Singapore: Complaints about an adviser

A complaint works best when it goes to the right place in the right order, in writing, with the engagement letter and the correspondence attached. Take advice before you start if the claim itself is in doubt, because a complaint about the adviser and a correction of the return are separate matters with separate deadlines; the when things go wrong pages cover the second.

Put the complaint to the firm in writing first: what was agreed, what happened and what you want done. A professional body will want to see that record, and it is what every later step rests on. The fee disputes page covers what to do about a disputed invoice while the complaint runs.

Check membership and accreditation first using the credentials page.

• The Institute of Singapore Chartered Accountants takes complaints about its members in writing on its complaint form, supported by a statutory declaration, with a $2,000 deposit that is forfeited if the complaint is found frivolous or vexatious. It will not handle anonymous complaints, and it will not handle complaints relating to fee disputes between a member and a client.1Source 1Institute of Singapore Chartered Accountants, Lodging a complaint (7 July 2025).
• SCTP accredited tax professionals must adhere to SCTP's Code of Professional Conduct and Ethics.2Source 2Singapore Chartered Tax Professionals, FAQs. The SCTP pages read for this page describe no public complaints form; ask SCTP directly how a concern about an accredited professional is raised.

If the person belongs to no body and holds no accreditation, this step does not exist, which is one reason to check before you sign.

IRAS describes SCTP as the accreditation body for tax professionals, and the IRAS page read describes no registration or licensing of tax agents by IRAS itself.3Source 3IRAS, IRAS-Tax Agent relationship (28 January 2026). IRAS enforces the return: the penalty provision for incorrect returns applies to any person who gives incorrect information affecting another person's liability to tax,4Source 4Income Tax Act 1947 section 95(1)(b) and (2). and that is a matter IRAS raises itself. It is not a complaints route for clients, and it does not correct your own return. If your own claim is in doubt, the your responsibility page sets out the objection and voluntary disclosure routes, and the correcting a claim page says what to settle first.

A complaint to a professional body can lead to discipline of the member. It does not change the company's own tax position, which is decided by the return and any IRAS review, and it does not recover a fee: ISCA says in terms that it does not handle fee disputes.1Source 1Institute of Singapore Chartered Accountants, Lodging a complaint (7 July 2025). A fee dispute is a contract matter between you and the firm, and the engagement letter is where it is decided; take legal advice before withholding any payment.

• Complaints about an adviser in general terms, and fee disputes
• Checking an adviser's credentials and if your claim is reviewed in Singapore
• Switching advisers

Sources

1. Institute of Singapore Chartered Accountants, Lodging a complaint (7 July 2025).   Back
2. Singapore Chartered Tax Professionals, FAQs.  Back
3. IRAS, IRAS-Tax Agent relationship (28 January 2026).  Back
4. Income Tax Act 1947 section 95(1)(b) and (2).  Back