The purpose of the conduct process is to:
- Protect the public;
- Maintain confidence in the profession; and
- Declare and uphold proper standards of conduct in the profession
The CIMA conduct process is in place to investigate allegations of misconduct against individual CIMA members or registered students. CIMA does not regulate firms of accountants. If you believe that a CIMA member or registered student has behaved unprofessionally, then you may wish to submit a complaint so that so that it can be considered through the conduct process.
Before making a complaint, please look at the guidance on what CIMA can investigate. It may be that the issue is a service complaint or dispute, in which case there are other routes available to you (such as an accountant’s complaints procedures or a form of alternative dispute resolution).
All complaints must be made by using a Notification of Complaints Form (PDF 120KB). Before completing the form please read the guidance document CIMA information for complainants (PDF 196KB).
When you complete the form you will need to provide the following information:
- The name of the individual you wish to complain about.
- A clear and concise summary of the complaint including dates of all relevant events.
- Evidence in the form of documentation that supports the complaint (please see guidance on supporting evidence).
- Information about whether any legal proceedings are intended, or have already commenced.
- Consent that all documentation you have submitted may be disclosed to the other party to the complaint, to CIMA's conduct committees and to other relevant third parties which may include other regulators. Please note that, should a complaint progress to the Disciplinary Committee stage, the Disciplinary Committee will consider the complaint at a public hearing. You may be asked to appear as a witness (please see guidance on public hearings).
Your completed form should be signed, dated and sent together with a copy of all your supporting documentation to:
Head of Professional Conduct
Chartered Institute of Management Accountants
One South Place
Alternatively you may scan your signed and dated notification of complaint form and send it (and all other documentation) by email to email@example.com.