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This page gives information about hearings of ICAEW's Tribunals and Appeal Committees, details of future hearings, reports of the findings and other orders made.

Public hearings

Hearings of panels of the Tribunals Committee and Appeal Committee are normally open to the public, but they can sometimes be held in private. The details of public hearings will be published here seven days before the hearing. These details include:

  • the name of the member, firm, affiliate, or relevant person, who is subject to the formal allegation(s);
  • the formal allegation(s); and
  • the date, time, and place of the hearing.

Members of the press or public who attend a hearing are entitled to hear what is said (unless it is being held in private) but they are not entitled to see written material. All written material and information provided by ICAEW or the subject of the formal allegation(s) in connection with disciplinary proceedings is confidential, including any application to proceed in private.

The recordings of disciplinary hearings are made for the purpose of creating accurate transcripts and maintaining records in accordance with our retention policy. These recordings may also be used for internal training and quality assurance purposes.

Please note the following:

  1. Access and Disclosure: Recordings are treated as confidential and are accessed only by authorised personnel. In response to subject access requests, only transcripts of the recordings will be provided, unless otherwise required by law.
  2. Notification: Participants in the hearings are informed that the proceedings are being recorded. By participating in the hearing, you are aware that the hearing is being recorded and the potential use of these recordings for internal training purposes.
  3. Usage Limitations: The recordings will not be shared with external parties except as required by legal obligations. Internal use of recordings is strictly for improving the quality and effectiveness of our procedures and training programs.

Details of future hearings and private hearing process

  • Details of future disciplinary and appeals hearings
    Name of Respondent: Mr Roger John Anderton,073248/MATT
    Allegation The allegation is that Mr Roger John Anderton is liable to disciplinary action under Disciplinary Bye-law 4.1c
    Date of hearing: 24 June 2025
    Time: 10:00
    Place: Remote hearing – please contact ife.thomas@icaew.com for details

     

    Name of Respondent: Mr Simon Richard Kallu, 66540/MATT
    Allegation The allegation is that Mr Simon Richard Kallu is liable to disciplinary action under Disciplinary Bye-laws 4.1a and 4.1c
    Date of hearing: 10 & 11 June 2025
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Respondent: Mr Christopher Neil Bailey, 053495/MATT
    Allegation The allegation is that Mr Christopher Neil Bailey is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1b
    Date of hearing: 9, 10 and 11 June 2025
    Time: 10:00
    Place: Remote hearing – for more details, please contact vanessa.broxham@icaew.com

     

    Name of Member: Mr Edward Franklin ACA – 066558/MATT
    Allegation The Allegation is that Mr Edward Franklin ACA is liable to disciplinary action under Disciplinary Bye-law 4.1a.
    Date of hearing: 5 and 6 June 2025
    Time: 10:00
    Place: IDRC, 1 Paternoster Lane, St Paul’s, London, EC4M 7BQ

     

    Name of Respondent: Miss Yashodhara Guharay ACA,  068866/MATT
    Allegation The allegation is that Miss Yashodhara Guharay ACA is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing: 4 June 2025
    Time: 10:00
    Place: Remote hearing – please contact ife.thomas@icaew.com for details

     

    Name of Member: Mr Michael Edward Ball FCA – 074925/MATT
    Complaint The Allegation is that Mr Michael Edward Ball FCA is liable to disciplinary action under Disciplinary Bye-law 4.1b
    Date of hearing: 3 June 2025
    Time: 10:00
    Place: Remote hearing – Please contact diane.waller@icaew.com for details

     

    Name of Member Firm: M.E. Ball & Associates Limited – 061410/MATT
    Complaint The Allegation is that M.E. Ball & Associates Limited is liable to disciplinary action under Disciplinary Bye-law 5.1c
    Date of hearing: 3 June 2025
    Time: 10:00
    Place: Remote hearing – Please contact diane.waller@icaew.com for details

     

    Name of Respondent: Mr Paul Douglas Land, 059058/MATT
    Complaint The allegations are that Mr Paul Douglas Land is liable to disciplinary action under Disciplinary Bye-law 4.1b
    Date of hearing: 20 and 21 May 2025
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.comfor more details

