Anyone, be it a member of the public, clients or other ISCA members and even the Institute itself can lodge a complaint against a current or former member of the Institute for acts or omissions that occured while he or she was a member of the Institute.

All complaints against any member must:

1. Be in writing by completing a Complaint Form;
2. Be supported by a Statutory Declaration;
3. Be supported by relevant documentary evidence;
4. Provide the full name of the member complained against;
5. Confirm that attempt has been made to resolve the matter with the member concerned but was not successfully resolved;
6. State clearly what the complaint is about;
7. Provide the name, address and contact details of the complainant;
8. Be signed by the complainant;
9. Be accompanied by a $2,000 deposit.

The $2,000 deposit shall 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.

Complaints which ISCA will investigate:

1. Misconduct;
2. Act or omission likely to bring discredit to the member, the Institute or the profession;
3. Guilty in court of an offence;
4. Civil proceedings for fraud or dishonesty;
5. Performed professional work or duties of employment inefficiently or incompetently;
6. Disciplinary proceedings by ACRA or other professional body;
7. Breach of ISCA Code of Professional Conduct and Ethics and the Institute (Membership and Fees) Rules.

Issues that ISCA will not deal with:

1. Anonymous complaints;
2. Complaints relating to public accounting entities or companies or non-members of the Institute;
3. Complaints relating to fee disputes between a member and his client;
4. Complaints involving commercial or personal disputes or employer/employee disputes;
5. Complaints whereby the matter is before a court of law, or is currently under investigation by the police or other regulatory authorities.

 Before lodging a complaint:

• Check that the individual is a member of ISCA. You can search our online member directory or alternatively, please contact (65) 6749 8060 or email membership@isca.org.sg.
• Attempts 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 attention of the Chief Executive Officer, Institute of Singapore Chartered Accountants at 60, Cecil Street, ISCA House, Singapore 049709.