The complaints against certified auditors are referred to the Licensing & Disciplinary Committee (LDC) for investigation. According to the Regulation for Statutory Audit and Assurance Services in the Maldives (2012), the following are required when lodging complaints against certified auditors.
- 1. Clearly state the nature of the professional misconduct
- 2. Include all the supporting evidences
- 3. Address all communications to the Chairman - Licensing & Disciplinary Committee
The identity of the reporter will be protected. However, in some cases it may be necessary to disclose the details of the complainant to concerned authorities for further investigation.