An investigation is initiated once a complaint is received either from an external party, or it may be initiated from within the IRBA. Externally originated complaints are lodged by a member of the public, or are matters referred by a court or other regulator. Internally originated complaints are raised by the IRBA itself, such as those arising out of the inspection process, or matters where investigations are initiated by the IRBA as a result of information which comes to its attention. Complaints lodged with the IRBA are required (by the Disciplinary Rules) to be on affidavit. Once a complaint is received and it is verified that the respondent is a Registered Auditor, the complaint is perused to ascertain if further information is needed from the complainant, or if specific information is needed from the respondent. After a preliminary investigation has taken place a decision is taken by the Director of Investigations whether or not to refer the matter to the Investigating Committee. Most cases will be referred to the Investigating Committee and be investigated. A recommendation is then made by the Investigating Committee to the Disciplinary Advisory Committee for a final decision.