Hearings, orders, and decisions

Name of Respondent:	Ms Janet Elizabeth Parker FCA,  062184/MATT
Allegation:	The Allegation is that Ms Janet Elizabeth Parker FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	17 March 2025
Time:	10:00
Place:	Remote Hearing – Please contact diane.waller@icaew.com for details

 

Name of Respondent:	Mr Shivam Amin, 061407/MATT
Allegation:	The complaint is that Mr Shivam Amin is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	27 and 28 February 2025
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com  for details

 

Name of Respondent:	Mr John Henry Peter Upton FCA, 035052/MATT
Allegation:	The allegations are that Mr John Henry Peter Upton FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a and Disciplinary Bye-law 4.1b
Date of hearing:	11, 12 and 13 February 2025
Time:	10:00
Place:	IDRC, 70 Fleet Street, London, EC4Y 1EU

 

Name of Respondent:	Mr Chung Wah Tang FCA,  070569/MATT
Allegation:	The complaint is that Mr Chung Wah Tang FCA is liable to disciplinary action under Disciplinary Bye-law 4.1c
Date of hearing:	5 February 2025
Time:	10:00
Place:	Remote Hearing – Please contact ife.thomas@icaew.com for details

 

Name of Respondent:	Dr David John Oates FCA, 071232/MATT
Allegation:	The allegation is that Dr David John Oates is liable to disciplinary action under Disciplinary Bye-law 4.1C
Date of hearing:	4 February 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Respondent:	Mr Daniel Adam West ACA, 065302/MATT
Allegation:	The allegations are that Mr Daniel Adam West is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	30 January 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Respondent:	Mr Andrew Fender, 053369/MATT
Allegation:	The allegation is that Mr Andrew Fender is liable to disciplinary action under Disciplinary Bye-law 4.1b.
Date of hearing:	21 January 2025
Time:	10:00
Place:	IDRC, 70 Fleet Street, London, EC4Y 1EU

 

Name of Respondent:	Mr David Lloyd Evans ACA, 053426/MATT
Allegation:	The complaint is that Mr David Lloyd Evans is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1c
Date of hearing:	15 & 16 January 2025
Time:	10:00
Place:	Remote hearing – please contact ife.thomas@icaew.comfor more details

 

Name of Respondent:	Mr Adrian Robert Jones ACA - 054899/MATT
Allegation:	The complaint is that Mr Adrian Robert Jones ACA is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	15 January 2025
Time:	10:00
Place:	Remote Hearing – 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:	12 December 2024
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Respondent:	Mr Steven Cooke, 060986/MATT, 061736/MATT
Allegation:	The allegations are that Mr Steven Cooke is liable to disciplinary action under Disciplinary Bye-law 4.1b
Date of hearing:	10, 11 and 16 December 2024
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Respondent:	Miss Khushboo Shahani, 065516/MATT
Allegation:	The allegations are that Miss Khushboo Shahani is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	10 December 2024
Time:	10:00
Place:	Remote Hearing – contact diane.waller@icaew.com for details

 

Name of Respondent:	Mr Paul Keith Matthews - 060478/MATT
Allegation:	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 John Sudworth BA ACA, 070124/MATT
Allegation:	The complaint is that Mr John Sudworth BA ACA is liable to disciplinary action under Disciplinary Bye-law 4.1c
Date of hearing:	3 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
Allegation:	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

 

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

Miss Khushboo Shahani of Europort, Gibraltar

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

Type of Member Provisional Member

Terms of Allegation

1a. Between 22 January 2022 and 22 March 2022 Ms Khushboo Shahani claimed expenses for ICAEW exam fees totalling £206, from her employer, ‘A’ Ltd.

This conduct was dishonest because Ms Khushboo Shahani submitted the expense claims when she was aware that she had not incurred these expenses;

Ms Khushboo Shahani is therefore liable to disciplinary action under Disciplinary Bye-law
4.1a effective between 14 October 2019 and 31 May 2023

2a. On or around 8 February 2022 Ms Khushboo Shahani claimed expenses for BPP training and study materials totalling £1,497.14 from her employer, ‘A’ Ltd.

