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Hearings, orders, and decisions

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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 Member: Mr Shun Hang Lok, 072978/MATT
    Allegation: The allegation is that Mr Shun Hang Lok is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing: 22 and 23 July 2026
    Time: 10:00
    Place: IDRC, 1 Paternoster Lane, St Paul’s, London, EC4M 7BQ. - please contact vanessa.broxham@icaew.com for details

     

    Name of Member: Mr Anthony Charles Parker FCA -  066595/MATT
    Allegation: The allegation is that Mr Anthony Charles Parker FCA is liable to disciplinary action under Disciplinary Bye-laws 4.1a and 4.1c
    Date of hearing: 2 July 2026
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for more details

     

    Name of Member: Mrs Wanyi Ding - 075824/MATT
    Allegation: The allegation is that Mrs Wanyi Ding is liable to disciplinary action under Disciplinary Bye-law 4.1a by virtue of Disciplinary Bye-law 7.1 and 7.3c
    Date of hearing: 30 June 2026
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Member: Mr Christopher Neil Bailey, 056465/MATT
    Allegation: The allegation is that Mr Christopher Neil Bailey is liable to disciplinary action under Disciplinary Bye-laws 4.1a
    Date of hearing: 23 to 26 June 2026
    Time: 10:00
    Place: Remote hearing - please contact vanessa.broxham@icaew.com for details

     

    Name of Member: Mr Robert John Gale BA FCA - 070400/MATT and 079784/MATT 
    Allegation: The allegations are that Mr Robert John Gale FCA is liable to disciplinary action under Disciplinary Bye-laws 4.1b and  4.1h
    Date of hearing: 19 June 2026
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Member: Mr Dion Perry Mailich, 074680/MATT
    Allegation: The allegation is that Mr Dion Perry Mailich is liable to disciplinary action under Disciplinary Bye-law 4.1f (effective from 1 June 2023)
    Date of hearing: 18 June 2026
    Time: 10:00
    Place: Remote hearing – please contact Sade.Piper@icaew.com for details

     

    Name of Member: Mr James Clayton, 080244/MATT
    Allegation: The allegation is that Mr James Clayton is liable to disciplinary action under Disciplinary Bye-law 4.1h (effective from 1 June 2023)
    Date of hearing: 10 June 2026
    Time: 10:00
    Place: Remote hearing – please contact Sade.Piper@icaew.com for details

     

    Name of Member: Mr Kieran Smallwood, 080855/MATT
    Allegation: The allegation is that Mr Kieran Smallwood is liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 1 June 2023).
    Date of hearing: 4 June 2026
    Time: 10:00
    Place: Remote hearing – please contact Sade.Piper@icaew.com for details

     

    Name of Member: Mr Muhammad Usman, 066793/MATT
    Allegation: The allegation is that Mr Muhammad Usman is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing: 3 June 2026
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Member: Miss Lily Jarrett – 083531/MISC
    Allegation: Fitness to Practise Readmission Hearing – application for readmission
    Date of hearing: 28 May 2026
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for more 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.

    Disciplinary Committee Tribunal summary of decision

    Mr Phillip Dafinone of LONDON, United Kingdom

    A Tribunal of the Tribunal’s Committee made the decision recorded below having heard a formal allegation on 12 May 2026

    Type of Member Member

    Terms of allegation (as amended)

    On 19 September 2024, at Stratford Magistrates’ Court, Mr Phillip Dafinone ACA was convicted of assaulting ‘A’ by beating on 17 February 2024, contrary to section 39 of the Criminal Justice Act 1988.

    In doing so, Mr P Dafinone ACA breached R115.1 (Professional Behaviour) of ICAEW’s Code of Ethics (effective 1 January 2020).

    Mr Phillip Dafinone ACA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 1 June 2023).

    Finding: Allegation proved on own admission

    Order: Reprimand; Pay costs to ICAEW of £2,250.

    This decision may be subject to appeal.

    Disciplinary Committee Tribunal summary of decision

    Mr Devin D'Souza of Luton, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegation on 30 April 2026.

    Type of Member Provisional Member

    Terms of allegation

    On or around the following dates, Mr Devin D'Souza used information obtained from other parties, to complete his SBM Progress Test and / or SBM Mock Exam, when he should have known he should not do so:

    1. 6 June 2023; and/or
    2. 11 July 2023.

    Mr D'Souza’s actions were contrary to subsection 115 (Professional Behaviour) of ICAEW’s Code of Ethics (effective from 1 January 2020).

    Mr Devin D'Souza is therefore liable to disciplinary action pursuant to Disciplinary Bye-law 4.1a (effective from 1 June 2023).

    Finding: Allegation proved on own admission

    Order: Reprimand and pay Costs of £5,400-00

    This decision may be subject to appeal.

    Disciplinary Committee Tribunal summary of decision

    Mr Keith Tattersfield (FCA) of Thame, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegation on 14 April 2026.

    Type of Member Member

    Terms of allegation

    Between 22 February 2025 and 12 June 2025, Mr Keith Tattersfield FCA failed to provide the information, explanations and documents requested by letter dated 8 January 2025, issued in accordance with Regulation 16.1 of the Investigation and Disciplinary Regulations. This was contrary to Disciplinary Bye-law 8.

    Mr Keith Tattersfield FCA is therefore liable to disciplinary action under Disciplinary bye-law 4.1h (effective from 1 June 2023).

    Finding: Allegation proved

    Order:
    Excluded
    Pay Costs of £3,500-00

    This decision may be subject to appeal.

    Tribunals Committee Tribunal summary of decisions

    Mr Mauro Umberto Mattei of London, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 23 March 2026.