     

    Name of Respondent: Mr Ravi Kanani, 069297/MATT
    Complaint The allegation is that Mr Ravi Kanani is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing: 6 May 2025
    Time: 10:00
    Place: Remote hearing – please contact ife.thomas@icaew.com for details

     

    Name of Respondent: Mr Bruce Harvey John French FCA, 060580/MATT
    Complaint The allegation is that Mr Bruce Harvey John French FCA is liable to disciplinary action under Disciplinary Bye-laws 4.1a and 4.1b
    Date of hearing: 01 May 2025
    Time: 10:00
    Place: Remote hearing – please contact ife.thomas@icaew.com for details

     

    Name of Respondent: Dr Mahendra Maganlal Pattni FCA, 057863/MATT
    Complaint The allegations are that Mr Mahendra Maganal Pattni is liable to disciplinary action under Disciplinary Bye-law 4.1b
    Date of hearing: 17 April 2025
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Respondent: Mr Graham Michael Wildin FCA, 038856/MATT
    Allegation: The allegation is that Mr Graham Michael Wildin is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing: 26 and 27 March 2025
    Time: 10:00
    Place: IDRC, 1 Paternoster Lane, St Paul’s, London, EC4M 7BQ

     

    Name of Respondent: Ms Janet Elizabeth Parker FCA, 062184/MATT
    Allegation: The Allegation is that Ms Janet Elizabeth Parker FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing: 17 March 2025
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for details
  • Applying beforehand for a hearing to be held in private

    If you think your hearing should be held in private, you must make an application in writing to the Head of Committees and Tribunals. The regulations governing such an application can be found in the Investigation and Disciplinary Regulations.

    An application needs to be made within 21 days of service of the documents sent by the Head of Committees and Tribunals further to Regulation 39.2 of the Investigation and Disciplinary Regulations. These are the documents sent once allegations have been referred from the Conduct Committee to the Tribunals Committee.

    An application can be made by ICAEW's Conduct Department or by the subject of the formal allegation(s) under regulation 39.1(b) and 39.2(c), as appropriate. If the subject of the formal allegation(s) makes an application under regulation 39.2(c), Conduct Counsel may file a written response to the Head of Committees and Tribunals 7 days before the case management hearing.

    The application will be determined by the case management chair at the case management hearing subject to the requirements of the Investigation and Disciplinary Regulations 39.1, 39.2 and 43.1.

    Pursuant to regulation 43.2, the case management chair may decide that the press and public shall be excluded from the whole or any part of the final hearing where it appears appropriate to do so in the interests of justice or for any other exceptional reason provided that:

    a. the circumstances of the case outweigh the public interest in holding a public hearing; and

    b. the case management chair making the decision is satisfied that the parties have had an opportunity to make representations.

    The case management chair shall give the parties a summary of reasons for allowing or dismissing any application made under regulation 39.1(b) or 39.2(c). An application can also be made to a panel of the Tribunals Committee at any final hearing, if the applying party can demonstrate that they could not have made the application at the case management hearing, as outlined above.

  • Applying on the day for a hearing to be held in private

    At the final hearing, you may still ask the Tribunals Committee panel whether it is prepared to proceed in private. This would usually be on the first day of a hearing, but the panel can exercise the power to sit in private at any stage, even if none of the parties have asked it to do so; for example, if it is necessary to protect the identity of a third party. However, we can never guarantee anonymity.

    When a panel agrees to hold all or part of the hearing in private, it gives its reasons on the day, and in public, unless such reasons as are given, do not, in the opinion of the panel, unreasonably undermine the purpose of proceeding in private. The panel also gives these reasons in writing if the formal allegations are found proved.

    The panel has the power to proceed in private by excluding the press or public from the whole or any part of a hearing, whether or not the parties ask it to do so. It can do this at any stage of a hearing. When it decides whether to exclude anyone, the panel considers:

    • the interests of justice
    • any other special reason or
    • the circumstances of the case

    The panel will assess whether these factors outweigh the public interest in holding a public hearing. The panel must also be satisfied that both parties have been given an opportunity to make representations.

Disciplinary orders and Regulatory decisions

  • Summary of decisions

    This section lists a summary of all recent disciplinary decisions (apart from cases found not proved). All of these decisions can go to an Appeal Committee upon successful application. We do not publish details of cases where the formal allegations are found not proved, or where a decision has been made that the matter should not be published. A full report of decisions is available in the ‘Full reports of disciplinary orders and regulatory decisions’ section below.


    Tribunals Committee tribunal summary of decision

    Ms Janet Elizabeth Parker MA BFP FCA, of Westbury, United Kingdom

    A tribunal of the Tribunal Committee made the decision recorded below having heard a formal complaint on 17 March 2025.

    Type of Member Member

    Terms of allegations

    1. Between 13 October 2021 and 1 February 2022, Ms Janet Elizabeth Parker FCA made any or all of the comments listed in Schedules A–H below:

    Schedule A

    In an email dated 13 October 2021 to Mrs ‘A’, the Chief Operating Officer of ‘B’, Ms Janet Parker stated:
    a. ‘There is just one thing I always wanted to say to you. Now I can. FUCK OFF YOU BITCH’

    Schedule B

    In a Facebook posting on 13 October 2021, Ms Janet Parker posted:
    a. ‘B’ – you asked for it, and I am coming for you.’
    b. A meme relating to *The Handmaid’s Tale* TV series stating ‘Nolite te bastardes carborundorum, bitches.’ (Translation: “Don’t let the bastards grind you down, bitches.”)

    Schedule C

    In a Facebook post on her own page on 2 November 2021, Ms Janet Parker stated:
    a. ‘I have been unceremoniously sacked for daring to stand up to my bitch of a boss’
    b. ‘I will also make sure everyone knows exactly what ‘A’ did.’
    c. ‘There does not seem much point in remaining ‘friends’ on FB, does there?’

    Schedule D

    In an email dated 14 January 2022, it was shown that Ms Janet Parker had set her ‘B’ out of office to reply to emails stating:
    a. ‘Thankfully, I no longer work for the bitch ‘A’.’

    Schedule E

    In a LinkedIn post dated 17 January 2022 regarding the job advert for her old job at ‘B’, Ms Janet Parker stated:
    a. ‘There is no way I would apply for this job now’
    b. ‘An organisation whose values I do not share and that does not care about me.’
    c. ‘I cannot recommend the ‘B’ to prospective applicants for many reasons’
    Ms Parker also tagged the recruitment agent into her LinkedIn post.

    Schedule F

    In a text message to Mrs ‘A’ dated 27 January 2022, Ms Janet Parker stated:
    a. ‘All those lies you told ‘C’. You did tell me to put ‘D’ [PRIVATE].’
    b. ‘Your ‘god’ might forgive you but I never will. Bitch’

    Schedule G

    In a LinkedIn direct message dated 31 January 2022 to Mrs ‘E’, Ms Janet Parker stated:
    a. ‘You had better hope we never do meet in person.’

    Schedule H

    In an email dated 1 February 2022 to the ‘B’ Finance Team, Ms Janet Parker stated:
    a. ‘I always tried to support you and shielded you from ‘A’ when she was on the warpath.’
    b. ‘You will never hear from me again; I am done with everyone who betrayed me.’

    Any or all of the comments in Schedules A–H are contrary to R115 (Professional Behaviour) of ICAEW’s Code of Ethics (effective from 1 January 2020).

    Ms Janet Elizabeth Parker FCA is therefore liable to disciplinary action pursuant to Disciplinary Bye-law 4.1a (effective from 14 October 2019 to 31 May 2023).

    2. Between 13 October 2021 and 12 January 2022, Ms Janet Elizabeth Parker FCA accessed and downloaded files from the Finance SharePoint directory of ‘B’ after her dismissal and without authorisation, contrary to subsection 115 (Professional Behaviour) of ICAEW’s Code of Ethics (effective from 1 January 2020).

    Ms Janet Elizabeth Parker FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a in respect of allegations 1 and 2.

