1. Remain calm and composed: It is important to stay calm and composed when dealing with someone who is upset and accusing you of incompetence. Take a deep breath and try to maintain a professional demeanor throughout the conversation.
2. Listen actively: Show the person that you are taking their concerns seriously by actively listening to what they have to say. Let them express their frustrations and concerns without interrupting, and ask clarifying questions to ensure you understand their perspective.
3. Apologize and take responsibility: Even if you believe the accusations are unfounded, it is important to acknowledge the person's feelings and apologize for any misunderstandings or mistakes that may have occurred. Take responsibility for any errors on your part and offer to work towards a resolution that satisfies both parties.