Chartered Accountants Australia and New Zealand (CA ANZ) receives approximately 300 to 500 complaints about members per year, and while many are ultimately dismissed, some require investigation.

If you find yourself the subject of a dispute, it is helpful to understand the complaints process CA ANZ undertakes to maintain high standards of practice and professional conduct by its members. Rebecca Stickney and Kate Dixon, CA ANZ’s professional conduct leaders in New Zealand and Australia, explain the process and discuss how members can best navigate their way through a complaint.

1. The Professional Conduct Committee (PCC) receives a complaint

Dixon says they first consider whether the complaint is one that requires investigation.

“At times, the PCC will decide not to investigate the complaint. But if it is investigated, we will gather as much information as possible from the complainant. This means the member will receive a detailed description of the issue with relevant supporting evidence.”

2. The complaint is sent to the member for comment

It is vital that members consider carefully how they are going to respond to the complaint, says Dixon.

Dixon recommends members:

• Gather and examine all relevant evidence, such as the complainant’s file and talk to other staff members who have also been interacting with the client
• Consider whether they need legal advice
• Consider how long they will need to properly respond to the complaint
• Consider whether they need some support from CA ANZ and/or elsewhere.

This can be drawn from:

1. The CA Advisory Group: A free, confidential service offered by experienced CAs (non-staff members) who can provide advice and support on professional and ethical matters

2. CA ANZ’s Professional support helplines

3. Employee Assistance Program (EAP): Members can access complimentary counselling through CA ANZ’s EAP.

3. The member responds

Dixon says members need to respond with as much information as possible and in a timely way.

“If members require more time and provide a reason for that, we’re flexible as long as they’re communicating with us.”

“If members require more time and provide a reason for that, we’re flexible as long as they’re communicating with us.”

She says members should respond with insight. “For example, if the member recognises there’s something that could have been done better, or was done incorrectly, it’s best to admit that. It is also helpful to hear what steps they have made to rectify an issue and ensure it will not happen again.”

Responses should be suitable for sharing with the complainant, but if the member wishes to keep some material confidential, such as private medical or financial information, this should be sent in a separate document and a reason should be provided for the claim to be confidential. If this claim is accepted, then this confidential information will be considered by the PCC but not provided to the complainant.

4. The member’s response is sent to the complainant, who may then respond, including with further information

5. Any complainant’s response is sent to the member, who has a final right of reply

6. The PCC considers all the material, and at this point, the majority of cases are resolved

7. Case conference

Should the matter not be resolved at the initial PCC meeting, a case conference can be called.

Stickney says a case conference is not a formal hearing, but an investigative meeting. “It’s an interview with the member and potentially the complainant in front of a quorum of the PCC. The PCC secretariat staff will also attend,” she says. Members can invite legal counsel to the conference, but need to apply for permission, “which is typically granted on the basis that they cannot speak directly to the PCC, but can advise the member,” says Stickney. “Prior to the conference, we send the member the issues or questions which summarise the key points the PCC will focus on.”

Dixon says it is vital the member comes prepared and has studied the complaint and all relevant information sent to them by the PCC. “At times, members tell us they haven’t looked at the material, and that’s really not acceptable.”

While the complaints process can be stressful, the attitude the member brings to the meeting can have a profound bearing on the outcome, says Stickney. “The PCC will take into account if members are open to acknowledging what went wrong. Unfortunately, some members respond inappropriately and unprofessionally, which can escalate or aggravate the seriousness of the complaint.”

Members should also familiarise themselves with the powers that the disciplinary bodies may exercise at each stage of the process.

The majority of cases are resolved following the case conference Dixon says, “however there may be a disciplinary outcome including financial implications in the form of fines and/or costs and the publication of a member’s name and location.”

8. Disciplinary Tribunal

Complaints which are not resolved by the PCC are referred to the Disciplinary Tribunal (DT) and examined in a public hearing. “The PCC must prove its case, so evidence will be produced and considered at the hearing,” says Stickney. “Complex cases may involve oral evidence, experts and witness examination.”

“Complex cases may involve oral evidence, experts and witness examination.”

The member may also put forward evidence in response, including calling their own experts or giving evidence themselves. They may be cross-examined.

“It’s critical that if you’re making an assertion there’s evidence to support it,” she says.

Stickney urges members to be prepared for a DT hearing.

Dixon recommends members get legal advice from a lawyer with experience in disciplinary jurisdictions. She also warns that if the member does not turn-up to the hearing, the matter is likely to be considered in their absence.

The DT may impose a range of different sanctions including suspension or removal from membership, withdrawal of accreditations, and removal of fellowship. A fine of up to A$50,000 may be imposed, and the decision may be notified to other parties, such as clients and regulators.

9. Appeals Tribunal or Council

If a member or the PCC does not accept the DT decision, they are able to appeal the decision.

Graph: Professional Conduct Process. Click image to enlarge.

Resources

A couple of previous Acuity articles offers additional guidance: