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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.

Decisions from hearings

This section lists a summary of all recent disciplinary decisions (apart from cases found not proved). All these decisions can go to an Appeal Committee upon successful application. Full reports of disciplinary orders and regulatory decisions made in the last 12 months are also available.

  • Details of future disciplinary and appeals hearings
    Name of Respondent: Mr Paul Keith Matthews - 060478/MATT
    Complaint
    		 The complaint is that Mr Paul Keith Matthews is liable to disciplinary action under Disciplinary Bye-law 4.1b 
    Date of hearing:
    		 6 December 2024
    Time:
    		 10:00
    Place:
    		 Remote hearing – please contact ife.thomas@icaew.com for more details

     

    Name of Respondent: Mr David Nicholas Baxter FCA – 062485/MATT
    Complaint
    		 The complaint is that Mr David Nicholas Baxter FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1c
    Date of hearing:
    		 26-28 November 2024
    Time:
    		 10:00
    Place:
    		 Remote hearing – please contact ife.thomas@icaew.com for more details

     

    Name of Member: Mr David Warren Hannah ACA – 059040/MATT
    Allegations: The allegations are that Mr David Warren Hannah ACA is liable to disciplinary action under Disciplinary Bye-law 4.1a and Disciplinary Bye-law 4.1c
    Date of hearing:
    		 25 and 26 November 2024
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for more details

     

    Name of Respondent: Mr Andrew Fender FCA – 053369/MATT
    Complaint
    		 The complaint is that Mr Andrew Fender FCA is liable to disciplinary action under Disciplinary Bye-law 4.1b.
    Date of hearing:
    		 19 November 2024
    Time:
    		 10:00
    Place:
    		 IDRC, 1 Paternoster Lane, St Paul’s London, EC4M 7BQ

     

    Name of Respondent: Mr Joseph Jackson – 068157/MATT
    Complaint
    		 The complaint is that Mr Joseph Jackson is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing:
    		 22 October 2024
    Time:
    		 10:00
    Place:
    		 Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Member Firm: Botros & Co – 066548/MATT
    Allegation: The allegation is that Botros & Co is liable to disciplinary action under Disciplinary Bye-law 6.2a
    Date of hearing:
    		 21 October 2024
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for more details

     

    Name of Respondent: Mr Umar Suleyman – 068161/MATT
    Allegation:
    		 The allegation is that Mr Umar Suleyman is liable to disciplinary action under Disciplinary Bye-law 4.1a.
    Date of hearing:
    		 16 October 2024
    Time:
    		 10:00
    Place:
    		 Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Respondent: Mr Peter Ian Brealey – 050942/MATT
    Allegation:
    		 The allegations are that Mr Peter Ian Brealey FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a and Disciplinary Bye-law 4.1b.
    Date of hearing:
    		 15 and 16 October 2024
    Time:
    		 10:00
    Place:
    		 Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Respondent: Mr Neil James Heavens FCA – 045944/MATT
    Complaint
    		 The allegations are that Mr Neil James Heavens FCA is liable to disciplinary action under Disciplinary Bye-laws 4.1a, 4.1b and 4.1c.
    Date of hearing:
    		 7 and 8 October 2024
    Time:
    		 10:00
    Place:
    		 Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Respondent:

    		 Mr Howard Lionel Morris FCA – 062288/MATT
    Complaint The complaint is that Mr Howard Lionel Morris FCA is liable to disciplinary action under Disciplinary Bye-law 4.1c
    Date of hearing: 26 September 2024
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for details

     

    Name of Respondent:

    		 Mr William Ward ACA – 058393/MATT
    Complaint
    		 The complaint is that Mr William Ward ACA is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing:
    		 25 September 2024
    Time:
    		 10:00
    Place:
    		 Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Respondent:

    		 Mr Stanley Chicksand – 057433/MATT
    Allegation
    		 The allegation is that Mr Stanley Chicksand is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1b
    Date of hearing:
    		 23 and 24 September 2024
    Time:
    		 10:00
    Place:
    		 IDRC, 1 Paternoster Lane, St Paul’s London, EC4M 7BQ

     

    Name of Respondent:

    		 Mr Phillip Powell ACA – 064720/MATT
    Complaint
    		 The complaint is that Mr Phillip Powell ACA is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing:
    		 17 September 2024
    Time:
    		 10:00
    Place:
    		 Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Respondent: Mr Gavin Roland Williams FCA – 055074/MATT
    Complaint
    		 The complaint is that Mr Gavin Roland Williams FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1b
    Date of hearing:
    		 16 to 19 September 2024
    Time:
    		 10:00
    Place:
    		 Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

  • Summary of decisions

    A summary of every decision is made available shortly after each hearing. We will 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.

    Tribunals Committee - tribunal summary of decision

    Mr Oliver John Plummer [FCA] of London, United Kingdom 

    A Tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 4 September 2024

    Type of Member Member

    Terms of allegation

    1. Between 31 July 2009 and 4 May 2023, Mr Oliver Plummer FCA failed to apply customer due diligence measures on all clients for the following periods: 

    a) Between 31 July 2009 and 25 June 2017, contrary to paragraph 7 of the Money Laundering Regulations 2007; and / or 
    b) Between 26 June 2017 and 4 May 2023, contrary to paragraph 27 of The Money Laundering, Terrorist Financing and Transfer of Funds (information on the payer) Regulations 2017. 

    Mr Oliver Plummer FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 1 September 1998 to 31 May 2023)

    2. Between 31 July 2009 and 25 June 2017, Mr Oliver Plummer FCA failed to comply with paragraph 20(1)(f) of the Money Laundering Regulations 2007 in that he did not monitor and manage his firm’s compliance with the Regulations.

    Mr Oliver Plummer FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective from 1 September 1998 to 10 October 2017)

    3. Between 26 June 2017 and 16 December 2019, Mr Oliver Plummer FCA failed to comply with paragraph 19(1) of The Money Laundering, Terrorist Financing and Transfer of Funds (information on the payer) Regulations 2017 in that he did not regularly review and update the policies, controls and procedures established to mitigate and manage the risks.

    Mr Oliver Plummer FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective from 3 October 2016 to 31 May 2023)

    4. Between 26 September 2012 and 27 September 2019, Mr Oliver Plummer FCA failed to comply with Regulation 9b of the Clients’ Money Regulations in that he did not obtain from Metro bank its acknowledgement of the terms of the client bank account in writing.

    Mr Oliver Plummer FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective from 29 September 2011 to 13 October 2019)

    5. Mr Oliver Plummer FCA failed to comply with the following regulations for the following periods: Between 1 October 2012 and 30 May 2019 failed to comply with Regulation 13 of the Clients’ Money Regulations in that money in excess of £10,000 for the ‘A’ Trust was held for more than 30 days without being paid into a separately designated bank account in the name of the relevant client.

    Mr Oliver Plummer FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective from 29 September 2011 to 13 October 2019)

    6. Between 31 July 2009 and 27 September 2019, Mr Oliver Plummer FCA failed to comply with Regulation 27b of the Clients’ Money Regulations in that he did not conduct an annual compliance review.

    Mr Oliver Plummer FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective from 1 September 1998 to 13 October 2019)
     
    7. Between 31 July 2009 and 27 September 2019, Mr Oliver Plummer FCA failed to comply with Regulation 31 of the Clients’ Money Regulations in that he did not have arrangements with another appropriately qualified firm or person to enable the proper distribution or processing of clients' money held by the firm in the event of his incapacity or death.

    Mr Oliver Plummer FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective from 1 September 1998 to 13 October 2019 

    Finding: Allegations found proved on Mr Plummer’s own admission

    Order: Excluded - Allegation 1
    Reprimanded - Allegation 4
    Severely reprimanded - Allegation 5,6 and 7
    Fined £12,600
    Costs of £13,260

    This decision may be subject to appeal

    Tribunals Committee - tribunal summary of decision

    Mr Steven John Wood FCA of Colne, United Kingdom

    A Tribunal of the Tribunals Committee made the decision recorded below, having heard a formal complaint on 19 and 20 February and 3 September 2024.

    Type of Member Member

    Terms of complaint

    1. Between 26 January 2011 and 6 January 2014, Mr Steven Wood FCA did not ensure, in dealing with his client Mr ‘A’, that he acted with professional competence when he:

      1. failed to advise that the buyback of Mr ‘A’s shares in ‘B’ Ltd may not be classed as capital and, if so, what the estimated tax liability would be; and / or
      2. failed to advise that HMRC had refused clearance for the buyback of Mr ‘A’s shares in ‘B’ Ltd to be treated as capital prior to the completion and submission of Mr ‘A’s self-assessment tax return for the year ended 5 April 2013; and / or
      3. was responsible for the preparation and filing with HMRC of Mr ‘A’s self-assessment tax return from 6 April 2012 - 5 April 2013, which treated a share disposal as a capital transaction, when he should have known the transaction was not eligible to be treated as capital as HMRC had refused clearance for this treatment on 29 November 2012; and / or
      4. was responsible for the preparation and filing with HMRC of Mr ‘A’s self-assessment tax return from 6 April 2012 – 5 April 2013 which disclosed the proceeds from the sale of Mr ‘A’s shares in ‘B’ Ltd as £524,500, when he should have known the proceeds were £611,700.

      Mr Steven Wood FCA therefore failed to exercise sound judgment when applying his knowledge and skill in accordance with s130.2 of the Code of Ethics (effective from 1 January 2011 to 31 December 2019).

      Mr Steven Wood FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1b.

    1. On 22 September 2014, Mr Steven Wood FCA advised HMRC that he was not aware a clearance application had been made under Section 1044 Corporation Tax Act 2010 in relation to the buyback of Mr ‘A’s shares in ‘B’ Ltd, when he knew this was not the case.

      This conduct which was in breach of section 110 (Integrity) of ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019).

      Mr Wood FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a.

    Finding: Complaints found proved

    Order:
    Severely reprimanded
    Fined £25,000
    Pay costs of £31,575
    Complete double the amount of CPD which is to be provided to ICAEW no later than 30 November 2025.

    This decision may be subject to appeal

    Tribunals Committee - tribunal summary of decision

    Mr Mehernosh Murzban Motashaw of Essex, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 13 August 2024.

    Type of Member Member

    Terms of Allegations

    Between 22 December 2022 and 13 January 2023, Mr Mehernosh Murzban Motashaw FCA failed to provide the information, explanations and documents requested by letter dated 22 December 2022, issued in accordance with Disciplinary Bye-law 13.1, contrary to Disciplinary Bye-law 13.2.

    Mr Mehernosh Murzban Motashaw is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c.

    Finding: Allegation found proved on Mr Motashaw’s own admission

    Order:
    Severe Reprimand
    Pay fines of £8,000 and Costs of £2,595
    Provide the specified documents by stipulated date and time

    This decision may be subject to appeal.

    Tribunals Committee - tribunal summary of decision

    Mrs Shelagh Brownlow-Cloete [FCA] of Darwen, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 14 August 2024.

    Type of Member Member

    Terms of Allegations

    1. Between 30 November 2020 and 18 January 2021 Mrs Shelagh Brownlow-Cloete FCA, failed to act diligently in that she:
      1. Did not provide members of ‘A’ LLP with their profit share information by the agreed deadline of 30 November 2020; and / or
      2. Did not file ‘A’ LLP’s 31 August 2019 financial statements at Companies House by 31 August 2020.

      Her actions are contrary to R113.1 (b) of ICAEW’s Code of Ethics (effective from 1 January 2020).

