Please make sure you are using a supported browser. To find out more click here.

What CIMA can investigate

The conduct process exists to investigate and determine complaints of misconduct against CIMA members or registered students.

Who is covered by the CIMA conduct process? 

CIMA members and registered students are covered. CIMA has both members in business (typically those that work as employees) and members in practice that provide services directly to the public and businesses. We cannot deal with complaints about accountants who are registered with other accountancy bodies and not CIMA, nor can we deal with complaints about firms, as we only regulate individuals.

The CIMA contact centre can check whether an accountant is registered as a member or student of CIMA. Email: or telephone +44 (0)20 8849 2251.

Complaints of misconduct

If you feel that you have experienced unprofessional behaviour on the part of your CIMA accountant then CIMA can investigate this through the conduct processes. See how to make a complaint of misconduct for full details of the process and what will be expected of you as the complainant.

Complaints can only be investigated if you are able to provide relevant evidence to support a complaint. For more information see our page on guidance on supporting evidence and examples of typical evidence.

Customer or client disputes

The Conduct process is not applicable to customer disputes over fees or services. CIMA does not resolve disputes and cannot compel CIMA members to give any kind of customer redress. It is CIMA’s role to maintain public confidence in management accountancy by upholding the highest standards of professional behaviour and taking action when standards of professional behaviour are not met.

 If you have a dispute with your accountant or are dissatisfied with their service you should first seek to address this through the firm’s or individual’s complaints handling process. Information on how to access this should be in your letter of engagement or contract.

If the complaints handling process does not resolve your issue you may wish to try alternative dispute resolution (ADR). See the dedicated ADR page for more information.

If ADR does not work, you may wish to pursue your matter through the small claims court or other legal channels.