Complaints and dispute resolution process

The global complaints and dispute resolution process is modelled on the respected and accepted complaint/misconduct investigation process adopted by the Professional Bodies for Accountants in the UK and Ireland and comprises a mix of investigation, independent and objective assessment, mediation, disciplinary resolution and sanctions. The process is applicable to member firms irrespective of size.

A complaint will be investigated when it is considered a substantial matter. Examples include:

• failure to adhere to global strategy, such as provision of services that have not been authorised under the strategy
• material breaches of Grant Thornton agreements, rules or policies
• breaches of technical requirements and policies
• behavioural breaches, such as inappropriate ethical behaviour.

A disciplinary panel will be convened on an ad hoc basis to deal with disciplinary reports from an investigation panel. The disciplinary panel imposes sanctions as deemed appropriate which include, but are not restricted to, financial penalties and ultimately expulsion of the member firm (which requires ratification by the Board). The  process has been implemented and initial indicators show that it has had a positive impact, partly by helping to resolve areas of dispute but also in demonstrating the desire of member firms to take the appropriate remedial action to remain part of Grant Thornton and strengthen it as a result.