This conduct was dishonest because Ms Khushboo Shahani knew that she had not incurred these expenses;

Ms Khushboo Shahani is therefore liable to disciplinary action under Disciplinary Bye-law
4.1a effective between 14 October 2019 and 31 May 2023

3a. Between 14 May 2022 and 24 June 2023 Ms Khushboo Shahani provided information to her employer ‘A’ Ltd about the ICAEW exams set out in Schedule A, stating that she had passed any or all of these exams when she had not done so.

This conduct was dishonest because Ms Khushboo Shahani knew at the time she provided the information that she had not passed any or all the exams listed in Schedule A;

Ms Khushboo Shahani is therefore liable to disciplinary action under Disciplinary Bye-law
4.1a effective between 14 October 2019 and 31 May 2023

5a. On or around 23 June 2022 Ms Khushboo Shahani provided information to the Professional Conduct Department at ICAEW about the ICAEW exams set out in Schedule A, stating she had booked and / or paid for any or all these exams when she had not done so.

This conduct was dishonest because Ms Khushboo Shahani she knew that at the time she provided the information that she had not sat or paid for any or all the exams listed in Schedule A.

Ms Khushboo Shahani is therefore liable to disciplinary action under Disciplinary Bye-law
4.1a effective between 14 October 2019 and 31 May 2023

Schedule A

	KBF	KAC	LAW	KMI	KTX
	Business Tech and Finance	Accounting	Law	Management Information	Principles of Taxation
Per Ms Shahani Spreadsheet:
Date Booked	02/08/2019	07/08/2019	25/11/2019	06/09/2019	02/10/2019
Date of Exam	03/08/2019	19/08/2019	06/12/2019	13/09/2019	10/10/2019
Date of Result	04/08/2018	20/08/2019	07/12/2019	14/09/2019	11/10/2019
Result	PASS	PASS	PASS	PASS	PASS

Schedule B

(as per Ms Shahani’s CV)   ACA Professional level Tax Compliance December 2020 (70%) Audit and Assurance June 2020 (84%) Financial Reporting and Accounting December 2019 (76%) ACA Certificate level 2017 to 2018 Accounting (82%) Assurance (87%) Management Information (76%) Law (65%) Tax  (72%) Business, Technology and Finance (92%)

Finding:
Allegations found proved

Order:  
Status as a provisional member is withdrawn
Pay a financial penalty of £10,000
Pay costs of £15,545

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Mr Paul Keith Matthews FCA of East Sussex, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on the 06 December 2024.

Type of Member Member

Terms of allegations

4. Between 5 December 2012 and 26 February 2016, Mr Paul Keith Matthews FCA, on behalf of ‘Firm A’, signed unqualified audit opinions on the financial statements of ‘Firm B’. The audit reports stated that the audit was conducted in accordance with International Standards on Auditing (‘ISA’), when it was not, in that the audit did not comply with ISA 500 ‘Audit Evidence’ as the auditor failed to obtain sufficient appropriate evidence in relation to a loan payable amount for the following financial periods:
   1. year ended 31 May 2012, audit report dated 5 December 2012; and/or
   2. year ended 31 May 2013, audit report dated 28 February 2014 and/or
   3. year ended 31 May 2014, audit report dated 26 February 2015; and/or
   4. year ended 31 May 2015, audit report dated 26 February 2016.

In so doing, Mr Paul Keith Matthews FCA failed to comply with s.130.1 ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019).

Mr Paul Keith Matthews FCA is therefore liable to disciplinary action under DBL 4.1b (effective 29 September 2011, 24 July 2013 and 1 January 2016 to 2 October 2016).

