The New Zealand chartered accountants' organisation is rejecting accusations it hasn't properly consulted over its proposal to merge with its Australian counterpart.
The New Zealand Institute of Chartered Accountants and the Institute of Chartered Accountants Australia plan to merge, and the 33,000 members of the New Zealand organisation have been sent a memorandum and independent report on the proposal.
The two bodies say the proposal will give them the financial capacity and scale to deliver more relevant services for members and have this week put out a memorandum and independent report on the matter.
A group of about 150 members of the New Zealand body say they have not had any real opportunity to discuss the proposal and that the merger will mean small practitioners will lose their voice.
But New Zealand Institute of Chartered Accountants chief executive Craig Norgate said he had gone out of his way to consult with members.
"They've had more consultation than you've ever seen before in this sort of a process, let alone in the accounting profession," Mr Norgate said.
"It's been ongoing for over a year now. We spent two months on the road talking to members.
"Ordinarily you'd just get an explanatory memorandum and be asked to vote but we've gone through a formal consultation process which is probably right up there with what local bodies go through in terms of their long-term plans."
Voting on the proposal starts next month.