1. Definitions
For the purposes of this procedure, the following definitions apply:
- Bta: Decree on the Supervision of Accountancy Firms (Besluit toezicht accountantsorganisaties);
- management board: the governing body of our audit firm, responsible for determining policy and making decisions on all matters concerning our organisation;
- complaint: a written expression of dissatisfaction concerning the conduct of a signing authority or employee of our accountancy firm, or a person working within a part of the network;
- complainant: the person submitting a complaint;
- employee: an individual performing work on the basis of an employment agreement or other form of contract, involved in the execution of engagements of our firm;
- network: the collaborative structure of our firm, including the audit firm, as defined in the Bta;
- signing authority: a person authorised to enter into commitments on behalf of the accountancy firm relating to the execution of professional services engagements.
2. Responsibility of the Management Board
The management board is responsible for handling, recording, and publishing complaints concerning employees (with or without signing authority) of our accountancy firm, or persons working within a part of the network.
3. Handling and Recording of Complaints
The handling and recording of complaints shall initially be carried out by the in-house legal counsel. The legal counsel shall:
- investigate the received complaint and review all relevant engagement documentation;
- inform the management board of the received complaint;
- notify the compliance officer of the complaint if it concerns a statutory audit engagement;
- report the complaint to the professional liability insurer via the intermediary if the complaint may result in a financial liability exceeding the deductible of the professional liability insurance;
- obtain additional legal advice if necessary;
- advise the management board on the resolution of the complaint.
4. Submission of Complaints
4.1 A complaint may be submitted if the professional conduct of an employee gives rise to it, either by persons involved in the engagement (internal) or by the client and other relevant third parties (external).
4.2 A complaint must be submitted in writing (address: Koningin Beatrixlaan 18, 7681 AG Vroomshoop), signed, and contain at least the following information:
- name and address of the complainant;
- name of the employee of our accountancy firm (with or without signing authority), or the individual working within a part of the network;
- date of submission;
- description of the conduct to which the complaint relates;
- reasons substantiating the objection to the conduct in question.
Copies of all documents that are or may be relevant to the assessment of the complaint must be attached. This includes, at minimum, the documents referenced in the complaint.
4.3 Complaints submitted orally are not admissible.
4.4 A complaint will not be processed if:
- it concerns conduct that has already been submitted to, or assessed by, the complaints committee or disciplinary board of the relevant professional body;
- it concerns conduct that has already been submitted to, or assessed by, the Disciplinary Court for Accountants (Accountantskamer);
- a period of three years has elapsed between the moment of discovering, or reasonably being able to discover, the conduct or omission and the moment of submission;
- a period of six years has elapsed between the moment the conduct or omission occurred and the moment of submission.
5. Acknowledgement of Receipt of Complaint
5.1 The in-house legal counsel shall ensure that the complainant, or the person whose oral complaint has been put in writing, receives an acknowledgement of receipt and information on the complaint handling procedure within one week of its receipt. If a complaint is submitted to the insurer for advice, the in-house legal counsel shall inform the complainant as soon as possible.
5.2 If a complaint does not meet the requirements set out in paragraph 4.2, the complainant shall be given the opportunity to remedy the omission within two weeks of receipt.
5.3 Anonymous complaints cannot be accepted.
5.4 If the complainant fails to remedy the omission within the aforementioned two-week period, the management may decide not to process the complaint. The complainant will be informed of this decision within two weeks following the expiry of the given period.
6. Complaint Handling
6.1 The in-house legal counsel shall investigate the complaint and is authorised, in that context, to access all assignment documentation deemed relevant. The legal counsel may decide to keep the identity of the complainant(s) confidential and is also authorised to seek legal advice if deemed necessary. The legal counsel shall advise the management on the handling of the complaint.
6.2 If deemed useful by the management, a meeting will be held with the complainant to determine, among other things, whether the complaint can be resolved through mediation and to establish the extent to which the complaint warrants further consideration.
6.3 If the meeting or mediation results in a resolution acceptable to the complainant, the complaint will not be processed further. The complainant and the individual whose conduct is the subject of the complaint will be informed in writing of the conclusion of the complaint handling process.
6.4 If the meeting or mediation does not lead to a satisfactory outcome for the complainant, the handling of the complaint will continue.
6.5 If a complaint is not resolved within ten weeks, the complainant and the individual whose conduct is the subject of the complaint shall be informed of an extension before the applicable deadline expires.
7. Role of the Management Board
The management board is responsible for:
- reaching a decision based on the advice of the in-house legal counsel;
- discussing the outcomes with the employee with signing authority, if deemed necessary;
- taking or arranging for appropriate measures to be taken;
- discussing the outcomes with the complainant(s), unless the management board decides to delegate this to the in-house legal counsel or the employee with signing authority;
- taking or arranging for measures to be taken to adjust instructions, training, or policies where necessary.
8. Documentation and reporting
8.1 The investigation shall be documented in such a way that the file supports the conclusions. The management board shall formulate its intended conclusion and the employee with signing authority shall be given the opportunity to express their view. Subsequently, the management board shall report to the employee with signing authority, with a copy to the in-house legal counsel.
8.2 Where deemed useful, the management board shall publish the aforementioned registered data annually in a clear and anonymised format. This publication shall be accompanied by an explanation indicating to what extent certain complaints point to structural deficiencies in the functioning of our organisation, and shall address any measures taken to resolve identified issues.
9. Implementation and Mandate
9.1 The management board may establish additional rules for the implementation of the complaints procedure, in the interest of a careful, effective and efficient complaints process.
9.2 The management may, by means of a mandate decision, delegate any powers necessary for effective and efficient complaint handling to other persons, insofar as such handling is not carried out by the in-house legal counsel.
9.3 The in-house legal counsel shall also be charged by the management board with supervising the implementation of the complaints procedure.