Ever wanted to make a complaint but didn't know where to make it? Ever wondered who you should contact for advice and information about the myriad financial transactions carried out every day? The following is a contacts guide intended to answer some of those questions.

Accountants

Institute of Chartered Accountants in Ireland, 87-89 Pembroke Road, Ballsbridge, Dublin 4. Tel (01) 668 0400. It is the biggest accountancy body, with 10,500 members.

Association of Chartered Certified Accountants, Ireland, 9 Leeson Park, Dublin 6. Tel (01) 491 0466. It has 3,200 members in the Republic and Northern Ireland.

Institute of Certified Public Accountants, 9 Ely Place, Dublin 2. Tel (01) 676 7353. If you have a complaint or a query about an accountancy firm, write to one of the representative bodies. It can be difficult to know which institute is the right one but each accountant should quote whether he or she is a member of the ICAI or CPA, for example, on his or her letterhead. If you are unsure, whichever institute you write to should point you in the right direction.

Generally, they advise that you enclose a brief outline of your complaint in writing. This will usually be acknowledged on receipt and an investigation will generally begin immediately.

Tax advisers

The Institute of Taxation in Ireland, 19 Sandymount Avenue, Dublin 4. Tel (01) 668 8222.

It represents and sets standards for its members and is the main professional body of the tax consultancy profession in Ireland.

Solicitors

Law Society of Ireland, Blackhall Place, Dublin 7. Tel (01) 671 0711. This body represents solicitors practising in Ireland.

It has a statutory role to investigate allegations of malpractice by members.

Financial institutions

Central Bank of Ireland, Dame Street, Dublin 2. It regulates all financial institutions and investment intermediaries.

Director of Consumer affairs, Mr William Fagan, has a brief to enforce consumer protection acts, and is empowered to watch how bank charges are applied. He can be contacted at the Office for Consumer Affairs, 4-5 Harcourt Road, Dublin 2. Tel (01) 402 5555.

Insurance Ombudsman of Ireland, 30 Merrion Street, Dublin 2. Tel (01) 662 0899.

The Ombudsman, Ms Paulyn Marrinan Quinn, provides independent adjudication and settlement of disputes arising between personal policy holders and their insurance companies. The Ombudsman has absolute discretion in determining whether a complaint falls within her terms of reference and may facilitate settlement, satisfaction or withdrawal of a complaint. The Ombudsman's decision is final and binding on the insurance company. Again, complaints should be made in writing to the Ombudsman's office.

Ombudsman for Credit Institutions, 8 Adelaide Court, Adelaide Road, Dublin 2. Tel (01) 478 3755.

The Ombudsman, Mr Gerry Murphy, is an independent arbitrator of unresolved disputes between banks and building societies and their customers.

He is appointed by an independent council and publishes an annual report. The Ombudsman can investigate and adjudicate on most kinds of disputes arising from services provided by the institutions concerned. He can make an award of up to £30,000 in a particular case or direct a bank or building society to take, or to desist from taking, certain steps. The credit institution is bound by his decisions and complaints are handled free of charge.

Irish Brokers Association, 87 Merrion Square, Dublin 2. Tel (01) 661 3067. Chief executive, Mr Paul Carty.

Irish Banks Information Service, Nassau House, Nassau Street, Dublin 2. Tel (01) 671 5299. It provides factual information about banks and banking in the Republic of Ireland for all interested parties. It provides information on bank charges and other industry figures.

Pensions

The Pensions Board, Holbrook House, Holles Street, Dublin 2. Tel (01) 676 2622. Chief executive, Ms Anne Maher.

The Pensions Board monitors and supervises the pension rights of occupational pension schemes. It can act on behalf of a member of a pension scheme. It can investigate the operation of pension schemes and has the power to prosecute any breaches of the Pensions Act.

Making a complaint

Your complaint stands a greater chance of being investigated quickly if you prepare your case well.

Make any complaints in writing, stating clearly the nature of the complaint.

Give contact details, including your daytime phone number.

Where possible provide the name of the institution or firm against which you are making a complaint and the name of the person with whom you have been dealing.

Quote all relevant details and reference numbers.

Photocopy letters and any supporting material you may have and allow a reasonable period to receive a reply.