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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 Andeep Kumar Mangal FCA, 063012/MATT
    Allegation: The allegation is that Mr Andeep Kumar Mangal FCA is liable to disciplinary action under Disciplinary Bye-law 4.1b and 4.1a
    Date of hearing: 16 September 2026
    Time: 10:00
    Place: Remote hearing please contact diane.waller@icaew.com for details

     

    Name of Member: Mr David Richardson, 083968/MATT
    Allegation: The allegation is that Mr David Richardson is liable to disciplinary action under Disciplinary Bye-law 4.1h
    Date of hearing: 6 August 2026
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Member: Mr David Anthony Copperwheat, 072484/MATT
    Allegation: The allegation is that Mr David Anthony Copperwheat is liable to disciplinary action under Disciplinary Bye-Law 4.1c
    Date of hearing: 3 August 2026
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Member: Mr Richard David Gibb, 079819/MATT
    Allegation: The allegations are that Mr Richard David Gibb is liable to disciplinary action under Disciplinary Bye-law 4.1h
    Date of hearing: 23 July 2026
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    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 Rajnikant Chhotabhai Patel FCA, 079835/MATT
    Allegation: The allegation is that Mr Rajnikant Chhotabhai Patel FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing: 10 July 2026
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Member: Mr Kamran Khalil, 080039/MATT
    Allegation: The allegation is that Mr Kamran Khalil is liable to disciplinary action under Disciplinary Bye-laws 4.1a, 4.1c and 4.1d
    Date of hearing: 6 to 10 July 2026
    Time: 10:00 on 6 July
    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.  

    Tribunals Committee Tribunal summary of decision

    Mr Christopher Bailey of Tyne and Wear, United Kingdom

    A Tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 23, 24 and 25 June 2026

    Type of Member Member

    Terms of allegation

    Allegation 1

    On 8 March 2022 Mr Christopher Neil Bailey signed the audit report of ‘A’ Limited for the period ended 30 December 2020 in the name of ‘D’

    This conduct was contrary to:

    Matter 070400

    1. paragraph R111.1 of the code of ethics effective from 01 January 2020 in that it was not straightforward or truthful; and/or

    2. (ii) paragraph R111.2 (a) of the code of ethics effective from 01 January 2020, in that Mr Bailey believed that signing in the name of ‘D’ would be a materially false or misleading statement. Mr Robert Gale FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1b (effective from 29 September 2011, 24 July 2013, 1 January 2016, 3 October 2016, 11 October 2017, 15 October 2018 and 14 October 2019).

    Mr Bailey is therefore liable to disciplinary action under 4.1a of the bye-laws effective from 14 October 2019.

    Allegation 2

    Mr Christopher Neil Bailey failed to comply with conditions imposed on 15 July 2020 by the Audit Registration Committee regarding ‘B’, in that he:

    1. Failed to submit the hot file reviews set out in Schedule B to the Audit Registration Committee within one month of their completion;

      Schedule B – hot file reviews submitted to ICAEW
    Entity Name  Year End Date Date the HFR was completed Was the HFR carried out before the audit opinion was signed?  Date audit report signed Date the HFR should have been submitted to ICAEW  Date Hot File Review submitted to ICAEW
    F’ Limited 29 February 2020 14 December 2020 Yes  28 January 2021  14 January 2021 4 July 2021
    ‘G’ Limited 31 August 2020 18 May 2021 No  14 May 2021 18 June 2021 4 July 2021
    ‘H’ 30 November 2020 5 May 2021  Yes 13 May 2021 5 June 2021 4 July 2021
    ‘J’ Limited 30 November 2020 10 May 2021 Yes 13 May 2021 10 June 2021 4 July 2021
    ‘K’ Limited 31 March 2020  19 May 2021  Yes On or around 21 May 2021  19 June 2021 4 July 2021
    ‘L’ Limited 30 November 2020  5 May 2021  Yes  13 May 2021  5 June 2021 4 July 2021

    AND/OR

    1. Failed to provide the following information to the Audit Registration Committee by 20 August 2020 or at all:
      1. details of all his firm’s audit clients; and/or
      2. the likely timescales for the external hot file reviews; and/or
      3. the dates the committee can expect to receive the results; and/or
      4. the name of the proposed external reviewer

    AND/OR

    1. Failed to complete an external audit compliance review and/or submit the results to the Audit Registration Committee one month after completion;

    AND/OR

    1. Failed to provide the following information to the Audit Registration Committee by 20 August 2020 or at all:
      1. copy of the ACCA visit report on the firm regulated by them;
      2. confirmation that you will provide the case manager with the updated ACCA hearing date as soon as you are informed by ACCA; and
      3. confirmation that you will provide the details of the ACCA decision within 10 business days.

     Mr Bailey is therefore liable to disciplinary action under 4.1a of the bye-laws effective from 14 October 2019.

     Allegation 3

    Between 25 October 2021 and 09 November 2021, Mr Christopher Bailey failed to comply with Audit Regulation 2.22 in that he failed to provide copies of letters of the firm’s resignation sent to all audit and Solicitors Regulatory Authority Accounts Rules clients following the removal of the firm’s audit registration on 26 August 2021.

    Mr Christopher Neil Bailey ACA is therefore liable to disciplinary action under Disciplinary Bye-Law 4.1a 

    Allegation 6

    1. Between 08 July 2020 and 21 September 2020 Mr Christopher Bailey failed to disclose on the Director’s Questionnaire to ‘W’, that he was subject to an open disciplinary investigation by ICAEW in respect of his RI status and/or that ‘B’ was subject to open regulatory investigations by ICAEW in respect of the firms audit registration, as set out in Schedule C below.

