, CPAuk may act on its own accord in assembling evidence or laying the complaint. CPAuk
may continue to investigate a complaint if there is sufficient evidence available, without the
complainant’s participation.

................................................................. .................................................................
Signature / Print Name


This authority must be signed by the actual complainant or proof of proper authority provided where the complainant
actsas an agent for a third party. If the complainant is a corporation the person lodging the complaint must be duly
authorised by that corporation and proof of such authorisation provided to CPAuk

Please forward the completed form to
The Chief Executive, CPAuk, Onward Buildings,20 7Deansgate, Manchester M3 3NW

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