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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 Mauro Umberto Mattei, 063782/MATT
    Allegation:

    The allegation is that Mr Mauro Umberto Mattei is liable to disciplinary action under:

    Disciplinary Bye-law 4.1c (effective from 14 October 2019 to 31 May 2023 and from 1
    June 2023)

    Disciplinary Bye-law 4.1a (effective from 14 October 2019 to 31 May 2023 and from 1
    June 2023)

    Disciplinary Bye-law 4.1c (effective from 15 October 2018 to 13 October 2019 and 14
    October 2019 to 31 May 2023)
    Date of hearing: 28 January 2026 and 29 January 2026
    Time: 10:00
    Place: Remote hearing – please contact sade.piper@icaew.com for details.

     

    Name of Member: Mr Matthew Hart, 077197/MATT
    Allegation: The allegation is that Mr Matthew Hart is liable to disciplinary action under Disciplinary Bye-law 4.1e (effective from 1 June 2023)
    Date of hearing: 15 January 2026
    Time: 10:00
    Place: Remote hearing – please contact sade.piper@icaew.com for details.

     

    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: 1 – 4 December 2025
    Time: 10:00
    Place: IDRC, 1 Paternoster Lane, St Paul’s, London, EC4M 7BQ

     

    Name of Member: Mr Jiahe Feng, 070172/MATT
    Allegation: The allegation is that Mr Jiahe Feng is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing: 2 December 2025
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for details.

     

    Name of Member: Mr Paul Arthur Wooddisse, 068536/MATT
    Allegation: The allegation is that Mr Paul Arthur Wooddisse is liable to disciplinary action under:

    Disciplinary Bye-law 4.1c (effective from 3 October 2016, from 11 October 2017, from 
    15 October 2018, from 14 October 2019 and from 1 June 2023);

    Disciplinary Bye-law 4.1a (effective from 3 October 2016, from 11 October 2017, from 
    15 October 2018, from 14 October 2019 and from 1 June 2023); and

    Disciplinary Bye-law 4.1a (effective from 14 October 2019 to 31 May 2023).
    Date of hearing: 26 November 2025
    Time: 10:00
    Place: Remote hearing - please contact Vanessa.Broxham@icaew.com for details

     

    Name of Member: Mr Andrew Dix, 075182/MATT
    Allegation: The allegation is that Mr Andrew Dix is liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 1 June 2023).
    Date of hearing: 17 November 2025
    Time: 10:00
    Place: Remote hearing – for more details, please contact vanessa.broxham@icaew.com

     

    Name of Member: Mr Simon Richard Kallu, 061321/MATT and 066540/MATT
    Allegation: The allegation is that Mr Simon Richard Kallu is liable to disciplinary action under
    Disciplinary Bye-law 4.1a (effective 14 October 2019 to 31 May 2023)
    Date of hearing: 10,11,12,13 and 17 November 2025
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Member: Mr Khalid Omar ACA - 076893/MATT
    Allegation: The allegation is that Mr Khalid Omar ACA is liable to disciplinary action under Disciplinary Bye-law 4.1h (effective from 1 June 2023)
    Date of hearing: 6 November 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

    Mr Simon Richard Kallu [FCA] of London, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 10 and 11 November 2025

    Type of Member Member

    Terms of allegation

    061321/MATT

    1A Between 19 March 2020 and 31 May 2020, Mr Simon Kallu FCA, as director of Growfactor Ltd, claimed funds under the Coronavirus Job Retention Scheme (‘CJRS’) totalling £15,072.37.

    This conduct was dishonest because Mr Simon Kallu submitted the claims when he knew that he was claiming CJRS funds for his employees who he knew continued to work whilst furloughed.
    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 14 October 2019 to 31 May 2023).

    1. AND / OR

    1B Between 19 March 2020 and 31 May 2020, Mr Simon Kallu FCA, as director of Growfactor Ltd, claimed funds under the Coronavirus Job Retention Scheme (‘CJRS’) totalling £15,072.37.

    This conduct lacked integrity because Mr Simon Kallu submitted the claims when he knew the claims contained false or misleading information, contrary to subsection R111.2 (Integrity) of ICAEW’s Code of Ethics (effective 1 January 2020).

    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 14 October 2019 to 31 May 2023).

