If you have a complaint about a PABs non-compliance with its approved investigation and discipline procedures, the matter can be referred to IAASA.
A complaints form can be found here.
The complaint process
Following the receipt of a complaint which indicates an instance of non-compliance with the PABs procedures, if the matter cannot be dealt with by IAASA’s regulatory procedures, then the matter may be referred to IAASA’s Board for direction as to how to proceed, for example, whether the matter should be enquired into under Section 933 (formerly Section 23) of the Companies Act 2014. The decision as to whether to initiate such an enquiry is at the sole discretion of the Board of IAASA.
In instances where the matter is of significant public interest, IAASA has a statutory power to initiate an investigation of possible breaches of PABs standards by a PAB member under Section 934 (formerly Section 24) of the Companies Act 2014. The decision as to whether to initiate such an investigation is at the sole discretion of the Board of IAASA.