    Finding:

    Allegations 1 and 2 proved on own admission

    Order:

    Caution

    Pay costs of £2,000

    This decision may be subject to appeal


    Tribunals Committee tribunal summary of decision

    Mr Kamran Khalil FCA of Surrey, United Kingdom

    A tribunal of the Tribunal Committee made the decision recorded below having heard a formal complaint on 10–11 March 2025.

    Type of Member Member

    Case No. 068624 and 070895

    Terms of allegations

    Case No. 068624

    1. Mr Kamran Khalil FCA, as the outgoing accountant, failed to provide a substantive response to the following professional enquiry correspondence:

    a). Between 8 November 2021 and 31 May 2023, email dated 8 November 2021 regarding ‘A’ Ltd, sent by Mr ‘B’ of ‘C’ Ltd; and/or
    b). Between 8 November 2021 and 31 May 2023, email dated 8 November 2021 regarding ‘D’ Ltd, sent by Mr ‘B’ of ‘C’ Ltd; and/or
    c). Between 22 November 2022 and 31 May 2023, email dated 22 November 2022 regarding ‘E’ Ltd, sent by Mr ‘B’ of ‘C’ Ltd.

    This was contrary to paragraphs R320.7, R320.7C and/or R320.7D of ICAEW’s Code of Ethics (effective from 1 January 2020).

    Mr Khalil is therefore liable to disciplinary action under 4.1a of the Disciplinary Bye-laws (effective from 14 October 2019 to 31 May 2023).

    2. Between 30 May 2023 and 6 November 2023, Mr Kamran Khalil FCA failed to provide a substantive response to the requests for information and explanations made by the Conduct Department, ICAEW, by letter dated 15 May 2023, in the course of its investigation of Complaint 068624/MATT.

    This was in breach of the requirement to cooperate with his regulator, and contrary to Disciplinary Bye-law 10.7 (effective 14 October 2019 to 31 May 2023) and/or Disciplinary Bye-law 8 (effective 1 June 2023).

    Mr Khalil is therefore liable to disciplinary action under 4.1c of the Disciplinary Bye-laws (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023).

    Case No. 070895

    Formal Allegation 1

    Between 28 June 2023 and 15 July 2023, Mr Kamran Khalil FCA failed to provide the information, explanations and documents requested by letter dated 28 June 2023, in relation to complaint 064177, issued in accordance with Regulation 16.1 of the Investigation and Disciplinary Regulations. This was contrary to Disciplinary Bye-law 8.

    Formal Allegation 2

    Between 28 June 2023 and 15 July 2023, Mr Kamran Khalil FCA failed to provide the information, explanations and documents requested by letter dated 28 June 2023, in relation to complaint 067096, issued in accordance with Regulation 16.1 of the Investigation and Disciplinary Regulations. This was contrary to Disciplinary Bye-law 8.

    Formal Allegation 3

    Between 20 September 2023 and 7 October 2023, Mr Kamran Khalil FCA failed to provide the information, explanations and documents requested by letter dated 20 September 2023, in relation to complaint 064865, issued in accordance with Regulation 16.1 of the Investigation and Disciplinary Regulations. This was contrary to Disciplinary Bye-law 8.

    Mr Khalil is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective from 1 June 2023).

    Finding:

    068624: Allegation 1 proved; Allegation 2 proved on own admission

    070895: Allegations 1, 2 and 3 proved on own admission

    Order:

    Severely reprimanded

    Fined £10,000

    Pay costs of £16,509

    Provide to ICAEW the information, documents and/or explanations requested by the Head of Investigation no later than 4pm on 11 April 2025

    This decision may be subject to appeal


    Tribunals Committee tribunal summary of decision

    Mr Chung Wah Tang of Causeway Bay, Hong Kong

    A tribunal of the Tribunal Committee made the decision recorded below having heard a formal allegation on 06 March 2025

    Type of Member Member

    Terms of allegations

    1. Between 11 July 2023 and 28 July 2023, Mr Chung Tang FCA failed to provide the information and documents requested by letter dated 11 July 2023, issued in accordance with Investigation and Disciplinary Regulation 16.1, contrary to Disciplinary Bye-law 8.1.