    2A Between 1 April 2018 and 14 December 2022, Mr Simon Kallu FCA, as director of Growfactor Ltd, was responsible for the preparation and submission of any or all of the Following Growfactor Ltd accounts, which were wrong for any or all of the following reasons:

    i ear ended
    31/03/2018

    Included a personal mortgage interest expense of
    £4,470.00
    ii

    Year ended
    31/03/2018

    		 Included capital items fitted into Mr Kallu’s dwelling of
    £29,340.19
    iii

    Year ended
    31/03/2019

    		 Included a personal mortgage interest expense of
    £3,471.43
    iv Year ended
    31/03/2020
    		 Included a personal mortgage interest expense of
    £3,471.43
    v Year ended
    31/03/2021
    		 Included a personal mortgage interest expense of
    £3,471.43
    vi Year ended
    31/03/2022
    		 Included a personal mortgage interest expense of
    £3,471.43

    This conduct was dishonest because Mr Simon Kallu knew that he should not include personal mortgage interest expenses and / or capital items fitted into a dwelling house in the accounts of Growfactor Ltd and / or that transactions with directors are required to be disclosed by the Companies Act 2006.

    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 3 October 2016 to 10 October 2017, 11 October 2017 to 14 October 2018, 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023).

    AND / OR

    2B Between 1 April 2018 and 14 December 2022, Mr Simon Kallu FCA, as director of Growfactor Ltd, was responsible for the preparation and submission of the following Growfactor Ltd accounts, which were wrong for any or all of the following reasons:

    i Year ended
    31/03/2018    		 Included a personal mortgage interest expense of
    £4,470.00
    ii Year ended
    31/03/2019    		 Included capital items fitted into Mr Kallu’s dwelling of
    £29,340.19
    iii Year ended
    31/03/2020    		 Included a personal mortgage interest expense of
    £3,471.43
    iv Year ended
    31/03/2021    		 Included a personal mortgage interest expense of
    £3,471.43
    v Year ended
    31/03/2022    		 Included a personal mortgage interest expense of
    £3,471.43
    vi Year ended
    31/03/2023    		 Included a personal mortgage interest expense of
    £3,471.43

    This conduct lacked integrity because Mr Simon Kallu prepared and submitted the accounts when he knew that the accounts contained false or misleading information, contrary to section 110 (Integrity) of ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019) and / or subsection R111.2(c) (Integrity) of ICAEW’s Code of Ethics (effective 1 January 2020).

    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 3 October 2016 to 10 October 2017, 11 October 2017 to 14 October 2018, 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023).

    3A Between 1 April 2018 and 14 December 2022, Mr Simon Kallu FCA, as director of Growfactor Ltd, was responsible for the preparation and submission of the following Growfactor Ltd corporation tax returns, which were wrong for any or all of the following reasons:

    i Year ended
    31/03/2018    		 Included capital items fitted into Mr Kallu’s dwelling of
    £29,340.19
    ii Year ended
    31/03/2019    		 Did not disclose overdrawn directors’ loan accounts of
    £29,939.17
    iii Year ended
    31/03/2020    		 Did not disclose overdrawn directors’ loan accounts of
    £106,485.15
    iv Year ended
    31/03/2021    		 Did not disclose overdrawn directors’ loan accounts of
    £129,399.29
    v Year ended
    31/03/2022    		 Did not disclose overdrawn directors’ loan accounts of
    £64,045.54

    This conduct was dishonest because Mr Simon knew that he should not include personal mortgage interest and / or capital items fitted into a dwelling house in the corporation tax returns of Growfactor Ltd, and / or that overdrawn director’s loan accounts were required to be disclosed.

    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 3 October 2016 to 10 October 2017, 11 October 2017 to 14 October 2018, 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023).