      Mrs Shelagh Brownlow-Cloete is therefore liable to disciplinary action pursuant to DBL 4.1.b (effective from 14 October 2019 – 31 May 2023).

    1. On or before 28 February 2021, Mrs Shelagh Brownlow-Cloete FCA authorised the submission of Ms ‘B’s 2019/2020 tax return to HMRC, without it being reviewed or approved by Ms ‘B’.

      In doing so, Mrs Shelagh Brownlow-Cloete FCA failed to adhere to paragraphs 3.26 to 3.28 of the Professional Conduct in Relation to Taxation (PCRT) (effective 1 March 2017) and therefore breached subsection R113 of the Code of Ethics (effective 1 January 2020).

      Mrs Shelagh Brownlow-Cloete FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1.a (effective from 14 October 2019 – 31 May 2023).

    1. Between 30 August 2020 and 31 May 2021, Mrs Shelagh Brownlow-Cloete FCA submitted either or both of the forms set out below at Companies House on behalf of ‘A’ LLP which shortened the year end by 1 day without authorisation:

      Form Date submitted
      a) LLAA01 Change of accounting reference date 31 August 2020
      b) LLAA01 Change of accounting reference date 30 May 2021

      Mrs Shelagh Brownlow-Cloete action’s lacked integrity in that she knew that she did not have the authorisation to change the year end date.

      Mrs Shelagh Brownlow-Cloete’s conduct was contrary to the Fundamental Principle of Integrity R111 of ICAEW’s Code of Ethics (Effective 1 January 2020).

      Mrs Shelagh Brownlow-Cloete is therefore liable to disciplinary action pursuant to DBL 4.1.a (effective from 14 October 2019 – 31 May 2023).

    1. Between 17 December 2020 and 8 March 2021 Mrs Shelagh Brownlow-Cloete FCA failed to act diligently in that she did not reply to any or all of the correspondence from Ms ‘B’ in schedule A:

      Schedule A

      Date Method of correspondence
      a) 17 December 2020 Email
      b) 7 January 2021 Email
      c) 12 January 2021 Email
      d) 8 February 2021 Email
      e) 15 February 2021 Email
      f) 23 February 2021 Email
      g) 1 March 2021 Email
      h) 4 March 2021 Email

      Mrs Shelagh Brownlow-Cloete’s conduct was contrary to R113 of ICAEW’s Code of Ethics (effective from 1 January 2020).

      Mrs Shelagh Brownlow-Cloete is therefore liable to disciplinary action pursuant to DBL 4.1.b (effective from 14 October 2019 – 31 May 2023).

    1. Between 1 April 2020 and 30 September 2021 Mrs Shelagh Brownlow-Cloete FCA did not act with diligence as she failed to:

      1. file the statutory accounts of ‘C’ Limited for the year ended 31 March 2020 at Companies House by the required filing deadline of 31 March 2021: and/or
      2. file the corporation tax return and CT600 of ‘C’ Limited for the year ended 31 March 2020 with HMRC by the required filing deadline of 31 March 2021; and/or
      3. file the personal tax return of Mr ‘D’ for the tax year 2019/2020 with HMRC by the required filing deadline of 31 January 2021.

      Mrs Shelagh Brownlow-Cloete’s actions were contrary to R113 of ICAEW’s Code of Ethics (effective 1 January 2020).

      Mrs Shelagh Brownlow-Cloete is therefore liable to disciplinary action pursuant to DBL 4.1.b (effective from 14 October 2019 – 31 May 2023).

    1. On 31 March 2021 Mrs Shelagh Brownlow-Cloete FCA submitted a document to Companies House shortening the year end of ‘C’ Limited by 1 day from 31 March 2020 to 30 March 2020 at Companies House which contained a materially false/misleading statement. Her actions were contrary to R111 (integrity) of ICAEW’s Code of Ethics (Effective 1 January 2020).

      Mrs Shelagh Brownlow-Cloete’s conduct lacked integrity because she knew that she did not have the approval and / or authorisation of the members of ‘C’ Limited to change the date.

