How to file a complaint

CPA Bermuda has the responsibility to protect the public interesting by ensuring all members adhere to high professional and ethical standards.

CPA Bermuda maintains a comprehensive and well-resourced complaints investigation and discipline process. It deals on a timely basis with complaints and other matters concerning the professional conduct of members, students/candidates and firms.

We correspond with the complainant and the member to gather relevant facts, which are presented to the Professional Conduct Committee (PCC). If the complaint contains information suggesting that the CPA Code of Professional Conduct, bylaws, regulations, or the Chartered Professional Accountants of Bermuda Act has been breached, the matter is investigated and the Committee may refer the matter to the Discipline Committee for a full hearing. Other outcomes include admonishment of the member, student or firm, or closure with no further action.

How to File a Complaint? 

All complaints must be submitted in writing, (by mail or email) and include the following information: 

  • The member, registered firm or candidate/student who is the subject of the complaint; 
  • Details of your concern; 
  • Copies of any relevant documents supporting your concern; 
  • Your name, address, telephone number and email address; and 
  • Your signature attached to the complaint (an electronic signature is acceptable). 

Please note that information submitted to CPA Bermuda may be forwarded to the member, registered firm or candidate/student for their response. Please mark all communication "Private & Confidential". For additional information about CPA Bermuda's process for resolving concerns and handling complaints, or to file a formal complaint. please contact: 

Jozelle Opoku, CPA, CA
President and CEO
Chartered Professional Accountants of Bermuda
P.O. Box HM 1625, Hamilton HM GX, Bermuda 


When a complaint is received, additional supporting documents may be requested from the complainant and the member. Information provided by either party may be shared with the other to ensure that full responses are obtained.

All matters are reviewed by the PCC, which is comprised of experienced volunteer members of the profession appointed by the Board. Where the complaint is complex, the Committee may appoint an investigator to obtain more detailed information and documents, including statements from individuals. The investigator will prepare a report for the Committee. Usually, the member will appear before the Committee to answer direct questions based on the investigation findings. Members under review and investigation have the right to legal counsel at all stages of the complaints process.

The Committee may direct that:

  • a breach of the rules has taken place and allegations of professional misconduct should be prepared for prosecution before the Discipline Committee. The Committee may also propose a settlement with the member;
  • a breach of the rules may have taken place, but the public interest would be best served by providing guidance and admonishment to the member; and 
  • a member did not breach the rules and the file should be closed