Members of the public and fellow practitioners can submit a formal complaint. All complaints are handled in strict confidence.
Statutory & ethical posture
The Institute of Chartered Tax Accountants of Zimbabwe (ICTAZ) exists to uphold technical excellence, ethical conduct, and public trust in tax practice. Disciplinary work is not punitive for its own sake: it is a safeguard for clients, revenue authorities, employers, and the wider public, and a signal to members that professional standards have meaning.
Matters are handled with procedural fairness, appropriate confidentiality, and respect for the institute’s constitution, bye-laws, and code of conduct. ICTAZ may co-operate with other regulators or bodies where the law or agreed protocols require disclosure beyond the member concerned.
Secretariat
Formal complaints, evidence submissions, and procedural correspondence should be directed in writing to:
Please provide dated particulars, any supporting documents, and a reliable return address. Do not include sensitive third-party personal data unless it is strictly necessary to the complaint.
Regulatory framework
Disciplinary jurisdiction is exercised only in accordance with ICTAZ’s constitution, bye-laws, code of conduct, and any rules of procedure approved by the governing bodies. The categories below are indicative of the types of concerns that may be considered; they do not replace the institute’s formal instruments.
Procedure at a glance
The exact steps, timelines, and composition of panels are set out in internal rules approved by ICTAZ. The following overview is provided to assist members and the public in understanding how matters typically progress.
Intake & triage
Receipt is acknowledged; initial assessment determines jurisdiction, urgency, and whether interim measures may be required.
Investigation
Evidence is gathered fairly; the member is informed of allegations in sufficient detail to prepare a defence or explanation.
Hearing / determination
A competent body hears the matter or determines it on papers, as rules permit, and issues written reasons.
Outcome & notification
Final determinations are communicated to the member in writing. Further steps — including any notifications required by law or by agreement with other bodies — follow the approved procedure.
Professional posture
Good regulatory outcomes start with everyday practice. ICTAZ encourages members to maintain contemporaneous files, clear engagement letters, documented advice where material tax positions are taken, and timely responses when the institute requests information in connection with a complaint or quality review.
Where appropriate, matters may be resolved through education, undertakings, or supervised practice before a formal hearing. Whether that route is available depends on the seriousness of the concern and the governing rules.
Reports made in good faith are taken seriously. ICTAZ does not tolerate retaliation against individuals who raise legitimate concerns through proper channels, subject always to verification and due process for all parties.
Public register
The table below lists published matters. Select View for the full record. Scroll horizontally if needed on smaller screens.
Scroll horizontally to view all columns. · Hover truncated text for the full details.
| Member name | Membership no. | Circumstances | Penalty | Status | Decision | View |
|---|---|---|---|---|---|---|
| Maris Garza | 396 | Used AI during the exam session | Pending before the disciplinary committee | Under investigation | 16 May 2026 | View |
Governance & privacy
Complaints and investigations routinely involve sensitive commercial and personal information. ICTAZ handles such material in line with applicable data-protection requirements and internal access controls. Information is shared only with those who have a legitimate need to know for the purpose of progressing or deciding the matter.
Members are expected to co-operate promptly with lawful requests for documents and explanations. Unreasonable delay or obstruction may itself become a conduct issue, separate from the underlying allegation.
ICTAZ’s obligations may extend beyond correspondence with the member alone — for example where statute, court order, or memoranda of understanding with other regulators require further notification. Any summary communication is ancillary to the signed determination or committee record.
This webpage is for general information. It is not legal advice and may be updated without notice to reflect changes in law, council policy, or the institute’s governing instruments. In the event of any inconsistency, the constitution, bye-laws, and signed determinations of ICTAZ prevail.
Verified enquiries and formal correspondence should be sent to the secretariat at the address above, marked for the attention of the Company Secretary or nominated compliance officer.