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Instructions on Complaints Submission

The services offered by the Institute of Certified Public Accountants of Kenya (ICPAK) in receiving and processing complaints relating to the professional conduct of Certified Public Accountants are free of charge.

How to Lodge a Complaint

Complaints are received through a designated Complaint Form, which is available in both languages, English and Kiswahili.

 

The Complaint Form should be completed and signed by the complainant.

 

Where a complaint is lodged on behalf of another person, an authorization letter from the affected person must be provided confirming that the complainant is authorized to lodge the complaint.

Supporting Documents

Where applicable, the Complaint Form should be accompanied by copies of the following documents:

  • National ID, Passport, or other identification document of the complainant
  • Authorization letter where the complaint is lodged on behalf of another person
  • Instruction notes or engagement letters between the complainant and the accountant
  • Proof of payment (e.g., receipts, MPESA statements, bank statements, cheques)
  • Correspondence with the accountant (e.g., letters, emails, text messages, WhatsApp messages)
  • Contracts or professional engagement agreements
  • Financial statements, audit reports, or accounting records relevant to the complaint
  • Court documents or other official documents related to the matter (where applicable)
  • Any other relevant supporting documentation

Submission of Complaint

The completed Complaint Form together with the supporting documents may be submitted to ICPAK through:

  • Physical delivery to the ICPAK offices;
  • Filling the complaint form through the online portal:  https://complaints.icpak.com

     

  • Email submission to the Legal Department or Regulations and Licensing Directorate
  • Any other official complaint submission channels designated by ICPAK

 

Complaint Link

Complaint Link – English Link: https://complaints.icpak.com/complaints/create?language=en

Complaint Link – Kiswahili Link:  https://complaints.icpak.com/complaints/create?language=sw

or

Download the Complaint Form below;

Complaint Form – English Link:  https://www.icpak.com/wp-content/uploads/2026/03/Complaint-Form-English.pdf

Complaint Form – Kiswahili Link: https://www.icpak.com/wp-content/uploads/2026/03/Complaitn-Form-Kiswahili.pdf

Complaint Processing

Once a complaint is received by ICPAK, it will be:

  1. Registered and assigned a File Reference Number and Tracking Number.
  2. Reviewed by the Institute to determine whether it falls within the professional and disciplinary jurisdiction of ICPAK.
  3. Forwarded to the relevant department/directorate for review and investigation in accordance with the Accountants Act and ICPAK disciplinary procedures.

The complainant may be contacted for additional information or clarification during the review process.

Complaints Not Handled by ICPAK

ICPAK does not handle complaints relating to:

  • Matters that are not related to the professional conduct of a Certified Public Accountant.
  • Disputes that are purely commercial or contractual in nature without professional misconduct.
  • Matters that are currently before a court of law, unless they relate specifically to professional misconduct.
  • Complaints against persons who are not members of ICPAK.