5. Between 5 December 2012 and 5 May 2017, Mr Paul Keith Matthews FCA, on behalf of ‘Firm A’, signed unqualified audit opinions on the group financial statements of ‘Firm C’. The audit reports stated that the audit was conducted in accordance with International Standards on Auditing (‘ISA’), when it was not, in that the audit did not comply with ISA 500 ‘Audit Evidence’ as the auditor did not obtain sufficient appropriate evidence in relation to a loan payable amount for the following financial periods:
   1. year ended 31 May 2012, audit report dated 5 December 2012; and/or
   2. year ended 31 May 2013, audit report dated 3 December 2013 and/or
   3. year ended 31 May 2014, audit report dated 26 February 2015; and/or
   4. year ended 31 May 2015, audit report dated 26 February 2016; and/or
   5. year ended 31 May 2016, audit report dated 5 May 2017.

In so doing, Mr Paul Keith Matthews FCA failed to comply with s.130.1 ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019).

Mr Paul Keith Matthews FCA is therefore liable to disciplinary action under DBL 4.1b (effective 29 September 2011, 24 July 2013, 1 January 2016 and 3 October 2016 to 10 October 2017).

6. On 5 June 2018, Mr Paul Keith Matthews FCA, on behalf of ‘Firm A’, signed an unqualified audit opinion on the group financial statements of ‘Firm C’ for the year ended 31 May 2017. The audit report stated that the audit was conducted in accordance with International Standards on Auditing (‘ISA’), when it was not, in that, the audit did not comply with ISA 500 ‘Audit Evidence’ because the auditor did not obtain sufficient and appropriate evidence in relation to certain liabilities.

In so doing, Mr Paul Keith Matthews FCA failed to comply with s.130.1 ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019).

Mr Paul Keith Matthews FCA is therefore liable to disciplinary action under DBL 4.1b (effective 11 October 2017 to 14 October 2018).

7. On or around 17 July 2012, Mr Paul Keith Matthews FCA prepared and filed dormant accounts for ‘Firm D’ for the year ended 31 October 2011 when ‘Firm D’ was not a dormant company as defined in section 1169 of Companies Act 2006.

In so doing, Mr Paul Keith Matthews FCA failed to comply with s.130.1 ICAEW’s Code of Ethics (effective 1 January 2011 to 31 December 2019).

Mr Paul Keith Matthews FCA is therefore liable to disciplinary action under DBL 4.1b (effective 29 September 2011 to 23 July 2013).

Mr Paul Keith Matthews is therefore liable to disciplinary action under Disciplinary Bye-law 4.1b effective 29 September 2011 to 2 October 2016, 3 October 2016 – 10 October 2017 and 11 October 2017 – 14 October 20181.

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

Order:
Severely Reprimanded
Fined £7,000
Pay costs of £7,500

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Mr John Sudworth ACA of Kent, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on the 03 December 2024.

Type of Member Member

Terms of allegation

Between 10 May 2023 and 26 May 2023 Mr John Sudworth ACA failed to provide the information, explanations and documents requested by letter dated 10 May 2023, issued in accordance with Disciplinary Bye-law 13.1, contrary to Disciplinary Bye-law 13.2.

Mr John Sudworth ACA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c

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

Order:
Severely Reprimanded
Fined £8,500
Pay costs of £5,110
Provide all outstanding PII cover and annual returns to the ICAEW no later than 4pm on the 20^th December 2024

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Mr David Nicholas Baxter FCA of Dereham, United Kingdom

A tribunal of the Tribunal Committee made the decision recorded below having heard formal allegations on the 26 and 27 November 2024

Type of Member Member

Terms of allegations

1. Between 18 February 2020 and 31 May 2023, Mr David Baxter FCA, failed to comply with:
   
   a) Regulation 8 of the Practice Assurance Regulations (effective 1 July 2019 to 31 May 2023) in that he failed to cooperate with the Practice Assurance Committee as requested in their decision letters dated 18 February 2020 and/or 11 October 2021 and/or 28 November 2022 in that he failed to obtain an external practice assurance review.
   AND/OR
   
