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How to make a complaint of misconduct

The purpose of the conduct process is to:

  1. Protect the public;
  2. Maintain confidence in the profession; and
  3. 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 completing a CIMA - Notification of Complaints Form (PDF 112KB). Before completing the form please read the guidance document CIMA-Information-for-complainants (PDF 173KB).

 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).

Please scan your signed and dated Notification of Complaints Form and email it (together with all other documentation) to