Complaints Procedure

Published on July 6, 2022

 

Quality and professionalism are the core values consistently upheld by RSM Taiwan.
We regard the satisfaction of our clients and business partners as key indicators of our service quality, and are committed to providing fair, transparent, and high-quality professional services.

If you believe that our services or operations have not met your expectations, or that your rights and interests have been adversely affected, we sincerely welcome your feedback.
RSM Taiwan will handle every complaint or grievance with openness, accountability, and prudence in accordance with the following procedures.

 

Objective and Scope

This procedure is established to provide a formal channel for external clients, business partners, consultants, other third parties who have business relations with RSM Taiwan (where their rights and interests are materially affected), as well as internal employees, to report or file grievances concerning any misconduct, service disputes, quality issues, or situations where rights or interests may have been impaired by RSM Taiwan.

 

Acceptance Principles

To ensure fairness, impartiality, and transparency, RSM Taiwan will not accept the following cases; however, matters with significant impact may be handled at our discretion:

  • Complaints or grievances filed anonymously or under a false identity;

  • Matters beyond the scope of this procedure;

  • Submissions made without following normal administrative or communication channels;

  • Cases that are found to be inconsistent with facts or involve malicious accusations or fabrication.

 

Channels for Complaints and Grievances

To provide complainants with a safe, convenient, and confidential means to raise concerns, RSM Taiwan has established the following channels:

  • Email：[email protected]
    All complaints or grievance emails will be received and registered by designated staff for processing in accordance with this procedure.
    • For clarity and eligibility of review, please include at least the following information in your email:
    • Name and contact address of the complainant;
    • Date and signature (for email submissions, a full name and email verification may substitute for a signature);
    • A detailed description of the conduct or issue being complained of;
    • Names of the partners, employees, or related personnel involved;
    • Any suggested resolution or expected outcome (optional).
       
  • Postal Submission：Please mail to
    RSM Taiwan – Complaints and Grievance Officer
    12F, No. 415, Section 4, Xinyi Road, Xinyi District, Taipei City, Taiwan
    Written submissions must be duly signed and include at least:
    • Name and contact address of the complainant;
    • Date and signature;
    • Description of the conduct or issue being complained of;
    • Names of the partners or employees involved;
    • Suggested resolution or expected outcome (if applicable).


Acceptance Conditions

To ensure the authenticity and reasonableness of all complaints, RSM Taiwan does not accept oral or anonymous submissions.
All written and electronic complaints will be properly documented and preserved in accordance with our internal procedures, confidentiality policy, and the Personal Data Protection Act.

If the complaint materials are incomplete, the Complaints and Grievance Officer will notify the complainant to supplement the required information within seven (7) business days.
Cases that are not supplemented within the given time and without valid reasons may be rejected.

 

Handling Procedure

  1. Receipt and Acknowledgment:
    Upon receiving a written or electronic complaint, the Complaints and Grievance Officer will issue an acknowledgment notice within three (3) business days.。

  2. Acceptance Review:
    After preliminary review, the Compliance Director or responsible senior manager shall determine whether to accept the case:

    1. If the case is not accepted, the complainant will be informed in writing, stating the reasons.
    2. If the case is accepted, it shall be reviewed and concluded within fifteen (15) business days from the date of acceptance.
    3. If further communication with the complainant is required, the waiting period for response will not be counted in the processing time. Complex cases may be extended once.

  3. Investigation and Resolution:
    For accepted cases, the firm will convene the Grievance Review Committee.
    Committee meetings are held in private, but the complainant or involved parties may be invited to provide explanations when necessary.

  4. Decision and Closure:
    The Committee will prepare a written review report detailing the facts, reasons, and conclusions.
    The original report will be retained by RSM Taiwan, and a copy will be provided to the complainant and related parties.
    If a case is not accepted, written notification with reasons will also be provided.

 

Appeal / Review

If the complainant or respondent disagrees with the Committee’s decision, an appeal may be submitted within three (3) business days after receiving the result notification.
Failure to submit an appeal within this period shall be deemed as acceptance of the decision.
 

Protection of Complainants’ Rights

  1. Confidentiality:
    Except for the Compliance Director and Committee members, all complainant information and case details are strictly confidential and shared only as necessary for case handling.

  2. Protection Against Retaliation:
    No person shall be demoted, transferred, dismissed, have pay reduced, or otherwise be subject to adverse treatment for filing or assisting in a complaint.
    Any violation will result in disciplinary action under internal regulations, and may be referred to relevant authorities for further action if necessary.

  3. Malicious Complaints:
    If a complaint is found to be malicious, fabricated, or intended to harass, RSM Taiwan reserves the right to take appropriate action and pursue legal responsibility.
    Nevertheless, even in such cases, the complainant’s basic privacy rights will remain protected.

 

Effective Date

This procedure became effective on July 1, 2009, and RSM Taiwan reserves the right to revise it in accordance with applicable laws, professional standards, or operational requirements.