      Mrs Shelagh Brownlow-Cloete is therefore liable to disciplinary action pursuant to DBL 4.1.a (effective from 14 October 2019 – 31 May 2023).

    1. Between 20 July 2021 and 29 September 2021, Mrs Shelagh Brownlow-Cloete FCA failed to provide handover information in relation to ‘C’ Limited as requested by Mr ‘E’ FCA of ‘F’ Ltd on 20 July 2021, contrary to R320.7 of ICAEW’s Code of Ethics (effective from 1 January 2020).

      Mrs Shelagh Brownlow-Cloete is therefore liable to disciplinary action pursuant to DBL 4.1.a (effective 14 October 2019 – 31 May 2023

    1. Between 30 January 2019 and 20 April 2020 Mrs Shelagh Brownlow-Cloete FCA, failed to act diligently in that she:
      1. Did not file Mr ‘G’s correct 2017/2018 Self-Assessment Tax return by the required filing deadline of 31 January 2019; and / or
      2. Did not file Mr ‘G’s amended 2017/2018 Self-Assessment Tax return within two weeks of submitting the estimated return on 31 January 2019 as originally stated; and /or
      3. Did not file Mr ‘G’s 2018/2019 Self-Assessment Tax return by the required filing deadline of 31 January 2020

      Her actions are contrary to 130.1 (b) of ICAEW’s Code of Ethics (effective 1 January 2011) and / or R113.1 (b) of ICAEW’s Code of Ethics (effective from 1 January 2020).

      Mrs Brownlow-Cloete is therefore liable to disciplinary action pursuant to DBL 4.1.b (effective from 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023).

    1. Between 30 January 2019 and 20 April 2020 Mrs Shelagh Brownlow-Cloete FCA authorised the submission of Mr ‘G’s tax returns to HMRC, for the years listed below without them being reviewed and/or approved by Mr ‘G’;

      1. 2017/18 tax return; and / or
      2. 2017/18 amended tax return; and / or
      3. 2018/19 tax return.

      In doing so, Mrs Shelagh Brownlow-Cloete FCA failed to adhere to paragraphs 3.26 to 3.28 of the Professional Conduct in Relation to Taxation (PCRT) (effective 1 March 2017) and therefore breached subsection R113 of the Code of Ethics (effective 1 January 2020).

      Mrs Shelagh Brownlow-Cloete FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1.a (effective from 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023).

    1. Between 2 May 2021 and 27 October 2021 Mrs Shelagh Brownlow-Cloete FCA failed to act diligently in that she did not reply to any or all of the correspondence from Mrs ‘H’ in schedule B:

      Schedule B

      Date Method of correspondence
      a. 3 May 2021 Email
      b. 18 May 2021 Email
      c. 18 June 2021 Email
      d. 13 July 2021 Email
      e. 26 October 2021 Email

      Mrs Shelagh Brownlow-Cloete’s conduct was contrary to 130 of ICAEW’s Code of Ethics (effective from 1 January 2011) and R113 of ICAEW’s Code of Ethics (effective from 1 January 2020).

      Mrs Brownlow-Cloete is therefore liable to disciplinary action pursuant to DBL 4.1.b (effective from 15 October 2018 to 13 October 2019 and 14 October 2019 – 31 May 2023).

    1. Between 16 November 2021 and 17 February 2022, Mrs Shelagh Brownlow-Cloete FCA failed to provide handover information in relation to Mr ‘G’ as requested by Mr ‘I’ of ‘J’ on 16 November 2021, contrary to R320.7 of ICAEW’s Code of Ethics (effective from 1 January 2020).

      Mrs Shelagh Brownlow-Cloete is therefore liable to disciplinary action pursuant to DBL 4.1.b (effective from 14 October 2019 – 31 May 2023).

    Finding: All allegations proved on Mrs Brownlow-Cloete’s own admission

    Order:
    Excluded from membership of ICAEW
    Pay costs of £23,280

    This decision may be subject to appeal.

