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Complaints and Disclosures

AIA is committed to maintaining the highest standards of integrity across the global accountancy profession.

Supporting Ethical Practice and Professional Responsibility

AIA members are expected to uphold the principles outlined in the AIA Constitution and Code of Ethics. If a member’s conduct falls short of these standards, AIA has a clear and structured Disciplinary Framework and process in place to investigate and, where necessary, take appropriate action. Our approach is designed to protect the public interest, maintain confidence in the profession, and support members in meeting their professional obligations.

When to Make a Complaint

AIA members are held to high standards of conduct, ethics, and professionalism. A complaint may be raised if a member is believed to have breached the AIA Constitution, Code of Ethics, or other governing rules, or if their actions risk bringing discredit to themselves, AIA, or the accountancy profession.

A complaint may arise against a member on matters of conduct, professional ethics, standards, breach of the AIA Articles, Bye-Laws, rules and regulations and Code of Ethics; or any act or default likely to bring discredit to the member, AIA or the accountancy profession.

How to Submit a Complaint

If you believe a complaint is necessary, you must first give the member a reasonable opportunity to resolve the issue through their firm’s internal complaints procedure. AIA will not consider complaints unless this step has been taken.

If the matter remains unresolved after four weeks, you may submit a formal complaint using AIA’s online complaint form. Please note that complaints submitted outside this process, or via AIA Branches or third parties, may be delayed or rejected.

AIA Complaint Guidelines

In the unfortunate event that you feel it necessary to make a complaint about an AIA member, you should read through our Complaint Guidelines which set out how AIA assesses and deals with complaints made against members, including clarification of issues that AIA can and cannot investigate.

AIA cannot normally be involved with complaints relating to the level of fees charged, legal disputes, or business decisions of a member unless misconduct is involved.

Complaint Guidelines

Make a Complaint

Before raising a complaint with AIA, you must give a member sufficient opportunity and time to resolve the matter through his or her firm’s internal complaints procedures where appropriate. Your complaint will not be considered unless this route has been taken.

If after four weeks the firm has not resolved your complaint you should lodge a complaint using AIA’s online complaint form. Failing to use the complaint form may result in your complaint being delayed or rejected. Please note that no complaints should be directed through AIA Branches or third-parties.

Make a Complaint

FAQs for Members

If you are an AIA member who is the subject of a complaint or is undergoing disciplinary action you can find answers to frequently asked questions relating to the process and timings here.

Answers for Members

Sanctions

Imposing sanctions is a last resort.

AIA actively supports Members to prevent situations arising that would warrant a sanction being imposed. When sanctions are required, the level and duration of the sanction will correspond to the seriousness of the incident.

AIA operates a range of sanctions that can be imposed on Members depending on the seriousness of the situation, the level and history of the Member’s non-compliance and the risk posed to the interests of the public and the integrity of AIA’s reputation and the reputation of the profession as a whole.

The purpose of imposing sanctions is to:

  • protect the public interest
  • correct and deter misconduct by Members
  • uphold proper standards of conduct in the profession
  • maintain the reputation of the profession in general and AIA more specifically

The guidance sets out the methodology which should be followed by the Committees involved in AIA’s Complaints, Disciplinary and Appeals process in determining the appropriate sanction to impose on an AIA Member, former Member, Elected Member or Student. It is approved by AIA’s Council.

The guidance has been provided to:

  • describe general principles that Committees should take into account when considering the appropriate sanction;
  • set out the range of sanctions available to the Committees;
  • describe relevant factors to be considered and/or decided in relation to the various sanctions;
  • suggest criteria to apply when considering the seriousness of a particular case.

The guidance provides a structured approach for committee members who make decisions on sentencing and to provide Members, who may be the subject of complaints or disciplinary referrals, with a transparent range of penalties and orders likely to be imposed.

Access Sanctions Handbook

Whistleblowing and AML Disclosures

If you are considering disclosing information to AIA relating to whistleblowing, please read AIA’s Complaint Guidelines which set out how AIA keeps your identity confidential.

If you come across an accountancy service provider (ASP) or trust and company service provider (TCSP) that does not appear to be regulated under the UK or ROI Money Laundering Regulations or appears to be ignoring the regulations, and you want to report it confidentially, you can do one of the following:

The more detail you can give, the easier it will be for us to consider what our response should be. The following information is all useful:

  • the names of any individuals involved
  • any key dates you know about
  • the ‘how’, ‘what’ and ‘where’ of any supporting documents or evidence
  • the type of wrongdoing and who else knows about it.

You don’t need to give us your identity or contact details, although it would make it easier if we need to clarify things or ask for further information.

Disciplinary Outcomes

AIA publishes a summary of all recent disciplinary decisions (with the exception of not proven cases). Decisions are published following the end of an Appeals process as detailed in the AIA Constitution.

draft link for outcomes

Upcoming Meetings

Some disciplinary meetings are open to the public. You can view upcoming meetings, including dates, times, and attendance guidance, on our website. This helps ensure transparency and allows interested individuals to stay informed about key decisions and discussions.

draft link for meetings

FAQs for Members

If you are an AIA member who is the subject of a complaint or is undergoing disciplinary action you can find answers to frequently asked questions relating to the process and timings here.

Disciplinary FAQs

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