   

   b) Regulation 12 of the Practice Assurance Regulations (effective 1 July 2019 to 31 May 2023) in that he failed to provide the information and/or documentation set out in Schedule A, as requested by the Practice Assurance Committee in their decision letters dated 18 February 2020 and/or 11 October 2021 and/or 28 November 2022:
   
   

   Schedule A
   1.	External Practice Assurance compliance review
   	The results of the external practice assurance review to be submitted to ICAEW within one month of its completion from 31 May 2020; and the Practice Assurance Committee decision letters dated 11 October 2021 and 28 November 2022.
   2.	Confirmation
   	To provide confirmation that if he contemplates making a loan to a client in future he will consider his objectivity and independence and document the outcome of that consideration.

   
   AND/OR
   
   c) Between 18 February 2020 and 02 September 2020, Mr David Baxter FCA, failed to comply with Regulation 12 of the Practice Assurance Regulations (effective 1 July 2019 to 31 May 2023) in that he failed to provide the information set out in Schedule B, as requested by the Practice Assurance Committee in their decision letter dated 18 February 2020.
   
   

   Schedule B
   1.	Confirmation
   	To provide by 05 March 2020 confirmation to Ms ‘A’ that he will obtain the external review on the terms set out above, together with the name of the reviewer his firm chose to carry out the external review.

    
   Mr David Baxter FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c. (effective from 14 October 2019 to 31 May 2023)
   
   

2. Between 5 February 2021 and 31 May 2023, Mr David Baxter FCA failed to comply with Practice Assurance Regulation 8 (effective 1 July 2019 to 31 May 2023) as set out in Schedule C below in that he failed to cooperate with ICAEW and respond to the correspondence.
   
   

   Schedule C	Correspondence	Document Number
   a)	Email sent on 5 February 2021	12
   b)	Email sent on 23 February 2021	12
   c)	Letter sent on 21 April 2021	13 & 14
   d)	Email sent on 13 May 2021	15
   e)	Email sent on 10 June 2021	15
   f)	Letter sent on 11 October 2021	23
   g)	Letter sent on 28 November 2022	25
   h)	Email sent on 20 December 2022	20

    
   Mr David Baxter FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective 14 October 2019 to 31 May 2023).
   
   
3. Between 24 November 2010 to 31 May 2023 Mr David Baxter FCA, failed to ensure that, ‘The firm’, had complied with the following:
   a) The Money Laundering Regulations 2007 (effective 15 December 2007 until 25 June 2017) as follows;
   i) Regulation 20(1)(a) & (e) in that he did not establish and maintain appropriate and risk-sensitive policies and procedures relating to customer due diligence measures and ongoing monitoring and risk assessment and management; and / or
   ii) Regulation 20(1)(f) in that he did not monitor and manage their compliance with The Money Laundering Regulations 2007; and / or 
   iii) Regulation 7 in that he did not ensure that appropriate and complete customer due diligence measures were applied to all of their clients; and / or
   
   AND / OR
   
   b) The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (effective from 26 June 2017) as follows;
   
   i) i. Regulation 18 in that he did not take appropriate steps to identify and assess the risks to the firm and did not document such risk assessments; and / or
   ii)ii. Regulation 19 in that he did not establish and maintain policies, controls and procedures, in writing, to mitigate and manage the risks; nor regularly review and update the policies, controls and procedures; and / or
   iii) iii. Regulation 27 in that he did not establish and maintain appropriate and risk-sensitive policies and procedures relating to customer due diligence measures and ongoing monitoring and risk assessment and management; and / or
   
   Mr David Baxter FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a. (effective between 1 September 1998 to 28 September 2011, 29 September 2011 to 23 July 2013, 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 and 14 October 2019 to 31 May 2023)
   
   
4. a) On or before 24 November 2010, Mr David Baxter FCA, on behalf ‘The firm’, following a QAD visit carried out in 2010, gave an assurance that in relation to Client Due Diligence and Money Laundering procedures that he had:
   
