Hearings, orders, and decisions

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 Colin Stuart Simonds, 052657/MATT
Allegation:	The allegation is that Mr Colin Stuart Simonds is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	29 July 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

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.

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.

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.  

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Tribunals Committee Tribunal summary of decision

Mr Rajnikant Chhotabhai Patel FCA of Redbridge, United Kingdom

Allegation 1

Between 28 February 2014 and 28 February 2023, Mr Rajnikant Chhotabhai Patel FCA, on behalf of ‘A’, certified ‘B’ Limited’s stock values specified in Schedule A without carrying out sufficient and appropriate assurance procedures.

This conduct was contrary to section 150.1 ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019) and / or R115.1 ICAEW’s Code of Ethics (effective 1 January 2020 to 30 June 2025).

Mr Rajnikant Chhotabhai Patel FCA is therefore, liable to disciplinary action under Disciplinary Bye-law 4.1a (effective 24 July 2013 to 31 May 2023).

Schedule A

Date of certificate

i	28 February 2023
ii	31 October 2022
iii	31 August 2022
iv	30 June 2022
v	31 December 2021
vi	31 August 2021
vii	30 June 2021
viii	30 April 2021
ix	31 August 2020
x	29 February 2020
xi	31 December 2019
xii	28 February 2019
xiii	5 September 2019
xiv	31 October 2018
xv	31 December 2018
xvi	30 June 2017
xvii	19 February 2016
xviii	17 August 2016
xix	15 June 2016
xx	15 April 2016
xxi	29 December 2015
xxii	28 October 2015
xxiii	28 August 2015
xxiv	28 April 2015
xxv	27 February 2015
xxvi	26 June 2015
xxvii	17 December 2014
xxviii	28 February 2014

Finding:
Allegation found proved on own admission

Order:
Excluded from ICAEW Membership

Pay a Financial Penalty of £14,000-00 and Costs of £11,200-00

This decision may be subject to appeal

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Tribunals Committee Tribunal summary of decision

Mr Kamran Khalil of Englefield Green, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 6 and 7 July 2026

Terms of allegation

1. Between 15 June 2023 and 3 February 2025, Mr Kamran Khalil FCA, sole director and Practice Assurance principal of Stedman Accountants Limited, by giving his agreement for any or all of the receipts from the companies and/or individuals in Schedule A to be received into the Stedman Accountants Limited office bank account, knowingly involved himself in a risk of facilitating money laundering.

This conduct was contrary to R115.1 (Professional Behaviour) of the ICAEW Code of Ethics (effective from 1 January 2020).

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

Schedule A

	Name	Total
i.	‘A’	£11,800.00
ii.	‘B’ Ltd	£503,135.11
iii.	‘C’ Ltd	£46,080.48
iv.	‘D’ Ltd	£21,000.00
v	‘E’ Ltd	£107,749.61
vi.	‘F’ Ltd	£18,840.00
vii.	‘G’ Ltd	£14,954.81
viii.	‘H’	£3,620.00
	Grand total	£727,180.01

2. Between 15 June 2023 and 3 February 2025, Mr Kamran Khalil FCA, sole director and Practice Assurance principal of Stedman Accountants Limited, in allowing any or all of the receipts from the companies and/or individuals in Schedule A totalling £727,180.01 to be received into the Stedman Accountants Limited office bank account, failed to exercise professional judgment to assess whether in receiving the aforesaid receipts there was any threat to the fundamental principles, as required by sections R120.3, R120.5 and / or R120.6 of the ICAEW Code of Ethics (effective from 1 January 2020).

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

Schedule A

	Name	Total
i.	‘A’	£11,800.00
ii.	‘B’ Ltd	£503,135.11
iii.	‘C’ Ltd	£46,080.48
iv.	‘D’ Ltd	£21,000.00
v	‘E’ Ltd	£107,749.61
vi.	‘F’ Ltd	£18,840.00
vii.	‘G’ Ltd	£14,954.81
viii.	‘H’	£3,620.00
	Grand total	£727,180.01

3. On or around 3 February 2025, Mr Kamran Khalil FCA, sole director and Practice Assurance principal of Stedman Accountants Limited, submitted to an Account Forfeiture Order made under section 303Z14(2) of the Proceeds of Crime Act 2002 and disclaimed the total balance of funds of £23,928 held in the office account of Stedman Accountants Limited on the basis that they did not belong to him.

This conduct was contrary to R115.1 (Professional Behaviour) of the ICAEW Code of Ethics (effective from 1 January 2020)  

Mr Kamran Khalil is therefore liable to disciplinary action under Disciplinary Bye-law4.1a (effective from 1 June 2023)

4. On or around 7 November 2024, during the course of the police investigation into funds held in the ‘I’ bank account of Stedman Accountants Limited, Mr Kamran Khalil FCA, sole director and Practice Assurance principal of Stedman Accountants Limited, informed the police that ‘The current balance on the ‘I’ account is the residual balance from the bounce back loan that was taken out in July 2020 with ‘I’ Bank.’

This conduct was dishonest because Mr Khalil knew that the bounce back loan was not the source of the current balance in the account at that time.

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

5. Between 1 September 2024 and 21 May 2025, Mr Kamran Khalil FCA, while engaged in public practice, failed to submit the ICAEW annual return of Stedman Accountants Limited for the year ended 6 June 2024 in breach of:

a) Practice Assurance Regulation 12 (effective from 1 June 2023); and / or

b) Regulation 2.5 of the Professional Indemnity Insurance (PII) Regulations (effective from 1 June 2023).

