The Complaints & Disciplinary Process

Information for lodging a complaint against a member of the Institute of Certified Public Accountants of Singapore (ICPAS).

General Information

All members of ICPAS shall observe strictly the ICPAS Code of Professional Conduct and Ethics (the Code) and also the pronouncements on professional matters and professional ethics issued by the Institute from time to time. The Code provides that every member shall conduct himself in a manner consistent with the good reputation of the accountancy profession and refrain from any act or default, which is likely to bring discredit to the profession or to himself.

ICPAS takes any breach of its Code, rules and professional standards seriously and has in place an investigation and disciplinary process to deal with complaints against its members.

Lodging a Complaint

Anyone, be it a member of the public, clients or other ICPAS members and even the Institute itself can lodge a complaint against any member of the Institute.

However, before lodging a complaint:

• Check that the individual is a member of ICPAS. You can contact our Membership Division at Tel: (65)-67498060 or email to cpasingapore@icpas.org.sg.

 

• Attempt should be made to resolve the matter directly with the member concerned. If the matter cannot be resolved satisfactorily, please complete the Complaint Form and send it to the Executive Director of Institute of Certified Public Accountants of Singapore at CPA House #06-02, 20 Aljunied Road, Singapore 389805.

All complaints against any member must:

1. be in writing.



2. be supported by relevant documentary evidence.



3. provide the full name of the member complained against.



4. confirm that attempt has been made to resolve the matter with the member concerned but was not successfully resolved.



5. state clearly what the complaint is about.



6. provide the name, address and contact details of the complainant.



7. be signed by the complainant.

The Executive Director may if he thinks fit require that the complaint be supported by a Statutory Declaration and/or that the complainant deposit with the Institute a reasonable sum not exceeding $1000 to be used as payment for any costs and expenses as may be incurred by the Institute in dealing with the complaint. Any unused portion of the deposit shall be returned to the complainant. Where the complaint is found to be frivolous or vexatious, the sum deposited shall be forfeited.

Issues that ICPAS Will Not Deal With:

1. Anonymous complaints.
2. Complaints relating to fee disputes between a member and his client.
3. Complaints involving commercial or personal disputes or employer/employee disputes.
4. Complaints whereby the matter is before a court of law.

The Complaint Process

Upon receipt of a written complaint with supporting documentary evidence, the following steps of the complaint process take place:

1. Acknowledgement of the complaint in writing.



2. The Executive Director reviews the complaint and supporting evidence and decides on the following course of action:
   
   
   1. The Executive Director may try to resolve the complaint by mutual conciliation if this arises as a result of misunderstanding or lack of communication. Upon successful resolution, the case will be considered as closed. If such complaint cannot be resolved by mutual conciliation, the Executive Director will treat it as a formal complaint and lay the complaint before the Investigation Committee.
   
   
   
   2. The Executive Director will determine whether a statutory declaration and/or a deposit for the sum of $1000 is required and will notify the complainant accordingly.
   
   
   
3. Before any investigation begins, the Executive Director shall post to the member concerned a copy of the complaint and supporting evidence (if any) and give the member concerned 15 days to provide a written explanation to the Executive Director and to advise the Executive Director if he wishes to be heard by the Investigation Committee. All information furnished by the complainant to the Executive Director will be forwarded to the member concerned for his/her response.



4. When the period of 15 days lapses and the member concerned has been given reasonable opportunity to submit his written explanation, the Executive Director shall then lay the complaint before the Investigation Committee.



5. The member concerned will be given 14 days notice of the time, date and place of the hearing of his case. The member concerned shall be entitled to be heard before the Investigation Committee, to be represented by an advocate and solicitor or an accountant as he may wish, and to call witnesses.



6. If the member does not attend the hearing as fixed, the Investigation Committee shall then investigate the matter in his absence and determine whether or not he is to be referred to the Disciplinary Committee.



7. If a member fails to furnish a sufficient and satisfactory reply in writing or fails if requested to attend and/or provide such explanation and/or produce material as required then such failure shall be deemed to be professional misconduct and the member shall be liable to be dealt with by the Investigation Committee.



8. Where deemed necessary, the Investigation Committee may require the complainant to be present at the hearing together with the member.



9. The Investigation Committee will report its findings to the Disciplinary Committee.

Sanctions Against a Member

Upon consideration of the report of the Investigation Committee, the Disciplinary Committee may make one or more of the following orders:

1. that the member's name be removed from the register and that he shall cease to be a member;



2. that the member's registration be suspended for such period as the Disciplinary Committee may decide;



3. that the member be fined a sum not exceeding $5,000;



4. that the member be censured;



5. that notwithstanding the Investigation Committee’s findings, no further action be taken on the case;



6. that the member obtains advice or professional assistance from such source as the Disciplinary Committee thinks appropriate; or



7. in the case of a Practising Member, the finding be referred to the Accounting and Corporate Regulatory Authority, Singapore with the recommendation that the member’s registration be suspended or cancelled.

Outcome of Complaint

The Order of the Disciplinary Committee setting out the outcome of the investigation and the penalty meted out (where applicable) will be forwarded to the member concerned. The complainant will be notified in writing of the outcome of his complaint.