   “Adopted standard documentation from ‘Firm B’ audit/non-audit file. Now maintaining a file reviews. Progressively working through all clients including existing – target completion 31 March 2011”
   and / or;
   
   b) On or before 20 June 2019, Mr David Baxter FCA, on behalf of ‘The firm’, following a QAD visit carried out on 30 May 2019, gave assurances, in response to findings that the firm had no documented firm wide assessment, and / or documented assessment of the risk of money laundering, and / or procedures in place to carry out client due diligence, that he would:
   
   

   Firm-wide risk assessment

   “Perform a whole firm documented risk assessment using ICAEW resources during the month of July 2019. Maintain a copy on file and repeat annually.

   Manage risks by not undertaking work outside of the low level risk clients only based in the UK currently serviced by ‘the firm’. This is linked to the use of new client and annual review checklists. 31/07/2019”

   And/or

   Client AML risk assessment

   “All new clients will be credit reference checked in addition to the usual passport and utility bill documents seen and kept on file. Due to low level of new clients the ICAEW service will be utilised.

   A progressive update of existing client identity documents will be undertaken over the course of the current year as work commences on each set of accounts or personal tax returns.

   Document consideration of each client’s individual risk profile by use of a checklist and notes and update at least annually.”

   And/or

   Client due diligence (‘CDD’)

   “Document annual update of client risk assessment when commencing each year’s accounts or tax returns.

   Use a standard checklist tool.

   When contacted by clients during the course of the year, outside of normal accounts/return production, update client identification information, notes and risk assessment for any key trigger events. 30/06/2019 onwards”

   The above breached Practice Assurance Regulation 8 in that Mr Baxter failed to comply with the assurance, because at subsequent QAD visits on 30 May 2019 and / or 9 May 2022, it was found that the assurances had not been complied with.
   
   Mr David Baxter FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a. (effective between 1 September 1998 to 28 September 2011, 29 September 2011 to 23 July 2013, 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 and 14 October 2019 to 31 May 2023)
   
   

5. Between December 2018 and February 2019, Mr David Baxter FCA, provided a loan to a client of £2,200 and failed to evaluate the threat to his independence arising from the provision of a loan to a client and whether this could be managed with safeguards, which was contrary to ICAEW’s Code of Ethics section 100.8, and / or section 220.2, and / or section 280 (effective between 1 January 2011 and 31 December 2019).
   
   Mr David Baxter FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a. (effective 15 October 2018 to 13 October 2019)
6. Between 3 December 2021 to 31 May 2023, Mr David Baxter FCA, has failed to co-operate with ICAEW in that he failed to respond to the correspondence set out in Schedule C which is in breach of Disciplinary Bye-law 10.7 (effective from 14 October 2019 to 31 May 2023):
   
   

   Schedule D
   	Date	From	Method	Document
   a)	3 December 2021	PCD Case manager	Letter sent by e-mail	28 & 29
   b)	22 December 2021	PCD Case manager	Letter sent by e-mail	30 & 31
   c)	24 January 2022	PCD Case manager	Letter sent by post and e-mail	32 & 33
   d)	24 May 2022	PCD Case manager	Letter sent by post and e-mail	34 & 35
   e)	25 August 2022	PCD Case manager	Letter sent by e-mail	36 & 37
   f)	20 January 2023	PCD Case manager	Letter sent by e-mail	39 & 40
   g)	16 February 2023	PCD Case manager	Letter sent by e-mail	41 & 42
   h)	13 March 2023	PCD Case manager	Letter sent by post and e-mail	43 & 44

   
   
   Mr David Baxter FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c. (from 14 October 2019 to 31 May 2023).
   
