- Raise the Issue with the Auditor First – Before escalating the complaint, try to resolve it directly with the auditor or their firm. Many firms have internal complaints procedures that should be followed.
- Contact the Recognised Supervisory Body (RSB)
If the issue is unresolved, you can escalate the complaint to the professional body that regulates the auditor. The main Recognised Supervisory Bodies (RSBs) in the UK are:
- Institute of Chartered Accountants in England and Wales (ICAEW) – www.icaew.com
- Association of Chartered Certified Accountants (ACCA) – www.accaglobal.com
- Chartered Accountants Ireland (CAI) – www.charteredaccountants.ie
- Institute of Chartered Accountants of Scotland (ICAS) – www.icas.com
Each body has a complaints process that allows you to submit a complaint about an auditor’s misconduct, breaches of professional standards, or poor-quality audit work.
- Report to the Financial Reporting Council (FRC) (For Serious Cases)
If the complaint involves serious misconduct, breaches of audit regulations, or unethical behaviour, you can report it to the Financial Reporting Council (FRC), which oversees auditors and audit firms in the UK.
- FRC Contact:
- Website: www.frc.org.uk
- Email: conduct@frc.org.uk
- Phone: +44 (0)20 7492 2300
- If It’s About a Public Interest Audit (e.g., Large Companies or Charities)
For complaints involving audits of large public interest entities (PIEs), major charities, or financial institutions, the FRC may directly investigate serious misconduct.
- Legal Action as a Last Resort
If your complaint involves financial loss or negligence, you may need to seek legal advice and consider legal action against the auditor.
What Counts as Auditor Misconduct?
Not every disagreement with an auditor qualifies as professional misconduct. Auditor misconduct typically refers to serious breaches of ethical or regulatory standards—such as failing to perform sufficient audit procedures, ignoring material misstatements, or showing bias or lack of independence. It may also include acting outside their competence or breaching confidentiality. Poor communication or disagreements over accounting treatment are not always grounds for disciplinary action unless they point to deeper failings in professional judgment. Understanding the difference between dissatisfaction and misconduct can help ensure that your complaint is directed to the right body and is more likely to be taken seriously.
What Happens After You Submit a Complaint?
Once your complaint is submitted—whether to a professional body or the Financial Reporting Council—it typically undergoes an initial assessment to determine whether it falls within the scope of that body’s regulatory remit. If it does, a formal investigation may follow, which can involve collecting evidence, interviewing witnesses, and reviewing the audit work in question. This process can take several months, depending on the complexity of the case. If the complaint is upheld, disciplinary action may include warnings, fines, or even removal from the professional register. You may not always be updated in detail due to confidentiality rules, but most bodies aim to provide outcomes or summaries once the case is closed.