Three former Mazars partners have filed a claim against the firm for holding back part of their remuneration.
Robin Stevens, Stephen Bullock and Fiona Hotston Moore filed the claim against the firm on 8 October for an estimated £139,000.
The trio allege Mazars withheld funds that were intended to cover their tax bills.
The three partners left the firm earlier this year and now work at Crowe Clark Whitehill (CCW).
The trio are overdue paying their tax liabilities and may incur penalties from HM Revenue & Customs.
A joint statement from Stevens, Hotston Moore and Bullock, said: “We do not believe that it is in the best interests of the profession if firms are able to appropriate the tax retentions of partners when they leave those firms.
“The ICAEW appears reluctant to intervene to protect the interests of members in circumstances such as these despite the inevitable hardship which enforcement action by HMRC causes members and their families.
“We have therefore reluctantly taken this action because there is an important principle at stake and having exhausted other avenues.”
A statement from a Mazars spokeswoman said: “As a matter of policy, Mazars makes any payments due to former and existing partners promptly and properly.
“However, this matter relates to ongoing legal proceedings with these individuals and as such we are not prepared to comment any further at present.”
Mazars have two more weeks to acknowledge the claim at court.
A statement from an ICAEW spokeswoman said: “This is a matter for Mazars and its former partners so it would not be appropriate for us to comment.
“However, if our members are experiencing financial difficulty, we have our Chartered Accountant’s Benevolent Association which can help members in difficult circumstances.”
Accountancy Age revealed earlier this year that Fiona Hotston Moore filed a claim against Mazars at an East London employment tribunal for sex discrimination.
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