   

Finding:
Allegations 1(a), 1(b) (save in respect of part 1 of Schedule A), 1(c), 2, 3(a)(i)
to (iii), 3(b)(i) to (iii), 4(a), 4(b), 5 and 6 proved

Order:
Severe Reprimand
Fined £10,000
Costs of £18,700

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Mr David Warren Hannah [ACA] of Kibworth, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 25 and 26 November 2024

Type of Member Member

Terms of allegations

1. Between 26 September 2011 and 12 October 2011, Mr David Warren Hannah ACA, when directing payment and providing instructions to his solicitors for the purchase of the property “’A’ in Leicestershire” failed to disclose in any SDLT form, the full consideration of £765,000 for the transaction, thereby avoiding full assessment for stamp duty land tax. In so doing he failed to comply with his obligations arising under the Finance Act 2003 to pay stamp duty land tax in the sum of £30,600 on the transaction.
   
   This was in breach of section 150 of the Code of Ethics (Professional Behaviour) (effective from 1 January 2011 to 31 December 2019) because Mr Hannah knew or should have known his actions may discredit the profession.
   
   Mr David Warren Hannah ACA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a.
   
   
2. Between 4 April 2022 and 26 July 2023, Mr David Warren Hannah ACA failed to notify the Members’ Registrar of ICAEW of changes to his contact details within 28 days as required by Regulation 3 of Information to be supplied by members (effective from 1 December 2010).
   
   Mr David Warren Hannah ACA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c
   
   
3. From 15 June 2021 to 31 May 2023, Mr David Warren Hannah ACA, failed to cooperate promptly and in full with the Professional Conduct Department with its investigation into the complaint 059040/MATT in that he:
   
   b) Failed to provide a substantive response to a letter from ICAEW dated 04 April 2022; and/or
   c) Failed to respond to a letter from ICAEW dated 13 January 2023.
   
   This was in breach of Disciplinary Bye-law 10.7.
   
   Mr David Warren Hannah ACA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective from 14 October 2019).

Finding: Allegations found proved

Order:

Allegation 1: exclusion and a financial penalty of £10,000
Allegation 2: severe reprimand and a financial penalty of £1,000
Allegations 3(b) and (c): severe reprimand and a financial penalty of £5,000
Pay Costs of £40,231

The tribunal decided, having considered the proportionality of the overall sanction (and the costs awarded) to reduce the financial penalty to nil

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Mr Howard Neil Machin FCA of Beaconsfield, United Kingdom

A tribunal of the Tribunal Committee made the decision recorded below having heard formal allegations on the 19 November 2024 

Type of Member Member

Terms of allegations

1. Between 04 December 2020 and 29 September 2022, Mr Howard Machin, FCA, failed to
   submit to ICAEW the annual return for ‘The Firm’ for the year ending 30 April 2020.
   
   The above is a failure to comply with:
   
   a) Practice Assurance 12 of the Practice Assurance Regulations effective from 31 July 2019
   to 31 May 2023;
   
   And/ or
   b) Regulation 2.5 of the Professional Indemnity Regulations effective from 29 May 2020 to 31 December 2020 and 1 January 2021 to 31 May 2023.
   
   Mr Machin is therefore liable to disciplinary action under 4.1c of the Disciplinary byelaws effective from 14 October 2019 to 31 May 2023.
   
   
2. Between 09 August 2021 and 29 September 2022, Mr Howard Machin, FCA, failed to submit to ICAEW the annual return for ‘The Firm’ for the year ending 30 April 2021.
   
   The above is a failure to comply with:
   
   a) Practice Assurance 12 of the Practice Assurance Regulations effective from 31 July 2019
   to 31 May 2023;
   
   And/ or
   b) Regulation 2.5 of the Professional Indemnity Regulations effective from 1 January 2021 to
   31 May 2023.
   
   Mr Machin is therefore liable to disciplinary action under 4.1c of the Disciplinary byelaws effective from 14 October 2019 to 31 May 2023.
   
   
3. Between 16 September 2022 and 29 September 2022, Mr Howard Machin, FCA, failed to
   submit to ICAEW the annual return for ‘The Firm’ for the year ending 30 April 2022.
   