    AND / OR

    3B Between 1 April 2018 and 14 December 2022, Mr Simon Kallu FCA, as director of Growfactor Ltd, was responsible for the preparation and submission of the following Growfactor Ltd corporation tax returns, which were wrong for any or all of the following reasons:

    i Year ended
    31/03/2018    		 Included capital items fitted into Mr Kallu’s dwelling of
    £29,340.19
    ii Year ended
    31/03/2019    		 Did not disclose overdrawn directors’ loan accounts of
    £29,939.17
    iii Year ended
    31/03/2020    		 Did not disclose overdrawn directors’ loan accounts of
    £106,485.15
    iv Year ended
    31/03/2021    		 Did not disclose overdrawn directors’ loan accounts of
    £129,399.29
    v Year ended
    31/03/2022    		 Did not disclose overdrawn directors’ loan accounts of
    £64,045.54

    This conduct lacked integrity because Mr Simon Kallu prepared and submitted the corporation tax returns when he knew that the returns contained false or misleading information, contrary to section 110 (Integrity) of ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019) and / or subsection R111.2 (Integrity) of ICAEW’s Code of Ethics (effective 1 January 2020).

    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 3 October 2016 to 10 October 2017, 11 October 2017 to 14 October 2018, 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023).

    4A Between 1 April 2018 and 31 May 2023, Mr Simon Kallu FCA failed to prepare and submit any or all of the P11D’s set out in Schedule A reporting taxable benefits to HMRC.

    This conduct was dishonest because Mr Simon Kallu knew that overdrawn director’s loan accounts were a benefit in kind and required to be disclosed to HMRC on form P11D, which he failed to do.
    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 11 October 2017 to 14 October 2018, 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023).

    Schedule A

    Year end Due by
    31 March 2018 6 July 2018
    31 March 2019 6 July 2019
    31 March 2020 6 July 2020
    31 March 2021 6 July 2021

    AND / OR

    4B Between 1 April 2018 and 31 May 2023, Mr Simon Kallu FCA failed to prepare and submit any or all of the P11D’s set out in Schedule A reporting taxable benefits to HMRC.

    This conduct lacked integrity because Mr Simon Kallu knew that overdrawn director’s loan accounts were a benefit in kind and required to be disclosed to HMRC on form P11D. In failing to do so, Mr Kallu’s conduct was contrary to s110.1 of ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019) and / or R111.1 of ICAEW’s Code of Ethics (effective 1 January 2020).

    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 11 October 2017 to 14 October 2018, 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023).

    AND / OR

    5B Between 29 January 2020 and 31 May 2023, Mr Simon Kallu FCA submitted any or all of the self-assessment tax returns set out in Schedule A to HMRC which did not disclose the rental income and / or expenses in respect of ‘A’:

    This conduct lacked integrity because Mr Simon Kallu knew that rental income is required to be disclosed on his personal tax return. By not doing so, Mr Kallu’s conduct was contrary to s110 of ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019) and / or R111.1 of ICAEW’s Code of Ethics (effective 1 January 2020).

    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 14 October 2019 to 31 May 2023).

    Schedule A

    Year end Due by
    31 March 2018 6 July 2018
    31 March 2019 6 July 2019
    31 March 2020 6 July 2020
    31 March 2021 6 July 2021

    066540/MATT

    1. Between 1 January 2015 and 5 April 2024, Mr Simon Kallu FCA failed to notify the Members’ Registrar of ICAEW of changes to the structure of Growfactor Ltd, as required by the following regulations:
      1. Within 10 business days as required by Practice Assurance Regulation 13 (effective from 1 July 2019 to 31 May 2023); and / or
      2. Within 10 business days as required by Practice Assurance Regulation 9 (effective from 1 January 2008 to 30 June 2019)
      3. Within 28 days as required by the Information to be supplied by members Regulation 3 (effective from 1 December 2010).

      Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective 24 July 2013 to 31 December 2015, 1 January 2016 to 2 October 2016, 3 October 2016 to 10 October 2017, 11 October 2017 to 14 October 2018, 15 October 2018 to 13 October 2019, 14 October 2019 to 31 May 2023 and from 1 June 2023).

    1.  Between 1 July 2020 and 30 August 2023, Mr Simon Kallu FCA, as principal of Growfactor Ltd, failed to ensure that their firm was supervised by an appropriate antimoney laundering supervisory authority 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 Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective 14 October 2019 to 31 May 2023 and from 1 June 2023).