    Tribunal committee tribunal summary of decision

    Mr Joe Hankin Maddrell ACA of Port Erin, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal complaint on 10 July 2024

    Type of Member Member

    Allegation

    1. Between 10 February 2023 and 28 February 2023, Mr Joe Hankin Maddrell ACA failed to provide the information, explanations and documents requested by letter dated 10 February 2023, issued in accordance with Disciplinary Bye-law 13.1, contrary to Disciplinary Bye-law 13.2.

    Mr Joe Hankin Maddrell is therefore liable to disciplinary action under Disciplinary Byelaw 4.1c (effective 14 October 2019 to 31 May 2023

    Finding: Allegation found proved

    Order:

    Severely Reprimanded
    Fined £3,000
    Costs £4,000

    Provide the information requested in a letter dated 10 February 2023

    This decision may be subject to appeal.

    Tribunal committee tribunal summary of decision

    Mr William Ross Luke FCA of East Sheen, United Kingdo

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal complaint on 2 July 2024

    Type of Member Member

    Terms of allegations

    1. Between the following dates, Mr William Luke FCA, engaged in public practice, when he did not hold a practising certificate in breach of Principal Bye-Law 51(a) effective from 29/09/2011, 13/07/2015, 01/10/2016, 11/10/2017 and 10/10/2018:

    a. 8 January 2014 and 1 September 2019; and / or

    b. 15 October 2022 to 23 February 2023.

    Mr William Luke FCA is therefore liable to disciplinary action under Disciplinary bye-law 4.1c

    2. Between 8 January 2014 and 1 September 2019, Mr William Luke FCA failed to notify the Members’ Registrar of ICAEW of the formation of ‘A’ & Co as required by the following regulations:

    a. Within 20 business days as required by Practice Assurance Regulation 9 (effective 1 January 2008 until 30 June 2019); and / or

    b. Within 10 business days as required by Practice Assurance Regulation 13 (effective from 1 July 2019); and / or

    c. Within 28 days as required by the Information to be supplied by members Regulation 3 (effective from 1 December 2010).

    Mr William Luke FCA is therefore liable to disciplinary action under Disciplinary bye-law 4.1c

    3. Between 15 October 2022 and 23 February 2023, Mr William Luke FCA failed to notify the Members’ Registrar of ICAEW that ‘A’ & Co was continuing to provide accountancy services as required by the following regulations:

    a. Practice Assurance Regulation 13 (effective from 1 July 2019); and / or

    b. Within 28 days as required by the Information to be supplied by members Regulation 3 (effective from 1 December 2010). Mr William Luke FCA is therefore liable to disciplinary action under Disciplinary bye-law 4.1c

    4. Between the following dates:

    a. 8 January 2014 and 1 September 2019; and / or

    b. 15 October 2022 and 23 February 2023

    Mr William Luke FCA, as principal of ‘A’ & Co, failed to ensure that their firm was supervised by an appropriate anti-money laundering supervisory authority contrary to:

    a. Parts 1 - 6 of The Money Laundering Regulations 2007 (effective 15 December 2007 until 25 June 2017); and / or

    b. 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 William Luke FCA is therefore liable to disciplinary action under Disciplinary bye-law 4.1a

    Finding: Allegations found proved on Mr Luke’s own admission

    Order:
    Severely reprimanded
    Fined £4,700
    Costs £7,000

    This decision may be subject to appeal.

    Tribunal committee tribunal summary of decision

    Mr Hardik Sheth [ACA] of Karnataka, India

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal complaint on 4 June 2024.

    Type of Member Member

    Terms of complaint

    1A. Between 1 January 2021 and 31 July 2021, Mr Hardik Sheth ACA acted dishonestly in that he permitted his application for membership to ICAEW to be plagiarised by Mrs ‘A’;

    This was contrary to Rule 111.1 of the Code of Ethics effective 1 January 2020.

