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The chances of a Use your complaints-handling procedure

dispute can rise when If a dispute arises and you have vetted the client, you have an
engagement letter in place, and you have tried to discuss the
issues with the client without success, you should make use of
providing services to a your complaints-handling procedure. This provides a standard
approach to addressing any complaint raised by a client,
challenging client, and setting out the length of time for acknowledgement and for a
formal response to the complaint.
disputes can be to resolve any concerns raised before they escalate further.
A complaints-handling procedure provides an opportunity
time-consuming and This may be difficult if you are a sole practitioner, but you are
still required by CIMA to have a procedure, and that can give
costly. The first step to the client confidence that you will take a complaint seriously
and address it within a timescale.
preventing a dispute and the issues persist, you may wish to offer a form of dispute
If your complaints-handling procedure has been exhausted
with a client is avoiding resolution. For example, your engagement letter can stipulate that
the parties agree to participate in mediation as a way of resolving
the wrong client. disputes before litigation. It is very important to remember that
alternative dispute resolution does have costs associated with it,
and you will want to ascertain what they are, as far as possible,
before promoting this course of action. You can find a mediator
via the Centre for Effective Dispute Resolution website.

Consider disengaging from the client
documents. Varying contract terms should always be recorded Sometimes a business relationship can break down irreparably.
in writing to avoid any confusion moving forward. You may If you think you can no longer provide services to a client, you
also wish to include a dispute resolution clause in the should disengage in accordance with the notice period in your
contract. Read more on this later. terms of engagement. An exception would be if you have
grounds to suspect the client of illegal activity, in which case
Maintain communication you can disengage immediately to avoid any accusations of
Ambiguity is not your friend. Miscommunication is one of complicity. We recommend that you respond to any requests
the biggest causes of complaints and disputes. It is very for professional clearance from the new accountant, even if
common for people to engage in a conversation and have very there is not much to say. It may be a temptation to withhold
different recollections of what was said. This is in part any documents if you are owed fees, and we recommend that
because different words or phrases can have different you read the CIMA guidance on withholding client documents
connotations and the interpretation of language can be to ensure that you remain within the law and enable the
surprisingly subjective. Throw in the use of metaphors and smooth transition to a new accountant.
idioms in casual conversation, and you have a fertile breeding
ground for confusion. Use the Ethics Helpline
Often, when miscommunication occurs, the stress of the If you are facing an ethical dilemma and are unsure of how to
dispute can lead people to respond out of frustration or anger. proceed, it is prudent to seek support. You may wish to speak
Equally, while written communication is encouraged, it is to colleagues and seek their opinion or obtain independent
easy for tone to be misconstrued. That is why using precise legal advice. Alternatively, while CIMA is unable to provide
language, whether communicating orally or in writing, is legal advice, you can contact its Ethics Helpline where we can
crucial. One helpful technique is to finish explaining the provide links to appropriate sections of the Code of Ethics and
point you wish to make and then asking your client to practical guidance on communication — useful information to
communicate their understanding of what you have said, to help support members. If in doubt, reach out. ■
ensure you are both on the same page. If this conversation
takes place orally, then it would be prudent to follow up with
an email to confirm what was said. Equally, keep minutes of
any meetings. These can be circulated to all attendees for
correction. This allows for all parties to have an accurate
reference of any discussions if confusion later arises.
Don’t just walk away from a problem. A dispute in itself is Xose Lumor is the manager, Advocacy & Professional
not necessarily grounds for a complaint of misconduct to Ethics–Management Accounting at the Association of
CIMA, but if you do not address the issue promptly, International Certified Professional Accountants,
maintaining communication, a client may have grounds representing AICPA & CIMA, and is based in the UK. To
for a complaint of unprofessional behaviour. Mistakes can comment on this article or to suggest an idea for another
happen — be honest and apologise and make reparation article, email fm-magazine@aicpa-cima.com.
where necessary.

34 I FM MAGAZINE I August 2022