    1. Between 16 August 2022 and 24 May 2023, Mr Simon Kallu FCA, on behalf of his firm, Growfactor Ltd, incorrectly completed their ICAEW annual returns, in breach of Practice Assurance Regulation 12 (effective 1 July 2019 to 31 May 2023), as follows:
      1. 2021 annual return - as he incorrectly listed himself as holding 51% of the voting shares when this was not the case; and / or
      2. 2021 annual return - as he did not list Mrs ‘B’ as a director; and / or
      3. 2021 annual return – as he stated that ICAEW were the firm’s anti-money laundering supervisor when this was not the case; and / or
      4. 2022 annual return – as he did not list Mrs ‘B’ as a director; and / or
      5. 2022 annual return – as he stated that ICAEW were the firm’s anti-money laundering supervisor when this was not the case; and / or
      6. 2023 annual return – as he did not list Mrs ‘B’ as a director; and / or
      7. 2023 annual return – as he stated that ICAEW were the firm’s anti-money laundering supervisor when this was not the case.

    Mr Simon Kallu FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective 14 October 2019 to 31 May 2023).

    Finding: Allegations found proved

    Order:
    Excluded from membership

    Pay a Financial Penalty of £23,000

    Pay costs of £50,000

    This decision may be subject to appeal.

    Tribunals Committee Tribunal summary of decision

    Mr Khalid Omar ACA of Bolton, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal complaint on 6 November 2025.

    Type of Member Member

    Terms of allegation

    1. Between 22 July 2024 and 14 January 2025, Mr Khalid Omar ACA failed to provide the information, explanations and documents requested by letter dated 8 July 2024, issued in accordance with Investigation and Disciplinary Regulation 16.1, contrary to Disciplinary Byelaw 8.

      Mr Khalid Omar ACA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1h (effective from 1 June 2023)

    Finding: Proved on own admission

    Order:
    Severely reprimanded
    Pay a financial penalty of £3,500
    Pay costs of £3,802
    Provide the information to ICAEW requested in its letter of 8 July 2024 within 28 days of the written record of decision being sent

    This decision may be subject to appeal.

    Tribunals Committee Tribunal summary of decision

    Mr Guido Ascheri ACA of LONDON, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 21 October 2025

    Type of Member Member

    Terms of Allegation

    1. Between 27 August 2024 and 16 January 2025, Mr Guido Ascheri ACA failed to provide the information, explanations and documents requested by letter dated 8 August 2024, issued in accordance with Investigation and Disciplinary Regulation 16.1, contrary to Disciplinary Bye-law 8.

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

    Finding: Allegations proved

    Order:

    Severely Reprimanded

    Fined £5,000.00

    Costs payable to ICAEW at £6,473

    Comply with the Notice of 8 August 2024 to the extent that he must provide TCD with the information requested under items A, C, E and F of the Notice within 28 days of the date on which written reasons of this decision are served on him.

    This decision may be subject to appeal  

    Tribunals Committee Tribunal summary of decision

    Mr George Taylor of Birmingham, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 20 October 2025

    Type of Member ProvisionalMember

    Terms of Allegation

    Allegation 1

    1. Between 1 October 2023 and 5 October 2023, Mr George Taylor, represented to his employer, ‘A’, that he had achieved a mark of 52% in his ACA certificate level accounting examination.

      This conduct was dishonest because Mr Taylor knew at the time he represented this to his employer, the mark that he had achieved in his ACA certificate level exam was 42%.

      Mr George Taylor is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 1 June 2023).
       
    2. Between 1 October 2023 and 5 October 2023, Mr George Taylor, represented to his employer, ‘A’, that he had achieved a mark of 52% in his ACA certificate level accounting examination.

      This conduct lacked integrity because Mr Taylor knew at the time he represented this to his employer, the mark that he had achieved in his ACA certificate level exam was 42% and his statements were materially false or misleading, contrary to R111.2 of the Code of Ethics (effective from 1 January 2020).

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

    Allegation 2

    1. On or around 11 October 2023, Mr George Taylor, modified an ICAEW exam report by changing the overall exam result score and presented it to his ‘B’ to represent that on 2 October 2023 he had attempted his ACA certificate level accounting exam and achieved a mark of 52%.

    This conduct was dishonest because he knew at the time he presented the modified exam report to his ‘B’, the that mark he had achieved in his ACA certificate level exam was 42%.

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

    b.On or around 11 October 2023, Mr George Taylor, modified an ICAEW exam report by changing the overall exam result score and presented it to his ‘B’ to show that on 2 October 2023 he had attempted his ACA certificate level accounting exam and achieved a mark of 52%.

