The Institute of Chartered Accountants in Ireland (ICAI) has called for the introduction of an independent appeals system at the Companies Registration Office (CRO).
According to the institute the informal system operated by the CRO is contrary to Government policy.
"The principles of quality customer service developed by Government under the strategic management initiative state clearly that providers of public services should maintain a formalised, well publicised, accessible, transparent and simple use system of appeal for customers," the ICAI President, Mr Terence O'Rourke, said.
The IACI have called on the Department of Enterprise, Trade and Employment to address the situation.
"Given that the CRO took in €28 million in late filing penalties last year, money which it appropriately states it doesn't want to receive, we believe there is both a need and a funding source available to fund an independent appeals service."
The IACI says the call for such a service is "no reflection on the personnel of the CRO who have dealt with problems in a professional manner. Rather it is a call for best practice in line with stated Government policy."