      The above conduct was dishonest in that he knew that he and ‘B’ were subject to investigation by ICAEW.

    AND/OR

    1. Between 08 July 2020 and 21 September 2020 Mr Christopher Bailey failed to disclose on the Director’s Questionnaire to ‘W’, that he was subject to an open disciplinary investigation by ICAEW in respect of his RI status and/or that ‘B’ were subject to open regulatory investigations by ICAEW in respect of the firms audit registration, as set out in Schedule C below.

      The above conduct was contrary to:
      1. paragraph R111.1 of the code of ethics effective from 01 January 2020 in that it was not straightforward or truthful; and/or
      2. paragraph R111.2 (a) of the code of ethics effective from 01 January 2020, in that Mr Bailey would have known that declaring no to Q19 of the directors questioning regarding the above investigations, would be a materially false or misleading statement.

     Mr Christopher Neil Bailey ACA is therefore liable to disciplinary action under Disciplinary Bye Law 4.1a of the bye-laws effective from 14 October 2019.

    Schedule C

    Case Number Date opened Status Date Closed Date Mr Bailey Informed
    00000/MATT 20/12/2018 Completed 20/12/2022 31/01/2020
    0000/RARP 09/03/2020 Consideration Ongoing 09/06/2020

     

    Mr Christopher Neil Bailey ACA is therefore liable to disciplinary action as follows: Disciplinary Bye-law 4.1a for all allegations

    Finding:
    Allegations 1, 2 (b), (c), (d) & (f), 3 & 6 (a) & (b) found proved

    Order:
    Excluded from Membership and to pay ICAEW costs of £1,000

    This decision may be subject to appeal

    Tribunals Committee Tribunal summary of decision

    Mr Robert John Gale (FCA) of Norwich, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegations on 19 June 2026

    Terms of allegation

    Matter 070400

    1. Between 23 January 2012 and 12 January 2021, Mr Robert Gale FCA prepared and / or filed any or all of the self-assessment tax returns as set out in Schedule A and / or Schedule B which were incorrect because they did not contain the correct amount of dividend income from ‘A’ Limited.

      This was contrary to section 130.1 (Professional Competence and Due Care) of the Code of Ethics (effective from 1 January 2011 to 31 December 2019), and R113.1 (Professional Competence and Due Care) of the Code of Ethics (effective from 1 January 2020 to 30 June 2025).

    Mr Robert Gale FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1b (effective from 29 September 2011, 24 July 2013, 1 January 2016, 3 October 2016, 11 October 2017, 15 October 2018 and 14 October 2019).

    Schedule A – Mr ‘D’

      Self Assessment Tax Return for Mr ‘D’ for year ending:
    i. 5 April 2011
    ii. 5 April 2012
    iii. 5 April 2013
    iv. 5 April 2014
    v. 5 April 2015
    vi. 5 April 2016
    vii. 5 April 2017
    viii. 5 April 2018
    ix. 5 April 2019
    x. 5 April 2020

     

    Schedule B – Mrs ‘E’

      Self Assessment Tax Return for Mrs ‘E’ for year ending:
    i. 5 April 2017
    ii. 5 April 2018
    iii. 5 April 2019
    iv. 5 April 2020

     

    Matter 079784

    1. Between 7 January 2025 and 25 March 2025, Mr Robert John Gale FCA failed to provide the information, explanations and documents requested by letter dated 19 December 2024, issued in accordance with Investigation and Disciplinary Regulation 16.1. This was contrary to Disciplinary Bye-law 8.

    Mr Robert John Gale FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1h (effective from 1 June 2023).

    Finding:
    Allegation for matter 079784 and 070400 found proved

    Order:
    Allegation for matter 079784 – Severe Reprimand
    Allegation for matter 070400 – Excluded from ICAEW membership
    To pay costs of £5,000-00

    This decision may be subject to appeal

    Tribunals Committee Tribunal summary of decision

    Mr James Clayton ACA of Reading, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 10 June 2026

    Type of Member Member

    Terms of allegation 

    Between 4 April 2025 and 28 May 2025, Mr James Clayton ACA failed to provide the information, explanations and documents requested by letter dated 21 March 2025, issued in accordance with Investigation and Disciplinary Regulation 16.1. This was contrary to Disciplinary Bye-law 8. 

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

    Finding: Allegation found proved

    Order:

    Severely Reprimanded
    Pay a financial penalty of £5,000
    Pay costs of £7,500
    Provide the information requested to ICAEW no later than 31 July 2026

    This decision may be subject to appeal

    Tribunals Committee Tribunal summary of decision

    Mr Kieran Smallwood of Stevenage, United Kingdom

    A Tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 4 June 2026

    Type of Member Provisional Member

    Terms of allegation

    On or around 29 November 2024, Mr Kieran Smallwood, a provisional member, submitted his Level 7 project report for assessment which incorporated unpublished work created by another person without appropriate acknowledgment when he knew or should have known that he should not do so.

    This was in breach of the Guidance contained within Regulation 18 of the Level 7 Accountancy Professional Apprenticeship Certificate Regulations (effective 15 March 2018).

    Therefore, Mr Kieran Smallwood is liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 1 June 2023)

    Finding: Allegation proved on own admission

    Order: Reprimand – To pay a financial penalty of £4,000 and ICAEW costs of £5,760

    This decision may be subject to appeal

    Tribunals 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 therefoe 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

    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

  • 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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    2022

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