n Professional Accountant - The importance of the letter of engagement : compliance

Volume 2014, Issue 1
  • ISSN : 1680-7537


On a daily basis complaints are received against SAIPA members. The complaints are investigated by the legal department, attempts are made to mediate the complaints lodged, and complaints are then referred to the Investigations Committee. Finally, members are charged at the disciplinary Committee either for unprofessional behaviour or misconduct. Approximately 88 per cent of all complaints received have their origin in the fact that there is no agreement letter or contract between the accountant and his/her client.

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