    Mr Chung Tang FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c as follows:

    Disciplinary Bye-laws effective from 1 June 2023

    4.1 A member, affiliate or relevant person shall be liable to disciplinary action under these Disciplinary Bye-laws in any of the following cases, regardless of whether they were a member, affiliate or relevant person at the time of the event(s) giving rise to that liability:

    c. if they have committed a breach of the bye-laws, or of any regulations, statutory regulations or the IDRs or have failed to comply with any order, direction or requirement made, given or imposed under them.

    Finding:

    Allegation proved on Mr Tang’s own admission.

    Order:

    Severe Reprimand

    Fined £1400

    Pay costs of £5159

    This decision may be subject to appeal


    Tribunals Committee – tribunal summary of decision

    Mr John Henry Peter Upton (FCA) of MAIDENHEAD, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegations on 11 – 13 February 2025

    Type of Member Member

    Terms of allegations

    2     Between 7 September 2016 and 26 March 2019 Mr Upton allowed himself to be associated with ‘A’ Ltd and/or associated entities by

    1. Acting as ‘B’ for ‘A’ Ltd; and/or
    2. Providing accounting services to ‘A’ Ltd

    when he knew or should have known that the company was participating in unfair consumer trading practices.

    Mr John Upton FCA is therefore liable to disciplinary action under Disciplinary bye-law 4.1a (effective bye-laws in force at the time being 1 January 2016 to 2 October 2016, 3 October 2016 to 10 October 2017, 11 October 2017 to 14 October 2018 and 15 October 2018 to 13 October 2019).

    3a   Between 3 July 2012 and 25 June 2017 Mr John Upton failed to comply with Regulation 7(1) of The Money Laundering Regulations 2007 (effective 15 December 2007 until 25 June 2017) in that he failed to record and/or ensure that his firm had carried out customer due diligence as defined in Regulation 5 prior to commencement of a business relationship for some or all of the clients set out in Schedule A.

    3b   Between 3 July 2012 and 25 June 2017 Mr John Upton failed to comply with Regulation 7(3) of the Money Laundering Regulations 2007 (effective 15 December 2007 until 25 June 2017) for some or all of the clients set out in Schedule A in that prior to commencement of a business relationship he failed to:

    1. determine the extent of customer due diligence measure on a risk sensitive basis depending on the type of customer, business relationship, product or transaction: and/or
    2. demonstrate that the extent of the measure was appropriate to his supervisory authority in view of the risk of money laundering and terrorist financing.

     

    Mr John Upton FCA is therefore liable to disciplinary action under Disciplinary bye-law 4.1a (effective bye-laws in force at the time being 29 September 2011 to 23 July 2013, 24 July 2013   to 31 December 2015, 1 January 2016 to 2 October 2016 and 3 October 2016 to 10 October 2017)

    Schedule A

    1. ‘A’ Ltd; and/or
    2. ‘C’ Ltd; and/or
    3. ‘D’ Ltd; and/or
    4. ‘E’ Payments

     

    4.   Between 9 June 2015 and 14 October 2018 Mr Upton was responsible for the preparation of the financial statements for ‘A’ Ltd for the following periods, that did not comply with the Financial              Reporting Standard 102 (FRS102) (August 2014, September 2015 and March 2018) for the following reasons:

    A) Year ended 28 February 2015 because;

    1. £134,500 of management charges had been prepaid when there was no basis for doing so; and / or
    2. £12,253 payment for a cookery course was treated as a prepayment when it should have been debited to the directors’ loan account as it was not a legitimate business expense; and / or

     

    B) Period ended 31 January 2016 because;

    1. £35,000 intercompany loan balance written off when it was not deemed unrecoverable until 2 September 2016 ; and / or

     

    C) Year ended 31 January 2017 because;

    1. £12,253 payment for a cookery course remained on the balance sheet as a prepayment when it should have been debited to the directors’ loan account as it was not a legitimate business expense; and / or
    2. Debit and credit intercompany loan balances have been netted off; and / or
    3. £112,861 negative trade creditors balance with ‘A’ was included in the Trade Creditors balance: and / or

     

    D) Year ended 31 January 2018 because;

    1. £12,253 payment for a cookery course remained on the balance sheet as a prepayment when it should have been debited to the directors’ loan account as it was not a legitimate business expense; and / or
    2. Debit and credit intercompany loan balances have been netted off.

