Complaints handled by ACRA: Public accountants & accounting entities
Explains who can make complaints and what types of complaints ACRA investigates.
Last updated 29 January 2026
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Who can make complaints
Any member of the public can make a complaint to ACRA against:
Public accountants (PAs)
Public accounting entities (PAEs) such as accounting firms, corporations, and limited liability partnerships (LLPs)
What complaints ACRA investigates
We investigate complaints about:
PAs who act improperly or dishonourably while carrying out their professional duties
PAs or PAEs who engage in any other improper act or conduct
Examples of improper conduct
Type of improper conduct | Examples |
|---|---|
Breach of independence requirements under the Code of Conduct and Ethics | Auditing a company where the PA's spouse is a:
|
Failure to exercise adequate professional competence and due care | - |
Misappropriation of monies by the PA | - |
Note: Check the Audit Practice Bulletin No. 3 (2018) and Discussion of Past Disciplinary Cases against Public Accountants for more examples of past cases.
When ACRA will not intervene
ACRA will not intervene in these cases:
Anonymous complaints: We do not accept complaints if you do not provide your identity.
Personal or contract disputes
Examples of personal or contract disputes
Type of dispute | Examples of dispute |
|---|---|
General disputes between PAs or PAEs and their clients |
|
General disputes between PAs and the PAEs they work for |
|
What to do for contract disputes
For contract disputes, you should:
Check your rights and obligations in the contract.
Consider civil remedies if there is a breach of contract.
Get independent legal advice if needed.
This information does not bind ACRA staff and is not legal advice. Consider seeking independent legal advice when in doubt.