    Type of Member Member

    Terms of allegations

    1. Between 28 May 2020 and 31 March 2025, Mr Mauro Mattei ACA engaged in public practice without holding a practising certificate contrary to Principal Bye-law 51a (effective 14 October 2019, 1 October 2021, 1 June 2023, 1 November 2023 and 1 January 2024).

    Mr Mauro Mattei ACA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023)

    1. Between 28 May 2020 and 31 March 2025, Mr Mauro Mattei ACA failed to notify the Members’ Registrar of ICAEW that BeAdvisors UK Ltd had recommenced trading, as required by the Information to be supplied by members regulation 3 (effective from 1 December 2010).

    Mr Mauro Mattei ACA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023)

    1. Mr Mauro Mattei ACA, as principal of BeAdvisors UK Ltd and TFO & Partners LLP, failed to ensure his firms were supervised by an appropriate anti-money laundering supervisory authority between the below dates:
    1. BeAdvisors UK Ltd between 28 May 2020 and 31 March 2025;

    This was contrary to Regulation 8, and Parts 1 - 6 and 8 - 11 of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (effective from 26 June 2017).

     

    Mr Mauro Mattei ACA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023)

    1. Between 8 September 2019 and 7 September 2020, Mr Mauro Mattei ACA engaged in public practice through BeAdvisors UK Ltd without the minimum level of professional indemnity insurance as required by Regulation 3.2 and / or 3.3 of the Professional Indemnity Insurance (PII) Regulations (effective from 1 October 2018 to 28 May 2020 and /or from 29 May 2020 to 31 December 2020)

     

    Mr Mauro Mattei ACA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective from 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023)

    1. Between 8 September 2020 and 31 March 2025, Mr Mauro Mattei ACA engaged in public practice through BeAdvisors UK Ltd without professional indemnity insurance contrary to Regulation 3.1 of the Professional Indemnity Insurance (PII) Regulations (effective from 29 May 2020 to 31 December 2020 and / or from 1 January 2021 to 31 May 2023 and / or from 1 June 2023).

    Mr Mauro Mattei ACA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023)

    Finding: Allegations proved

    Order:
    Severely reprimanded

    Financial penalty of £10,000

    Costs payable to ICAEW at £15,000

    Ancillary Order that if Mr. Mattei does not resign from ICAEW Membership within 6 months that he would have to undertake a mandatory 3-hour training programme in Professional Indemnity Insurance.

    This decision may be subject to appeal

    Tribunals Committee Tribunal summary of decision

    Mr Edward Franklin ACA of Coventry, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 1-4 December 2025 and 25 February 2026

    Type of Member Member

    Terms of allegation (as amended on 5 June 2025)

    1. Between 06 August 2022 and 23 December 2022 Mr Edward Franklin ACA made a series of abusive comments via email as set out in Schedules A-J to the allegation.

    Any or all of the comments in Schedules A - J are contrary to paragraph R115.1 of the Code of Ethics (effective from 1 January 2020) in that Mr Franklin knew or should have known that any or all of the comments in schedules A – J might have discredited the profession.

    Mr Edward Franklin is therefore liable to disciplinary action pursuant to DBL 4.1.a (effective from 14 October 2019 to 31 May 2023).

    Finding: Schedules C(b), F(a), G(c) & (d), H(a) found proved
           Schedules A, B, C(a), E, G(a) & (b), H(b), I and J: facts proved
           but not liable to disciplinary action

    Order:

    1. Severe reprimand
    2. Pay a financial penalty of £5,000
    3. Pay costs of £73,600

    This decision may be subject to appeal.

    Tribunals Committee Tribunal summary of decision

    Mr Andrew Dix of Essex, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegations on 3 February 2026.

    Type of Member Member

    Terms of allegation

    1. Between 7 September 2023 and 21 May 2025, Mr Andrew Dix as sole Liquidator of ’C’, failed to take reasonable care in his handling of employee claims and / or his dealings with the Redundancy Payments Service by:

    B. Failing to conduct an adequate review of the RP14A forms prior to submission to the Redundancy Payments Service, which resulted in incorrect information being provided to the Redundancy Payments Service in relation to the amount of holiday taken by ‘A’ and ‘B’; and / or

    C. Failing to ensure the Redundancy Payments Service were notified that the holiday entitlements and balances for each employee included within the RP14A forms were not substantiated by company records, in line with the guidance set out in Dear Insolvency Practitioner issue 117.

    This is in breach of Paragraph R2103.1 b) (Professional Competence and Due Care) of the Insolvency Code of Ethics (effective from 1 May 2020).

    Mr Andrew Dix is liable to disciplinary action pursuant to Disciplinary Bye-law 4.1b in force from 1 June 2023.

    Finding: Proved by own admission.

    Order:

    1. Compensation to be paid to the two employees that were involved
    2. Severe reprimand
    3. To pay a fine of £10,000 and costs of £13,435

    This decision may be subject to appeal.

    Tribunals Committee Tribunal summary of decision

    Mr Andrew Dix of Essex, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegations on 17 November 2025.

    Type of Member Member

    Terms of Allegation

    1. On 29 June 2023 Mr Andrew Dix, as Liquidator of ‘A’ Limited, misused estate money in the sum of £27,000 by transferring the said sum from the estate account to the office account of AD Business Recovery Limited for a purpose other than that of the Liquidation, contrary to Statement of Insolvency Practice 11 (effective from 1 January 2018).

      This was in breach of the fundamental principle of Professional Behaviour as set out in Paragraph R2105.1 of the Insolvency Code of Ethics (effective from 1 May 2020).

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

     

    Finding: Proved by own admission

    Order: 

    Insolvency Licence withdrawn

    Pay Costs of £7,938-50

    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.

    2026

    2025

    2024

    2023

     

    2022

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Disciplinary orders and Regulatory decisions

View the latest reports of disciplinary orders and regulatory decisions

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