     

    Mr John Upton therefore failed to comply with section 130.1 (Professional Competence and Due Care) of the Code of Ethics (effective 1 January 2011 to 31 December 2019)

    Mr John Upton is therefore liable to disciplinary action under Disciplinary byelaw 4.1b (effective bye-laws in force at the time being 24 July 2013 to 31 December 2015, 1 January 2016 to 2 October 2016, 3 October 2016 to 10 October 2017 and 11 October 2017 to 14 October 2018).

    Finding:

    Allegations 2, 3A, 3b and 4 found proved

    Order:

    Exclusion and to pay costs of £37,000

    This decision may be subject to appeal


    Disciplinary Committee – tribunal summary of decision

    Dr David John Oates FCA of Hull, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 4 February 2025.

    Type of Member Member

    Terms of allegations

    Between 26 July 2023 and 12 August 2023, Dr David Oates FCA failed to provide the information, explanations and documents requested by letter dated 26 July 2023, issued in accordance with Investigation and Disciplinary Regulation 16.1. This was contrary to Disciplinary Bye-law 8.

    Dr David Oates FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c.

    Finding:

    Allegation proved by admission

    Order:

    Severe reprimand
    Ancillary order regarding provision of information to ICAEW by 31 March 2025
    Pay Costs of £3,840

    This decision may be subject to appeal


    Disciplinary Committee – tribunal summary of decision

    Mr Daniel Adam West ACA of Ferryhill, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 30 January 2025.

    Type of Member Member

    Terms of allegations

    Allegation 1b

    On or around 22 April 2022, Mr Daniel Adam West ACA, in his position as [PRIVATE] for ‘A’ Limited paid for a private expense out of company funds without authorisation.

    This was contrary to R115.1 (Professional Behaviour) of ICAEW’s Code of Ethics (effective 1 January 2020).

    Mr Daniel Adam West ACA is therefore liable to disciplinary action pursuant to Disciplinary Bye-law 4.1a (effective between 14 October 2019 and 31 May 2023).

    Allegation 2a

    On or around 22 April 2022, Mr Daniel Adam West ACA posted a purchase invoice entry in Sage on the ‘B’ account, with the invoice reference [PRIVATE] for £600 when no such invoice existed.

    Mr Daniel Adam West ACA’s conduct was dishonest because when he posted the entry, he knew that there was no corresponding invoice.

    Mr Daniel Adam West ACA is therefore liable to disciplinary action pursuant to Disciplinary Bye-law 4.1a (effective between 14 October 2019 and 31 May 2023).

    Allegation 2b

    On or around 22 April 2022, Mr Daniel Adam West ACA, posted a purchase invoice entry in Sage on the ‘B’, with the invoice reference [PRIVATE] for £600 when no such invoice existed contrary to R111.1 (Integrity) of ICAEW’s Code of Ethics (effective 1 January 2020).

    Mr Daniel Adam West ACA’s conduct lacked integrity because when he posted the entry, he knew that he was entering details of an invoice that did not exist onto his employer’s accounting system.

    Mr Daniel Adam West ACA is therefore liable to disciplinary action pursuant to Disciplinary Bye-law 4.1a (effective between 14 October 2019 and 31 May 2023). Mr Daniel Adam West is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective 14 October 2019 to 31 May 2023).

    Finding:

    Allegations 1(b) and 2(b) proved by admission;
    Allegations 2(a) found proved;

    Order:

    Severe reprimand
    Fine £3,000
    Costs £10,717

    This decision may be subject to appeal


  • Full reports of disciplinary orders and regulatory decisions

    This section lists all disciplinary and regulatory decisions published in the last five years. If you have any questions about decisions that are not listed here, please call +44 (0)1908 546 293.

    Disciplinary decisions made under ICAEW's bye-laws must be published unless there is a decision by a committee not to do so.

    Once a report has been removed from this page, details of cases may still be available on other websites or in search results.

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    2021

     

    2020

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