    This conduct lacked integrity because Mr Taylor knew at the time he presented the modified exam report to his student manager, the that mark he had achieved in his ACA certificate level exam was 42% and the report presented was materially false or misleading, contrary to R111.2 of the Code of Ethics (effective from 1 January 2020).

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

    Finding: Proved by admission

    Order:

    Status as a provisional member withdrawn and ineligible to re-register for such status for a period of twenty-four months. 

    Pay costs of £6,452-75.

    This decision may be subject to appeal  

    Tribunals Committee Tribunal summary of decision

    Mrs Patricia Jane Grahamslaw of Morpeth, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 17 October 2025

    Type of Member Member

    Terms of Allegation

    1. Between 1 November 2022 and 30 May 2024 Ms Patricia Grahamslaw on behalf of ‘A’, failed to cooperate with the Practice Assurance Committee in carrying out its functions under the Practice Assurance Scheme by not submitting the results of the external money laundering compliance review to ICAEW by 31 October 2022 as requested in the Practice Assurance Committee decision letter dated 29 July 2022.

    Ms Patricia Grahamslaw’s conduct is contrary to Practice Assurance Regulation 12
    (effective from 1 July 2019 to 31 May 2023 and 1 June 2023).

    Ms Patricia Grahamslaw is therefore liable to disciplinary action under disciplinary bye-law 4.1c effective between 14 October 2019 and 31 May 2023 and from 1 June 2023.

    Finding: Allegations found proven

    Order:

    Severely Reprimand.

    Pay a Financial penalty of £10,000 reduced to £8,200 for early admission

    This decision may be subject to appeal

    Tribunals Committee Tribunal summary of decision

    Mr Richard Jonathan Owen Rees FCA of Cardiff, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 15 October 2025

    Type of Member Member

    Terms of Allegation

    1. That Mr Richard Jonathan Owen Rees FCA, was a director of ‘A’ Limited (theCompany) when the Company entered administration on 8 October 2021 in breach ofDisciplinary Bye-law 4.2 e. iv. (effective between 14 October 2019 and 31 May 2023).
      Mr Richard Jonathan Owen Rees FCA is therefore liable to disciplinary action under
      Disciplinary Bye-law 4.1h.

    Finding:     Proved on own admission

    Order:

    Severely Reprimanded

    Pay a Financial penalty of £12,000 reduced to £8,400 for early admission

    Pay costs of £7,500

    This decision may be subject to appeal

    Tribunals Committee Tribunal summary of decision

    Mr Mark Broadhead of London, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 11 September 2025

    Type of Member Member

    Terms of complaint

    Between 14 February 2024 and 2 March 2024, Mr Mark Broadhead ACA CA(NZ) failed to provide the information, explanations and documents requested by letter dated 14 February 2024, issued in accordance with Regulation 16.1 of the Investigation and Disciplinary Regulations. This was contrary to Disciplinary Bye-law 8.

    Finding: Allegations proved on own admission

    Order:

    Severely Reprimanded

    Fined £2,100.00

    Costs payable at £3,000.00

    Provide information requested in letter of 14 Feb 2024 within 28 days of written record of decision being sent

    This decision may be subject to appeal

    Tribunals Committee Tribunal summary of decision

    Mr Philip Trevor Woolmer of Rochester, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 11 August 2025.

    Type of Member Member

    Terms of allegation

    On 6 September 2024, at Maidstone Crown Court, Mr Philip Woolmer FCA was convicted of the following indictable offences:

    i) Voyeurism - On or in 16 June 2022 at Rochester in the County of Kent operated equipment, namely a camera, for the purpose of obtaining sexual gratification, contrary to s.67 of the Sexual Offences Act 2003.

    ii) Take an indecent photograph / pseudo-photograph [PRIVATE] – On 16 June 2022 at Rochester in the County of Kent took indecent photographs [PRIVATE], contrary to [PRIVATE].

    Mr Philip Woolmer is therefore liable to disciplinary action under Disciplinary Bye-law 4.1e (effective from 1 June 2023)

    Finding: Allegation proved

    Order:

    Excluded from membership with a recommendation that no application for readmission to membership by Mr Woolmer should be entertained for a period of 15 years from the date of this decision.

    To pay costs to ICAEW in the sum of £8,227.50.

    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

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