    2. On 19 July 2021, Mr Hardik Sheth ACA sponsored the application of Mrs ‘A’ for ICAEW membership when he knew or should have known that the information contained in her application was not the own work of Mrs ‘A’.

    This was contrary to Rule 115.1 of the Code of Ethics effective 1 January 2020.

    Mr Hardik Sheth is liable to disciplinary action under Disciplinary Bye-law 4.1a for both complaints

    Finding: Complaints found proved

    Order:

    Excluded from membership.

    Fined £0

    Costs £0

    This decision may be subject to appeal.

    Tribunal committee tribunal summary of decision

    Mr Justin Brian Passfield ACA of Isle of Bute, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard formal complaint on 21 May 2024.

    Type of Member Member

    Terms of complaint

    Complaint 2

    Between 1 November 2022 and 31 May 2023, Mr Justin Passfield ACA failed to cooperate promptly and/or in full with the investigation of the complaints made against him, in that he failed to substantively respond to some or all of the correspondence from ICAEW's Professional Conduct Department, as set out below and in breach of Disciplinary Bye-Law 10.7 (effective 14 October 2019 to 31 May 2023):

    1. Email dated 1 November 2022
    2. Email dated 21 November 2022
    3. Email dated 8 February 2023
    4. Email and letter dated 14 March 2023

    Mr Justin Passfield ACA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective 14 October 2019 to 31 May 2023).

    Finding: Complaint found proved by own admission.

    Order:
    Severe reprimand
    Fined £2,000
    Costs £5,000
    The tribunal also ordered that Mr Passfield sign, date and return to ICAEW, the document entitled Permission to disclose correspondence and documents within 14 days after appeal period has expired.

    This decision may be subject to appeal.

    Disciplinary committee tribunal committee tribunal summary of decision

    Mr Anthony William Mills FCA of BIRMINGHAM, United Kingdom

    A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 29, 30, 31 January and 1 February 2024

    Type of Member Member

    Terms of Complaint

    Between 01 July 2015 and 08 June 2016, Mr Anthony Mills FCA, as sole director and owner of “A’ Ltd, allowed letters to be sent on behalf of ‘A’ Ltd to the Individuals as set out in Schedule B which stated the following:

    1. “If you follow the checklist overleaf and complete the simple forms enclosed, we can
      check to ensure that you are obtaining the correct amount of tax relief”; and
    2. “We will ensure that your current year reliefs are correct and that your future
      allowances are adjusted in line with the current year to ensure you are no longer being overtaxed. There will be no charge for this service”; and
    3. “We will also check the earlier years you indicate on the form to determine if you
      can claim back previously overpaid tax.”

    By allowing the above letters to be sent, Mr Mills breached section 110.1 of the Code of Ethics in that he did not deal fairly with the individuals in Schedule B because he knew ‘A’ Ltd would not perform any or all of the above independent verification checks;

    and/or

    By allowing the above letters to be sent, Mr Mills breached section 110.2(a) of the Code of Ethics in that he knew that the letters sent to the individuals in Schedule B contained materially false statements regarding the checks because he knew ‘A’ Ltd would not perform any or all of the above independent verification checks.

    Schedule B:

    Name

    Date OTR form completed by individual
    Miss W July 2015
    Mr C September 2015
    Mrs S July 2015
    Miss A May 2010

    Mr Anthony William Mills is therefore liable to disciplinary action under Disciplinary Bye-law 4.1.a

    Finding: Complaint found proved

    Order: Reprimand and ordered to pay costs of £30,000

    This decision may be subject to appeal

    Disciplinary committee tribunal summary of decision

    Begbies Chettle Agar Ltd of London, United Kingdom

    A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 15-17 May 2023

    Type of Member Firm

    Terms of complaint

    Complaint 1

    1. Between 24 June 2013 and 27 June 2016, in acting for their client, ‘A’ Limited, Begbies Chettle Agar Limited breached the fundamental principle of professional competence and due care in that Begbies Chettle Agar Limited:

    1. failed to disclose to the directors of ‘A’ Limited that an individual was using ‘A’ Limited’s funds for the purchase of goods and services not associated with the affairs of ‘A’ Limited; and/or
    2. failed to disclose to the directors of ‘A’ Limited that an individual was loaning money to and repaying money from ‘A’ Limited.

