IF you're considering making a complaint, be sure to do your homework first. Careful preparation of a formal letter outlining the nature of the problem, with supporting documentation, will speed up the processing time.

When making a complaint, be sure to do so in writing and provide as many details of the incident as possible. Include your contact details and those of the person or company with which you have a complaint. Quote all relevant details, account numbers, reference numbers and dates. Photocopy and send on any supporting material you have to back up your claim.

Researching complaints often takes time, so allow the ombudsman or industry organisation the time to make a thorough review.

New structures in place within the private and public sectors mean it is easier to make your voice heard.

Consumer Issues: The Director of Consumer Affairs, Mr William Fagan, is responsible for enforcing consumer protection acts and is empowered to watch how bank charges are applied.

Office for Consumer Affairs, 4-5 Harcourt Road, Dublin 2. Telephone: (01) 402 5555.

Accountants: Accountancy firms and accountants are represented by one of three membership bodies in the Republic. Complaints and queries should be directed to the appropriate body for the individual or firm in question. This is usually determined by the letters found on their business cards or letterhead. For example, the initials ICAI means they are a member of the Institute of Chartered Accountants in Ireland, the largest accountancy body in the State.

Association of Chartered Accountants, Ireland, 9 Leeson Park, Dublin 6. Telephone: (01) 491 0466.

Institute of Certified Public Accountants, 9 Ely Place, Dublin 2. Telephone: (01) 676 7353.

The Institute of Chartered Accountants in Ireland, 87-89 Pembroke Road, Ballsbridge, Dublin 4. Telephone: (01) 668 0400.

Tax Advisers: The Institute of Taxation in Ireland, 19 Sandymount Avenue, Dublin 4. Telephone: (01) 668 8222.

Solicitors: Law Society of Ireland, Blackhall Place, Dublin 7. Telephone: (01) 671 0711.

Financial Institutions: Central Bank of Ireland, Dame Street, Dublin 2. Telephone: (01) 671 6666.

Insurance Ombudsman of Ireland, 32 Upper Merrion Street, Dublin 2. Telephone: (01) 662 0899.

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

Irish Brokers Association, 87 Merrion Square, Dublin 2, Telephone: (01) 661 3067.

Irish Banks Information Service, Nassau House,Nassau Street, Dublin 2. Telephone: (01) 671 5299.

Pensions: The Pensions Board, Holbrook House, 2nd floor, Holles Street, Dublin 2. Telephone: (01) 676 2622.