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Complaints are an important source of intelligence for the Accounting and Financial Reporting Council (AFRC) to combat potential misconduct and accounting noncompliance. To protect the public interest effectively on a timely basis, the AFRC published the Complaint Guidelines (the Guidelines) that aim to increase the quality
of complaints by enabling the public to better understand the relevant procedures and the necessary information that may constitute pursuable complaints. The Guidelines also aim to increase public trust in our complaint system by further explaining how the AFRC ensures the privacy of information submitted to us.

The AFRC has also launched an online complaint form. This includes interactive features and drop-down lists to enable efficient input of the details of relevant parties, a succinct and structured summary of the facts and circumstances, and how they give rise to concerns about potential misconduct or non-compliance. The form also enables the upload of any supporting documents.

We value complaints submitted by members of the public but they do not always include crucial information we need to pursue them. Through the Guidelines and our online interactive complaint form, we aim to make it easier to submit complaints to us and to ensure that we obtain the information we need to pursue complaints efficiently and effectively.