    Begbies Chettle Agar Ltd is therefore liable to disciplinary action under Disciplinary Bye-law 5.1ab (effective 29 September 2011 to 23 July 2013, 24 July 2013 2016 to 31 December 2015, and 1 January 2016 to 2 October 2016)

    Complaint 2

    2. Begbies Chettle Agar Limited prepared incorrect statutory accounts on behalf of ‘A’ Limited:

    1. for the year ended 30 September 2012 in that they did not include related party transaction and/or director’s remuneration disclosures as required by the Financial Reporting Standard for Smaller Entities (Effective April 2008); and/or
    2. for the year ended 30 September 2013 in that they did not include related party transaction and/or director’s remuneration disclosures as required by the Financial Reporting Standard for Smaller Entities (Effective April 2008); and/or
    3. for the year ended 30 September 2014 in that they did not include related party transaction and/or director’s remuneration disclosures as required by the Financial Reporting Standard for Smaller Entities (Effective April 2008); and/or
    4. for the year ended 30 September 2015 in that they included a debtor owing from an individual for £7,932.58 as an outstanding banking.

    Begbies Chettle Agar Ltd is therefore liable to disciplinary action under Disciplinary Bye-law 5.1b (effective 29 September 2011 to 23 July 2013, 24 July 2013 2016 to 31 December 2015, and 1 January 2016 to 2 October 2016)

    Complaint 3

    3. Begbies Chettle Agar Limited issued accountants’ certificates confirming that annexed service charge statements were sufficiently supported by accounts, receipts, and other documents, and were fair summaries complying with Section 21(5) of the Landlord and Tenant Act 1985, however the firm’s working paper files for the following periods included inadequate evidence of testing to support the certificates:

    1. Service charge account for the year ended 30 September 2012; Accountants’ Certificate dated 24 June 2013; and/or
    2. Service charge account for the year ended 30 September 2014; Accountants’ Certificate dated 17 June 2014; and/or
    3. Service charge account for the year ended 30 September 2015; Accountants’ Certificate dated 27 June 2016.

    Begbies Chettle Agar Ltd is therefore liable to disciplinary action under Disciplinary Bye-law 5.1a (effective 29 September 2011 to 23 July 2013, 24 July 2013 2016 to 31 December 2015, and 1 January 2016 to 2 October 2016)

    Complaint 4

    4. Contrary to section 210 of the Code of Ethics, between 30 March 2017 and 10 April 2018, Begbies Chettle Agar Limited did not substantively provide all of the information requested by ‘A’ Limited and ‘A’ Limited’s new accountant.

    Begbies Chettle Agar Ltd is therefore liable to disciplinary action under Disciplinary Bye-law 5.1a (effective 29 September 2011 to 23 July 2013, 24 July 2013 2016 to 31 December 2015, and 1 January 2016 to 2 October 2018 2016)

    Complaint 5

    5. Between 18 October 2017 and 10 April 2018, Begbies Chettle Agar Limited did not provide such details as are reasonable to enable their client to understand the basis on which the fee account has been prepared, contrary to section 240 of the Code of Ethics.

    Begbies Chettle Agar Ltd is therefore liable to disciplinary action under Disciplinary Bye-law 5.1a (effective 29 September 2011 to 23 July 2013, 24 July 2013 2016 to 31 December 2015, and 1 January 2016 to 2 October 2018 2016)

    Finding: All complaints found proved

    Order: Severely reprimanded, fined £20,000 and pay costs of £35,315

    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.

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  • 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:

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

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  • 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.

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    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.

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