Complaints and dispute resolution process

With effect from 1 July 2009, Grant Thornton has implemented a new complaints and dispute resolution process. It 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 all member firms in Grant Thornton irrespective of size.

A complaint will be investigated where it is a substantial matter, for example:

• failure to adhere to global strategy, such as provision of non core services that have not been authorised under the strategy 
• material breaches of Grant Thornton agreements, rules or policies 
• breaches of technical requirements and policies, such as significant adverse findings from the GTAR 
• 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 it may deem 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 has been shown to have a positive impact all round, partly in 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 the global organisation as a result.