Definition
A written expression of dissatisfaction with the conduct of a partner or employee of
our audit firm.
Responsibility and Handling
The organization appoints a formal handler of the complaint from among its members. The complaint will be handled by an employee or employees who are not or have not been involved in the conduct to which the complaint relates.
The practitioner is responsible for handling, registering and publishing complaints about partners and employees of our audit firm.
Complaints are handled by the partner or employee who is familiar with the client.
The practitioner is charged with the overall supervision of the implementation of the complaints procedure and for the benefit of:
- the coordination of the complaint handling
- the registration of all complaints received
- the procedural and substantive assessment
Submit complaints
A complaint must be made in writing and signed and contain at least:
- the name and address of the submitter
- the date
- a clear description of the behavior against which the complaint is directed.
Complaints submitted orally will be put in writing at the request of the complainant and, after
signature by the complainant, forwarded to the practitioner. Client comments to employees about work or individuals that are not made as a formal written complaint will be forwarded to a practitioner for review.
Anonymous complaints are not possible, even if anonymous complaints are also addressed to a practitioner
assessment submitted. Complaints from within the organization about professional practice or the provisions of the code of conduct are also forwarded to a handler.
Delivery Confirmation
The complainant will receive confirmation of receipt of the complaint within ten working days. If the complaint cannot be dealt with immediately, the complainant will also be informed. If a notice of complaint does not meet the formulated requirements, the complainant will be given the opportunity within two weeks of receipt to rectify the omission within two weeks.
If the complainant does not proceed with the recovery of the
default, the practitioner may decide not to handle the complaint. The complainant will be informed about this within two weeks after the expiry of the aforementioned two-week period.
A complaint does not have to be handled if it relates to events or behavior about which a complaint has already been submitted and which has been handled in accordance with these regulations.
Complaints relating to events and behavior that last longer than twelve months
suffered before the submission of the complaint and against which the complainant objects
could have been made do not need to be considered. Some things in
assessment of the practitioner. Complaints submitted after three years after the act (or failure to act) will definitively no longer be considered.
If a practitioner is of the opinion that a complaint cannot be handled, the
inform the complainant of this within two weeks. Reference is made to the possibility of a
to lodge a complaint with the competent authority.
Complaint handling
Consultation with the complainant will take place within three weeks of receipt of a complaint. In here
it is determined whether the complaint can be settled through mediation and to what extent the complaint qualifies for further handling.
Consultation can be waived if a practitioner is of the opinion that this is not useful in the particular case. The consultation can lead to:
-
A solution that satisfies the complainant.
The complainant and the person to whom the complaint relates will then receive written confirmation of the termination of the complaint handling.
-
A solution with which the complainant is not (yet) satisfied.
The handling of the complaint will then continue.
A duty of confidentiality applies to all persons involved in the handling of a complaint.
Adjournment
If the handler is unable to settle a complaint within thirteen weeks of receipt of the complaint, she will ensure that the complainant and the person whose behavior the complaint relates to is notified before the applicable term has expired. of adjournment is sent.
Complaint handling
Judgement
The practitioner informs the complainant in writing, stating reasons, of the findings of the
investigation into the complaint and any conclusions it draws from it.
When sending a letter of settlement to the complainant, the practitioner points out the possibility
subsequently lodge a complaint with the competent authorities.
The complaint lapses as soon as the complainant indicates that the employee to whose behavior the complaint relates has satisfactorily addressed his complaint.
Registration
The organization ensures that every written complaint is registered. In the registration
be included:
- name and address of the complainant
- the date
- a description of the conduct against which the complaint is directed.
Information is also included about the method of submission and handling and settlement of the complaint, about the processing time, and – if applicable – about the opinion on any measures taken in response to the complaint.
Professional liability
The insurer will be informed of every serious complaint.
Reporting
The organization ensures that registered data of complaints are explained annually to the employees in a clear and anonymous manner.
