Former Government secretary-general Mr Frank Murray was yesterday appointed as the independent reviewer of complaints for the Institute of Chartered Accountants in Ireland (ICAI).

The ICAI already has an established complaints committee, made up largely of lay people, but its new two-tiered structure will allow disputed cases to be appealed to an independent adjudicator.

The ICAI's move comes in the wake of a series of accountancy scandals that have rocked US markets for more than a year.

ICAI spokesman, Mr Rónán O'Brien, denied the new position was created because of the fallout to the industry's reputation from the Enron and Andersen accounting scandals. He said: "This new position is in line with public expectations of complaints procedures for professional industries."

Last year the ICAI received 114 complaints from the public over its members' accountancy practices. A total of 33 cases reached committee stage but it is unclear how many of these disputes are likely to be referred on to Mr Murray.

Mr O'Brien said an independent adjudicator matched Government objectives to replace self-regulation in the industry with an independent supervisory body. The Auditing and Accounting Bill, currently passing through the Oireachtas, will legislate for a statutory body to oversee the industry.

Mr O'Brien denied that there was pressure on the ICAI to create the position and stressed that 114 cases to a body that represents 13,000 accountants was "relatively low".

Mr Murray's role will be limited to reviewing disputed cases referred to him from the complaints committee. The committee currently has the power to reprimand, severely fine or award costs against a member.

Mr Murray served as secretary-general to the Government between 1993 and January 2000.