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

6. Between 6 March 2025 and 30 April 2025, Mr Kamran Khalil FCA, as sole director and Practice Assurance principal of Stedman Accountants Limited, failed to provide all the Pre- Visit Information, in advance of the agreed Practice Assurance visit, as requested by ICAEW.

This was in breach of Practice Assurance Regulation 12 (effective from 1 June 2023).

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

7.  Between 12 April 2025 and 13 November 2025, Mr Kamran Khalil FCA failed to comply with the Order of the Tribunals Committee dated 14 March 2025 by failing to provide any or all of the information in Schedule B.

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

Schedule B

	Item not provided	Case Ref
i.	A copy of the engagement letter to Mr ‘J’.	064177
ii.	A copy of Mr ‘J’s tax return for the 2019/20 tax year prepared by Mr Khalil/his firm.	064177
iii.	Confirmation, with supporting evidence, of what action Mr Khalil took to ensure that the disposal proceeds declared on Mr ‘J’s 2019/20 tax return for the sale of his shares in ‘K’ Ltd were correct.	064177
iv.	Copies of all correspondence there has been with HMRC since HMRC started their enquiry into Mr ‘J’s 2019/20 tax return on 11 November 2021.	064177
v	A copy of the response to ‘L’ Limited’s request dated 4 January 2022 for handover information in respect of: o Ms ‘M’; and o ‘N’ Limited.	064865
vi.	A copy of the response to the complaint made by ‘L’ Limited dated 8 March 2022 to include: o Schedule showing the differences of £25,087 between the ‘O’ Limited accounts for the year ended 31 January 2020 submitted to Companies House and the accounts for the same period submitted to HMRC; o Schedule showing a reconciliation of the difference of £44,700 between the dividends included on Ms ‘M’s 2018/19 and 2019/20 Sefl- Assessment Tax Returns and the dividends declared by ‘N’ Limited and shown in the company’s accounts for the period from 1 February 2018 to 31 January 2021.	064865

Finding:
All Allegations found proved

Order:
Excluded from membership of ICAEW with a recommendation that no application for readmission to membership be entertained before the end of 5 years

Pay a financial penalty of £75,000 and 

Pay costs of £29,000

This decision may be subject to appeal

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Tribunals Committee Tribunal summary of decision

Mrs Wanyi Ding of London, United Kingdom

A Tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegations on 30 June 2026 

Terms of allegation

Allegation 1A

On or around 10 November 2020, Mrs Wanyi Ding, in the submission of her Practical Experience Requirement (PER) Training Record to ACCA made the following representations: 

1. that her Practical Experience Supervisor had supervised her practical experience training between 1 September 2017 and 10 November 2020 when they had not;
   and/or

2. that she had achieved and/or completed any or all of the ACCA performance objectives as set out in Schedule A when she had not.

Mrs Ding’s conduct was dishonest because she knew at the time that the information in the PER training Record was untrue;

and on 4 April 2024 before a Disciplinary Committee of ACCA, findings were made against Mrs Wanyi Ding on these allegations.

Mrs Wanyi Ding is therefore liable to disciplinary action under Disciplinary Bye-Law 4.1a, by virtue of Disciplinary Bye-Law 7.1 and 7.3c (effective 17 October 2019 to 31 May 2023).

Allegation 1B

On or around 10 November 2020, Mrs Wanyi Ding, in the submission of her Practical Experience Requirement (PER) Training Record to ACCA made the following representations:

1. that her Practical Experience Supervisor had supervised her practical experience training between 1 September 2017 and 10 November 2020 when they had not; and/or

2. that she had achieved and/or completed any or all of the ACCA performance objectives as set out in Schedule A when she had not.

Mrs Ding’s conduct was contrary to R111.2 of the Code of Ethics (Fundamental Principle of Integrity) (effective from 01 January 2020), because the information in the PER Training record was materially false and/or misleading.

Schedule A

i.	Performance Objective 1: Ethics and professionalism
ii.	Performance Objective 2: Stakeholder relationship management
iii.	Performance Objective 3: Strategy and innovation
iv.	Performance Objective 4: Governance, risk and control
v.	Performance Objective 5: Leadership and management
vi.	Performance Objective 8: Analyse and interpret financial reports
vii.	Performance Objective 9: Evaluate investment and financing decisions
viii.	Performance Objective 11: Identify and manage financial risk

Mrs Wanyi Ding is therefore liable to disciplinary action under Disciplinary Bye-Law 4.1a (effective 17 October 2019 to 31 May 2023). 

Finding:
Allegations found proved

Order:
Provisional Membership withdrawn and pay costs of £13,482-25

This decision may be subject to appeal

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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

3. 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

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

AND/OR

6. 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

2. 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

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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

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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

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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

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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

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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

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

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2025

• 31 December 2025
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• 28 December 2024
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• 19 February 2024
• 7 February 2024
• 3 January 2024

2023

• 6 December 2023
• 1 November 2023
• 25 October 2023
• 4 October 2023
• 4 October 2023
• 11 September 2023
• 6 September 2023
• 4 September 2023
• 4 September 2023
• 2 August 2023
• 27 July 2023
• 17 July 2023
• 13 July 2023
• 13 July 2023
• 5 July 2023
• 20 June 2023
• 20 June 2023
• 20 June 2023
• 20 June 2023
• 15 June 2023
• 7 June 2023
• 23 May 2023
• 3 May 2023
• 6 April 2023
• 5 April 2023
• 1 March 2023
• 1 February 2023
• 11 January 2023
• 4 January 2023

 

2022

• 7 December 2022
• 23 November 2022
• 14 November 2022
• 2 November 2022
• 5 October 2022
• 7 September 2022
• 3 August 2022
• 6 July 2022
• 1 June 2022
• 4 May 2022
• 6 April 2022
• 2 March 2022