   The above is a failure to comply with:
   
   a) Practice Assurance 12 of the Practice Assurance Regulations effective from 31 July 2019
   to 31 May 2023;
   
   And/ or
   b) Regulation 2.5 of the Professional Indemnity Regulations effective from 1 January 2021 to 31 May 2023.
   
   Mr Machin is therefore liable to disciplinary action under 4.1c of the Disciplinary bye-laws effective from 14 October 2019 to 31 May 2023.

Finding: Allegations found proved

Order: Severe Reprimand

Fined £10,000

Costs of £7825

This decision may be subject to appeal

---

Disciplinary Committee – tribunal summary of decision

Mr Gavin Roland Williams (FCA) of Bedfordshire, United Kingdom

A Tribunal of the Tribunal’s Committee made the decision recorded below having heard a formal allegation on 16 to 20 September 2024 and 7 November 2024

Type of Member Member

Terms of Allegations

1. Between 26 November 2019 and 14 December 2020 Mr Gavin Roland Williams, FCA, on behalf of ‘A’, failed to comply with Audit Regulation 3.09 in that he failed to allow access to any or all of the documents and information in Schedule A regarding ‘B’ for the year ended 31 August 2018, insofar that he did not provide them when requested by ‘C’:

Schedule A

No.	CMC Audit Information requested by ‘C’ in respect of audit report for year ended 31 August 2018	Dates information requested by ‘C’
1	Fixed asset register	26 November 2019 17 April 2020 18 May 2020
2	Breakdown of debtors/ other debtors	26 November 2019 17 April 2020 18 May 2020
3	Breakdown of prepayments	26 November 2019 17 April 2020 18 May 2020
4	Trade creditor report	26 November 2019 17 April 2020 18 May 2020
5	Breakdown of accruals and other creditors	26 November 2019 17 April 2020 18 May 2020
6	Other relevant schedules	26 November 2019
7	Details of the ‘D’	17 April 2020 18 May 2020
8	Details of the ‘E’	17 April 2020 18 May 2020
9	Audit approach plan	18 May 2020
10	Testing of designated fund and restricted fund	18 May 2020
11	Final Analytical Review	18 May 2020
12	Letter of representation	18 May 2020
13	Letter of comment/keys issues report to client	18 May 2020
14	Tests of donations received	18 May 2020
15	Tests of investments	18 May 2020
16	Large and unusual bank transactions test	18 May 2020
17	Review of key law or regulations for the client	18 May 2020
18	Test of accounting estimates	18 May 2020

Mr Williams is therefore liable to disciplinary action in accordance with Disciplinary Bye-law 4.1b effective from 14 October 2019 to 31 May 2023.

2. Between 15 May 2020 and 18 May 2020 Mr Gavin Roland Williams, FCA, failed to comply with paragraph R115.1 and/or paragraph R115.1A2 of the Code of Ethics (professional behaviour) effective from 01 January 2020, in that he made any or all of the comments set out in Schedule B to and/or about ‘F’ of ‘C’:

Schedule B

No.	Date and method of communication	Comment within the communication
1	Mr Williams emailed ‘F’ on 15 May 2020 at 15:36	“Any idiot could have done this by now…” “p.s. I will be telling your client, my friends, about all of this.”
2	Mr Williams emailed ‘F’ on 15 May 2020 at 17:05	“are you that incompetent?”.
3	On 16 May 2020, Mr Williams emails ‘C’ new client, ‘G’, copying in ‘F’, Ms ‘I’ and PCD and makes personal comments about ‘F’	“you have a meal om [sic] your plate with this auditor who even needs toilet roll bought for her…I’m a bit angry with her horse riding conduct (yes she rides horses)”.
4	Mr Williams sends a further email on 17 May 2020 to the client copying in ‘F’ and PCD	“I see no reason for your complaint, so get off your pony, get on a horse and then I will listen to you.”

Mr Gavin Roland Williams, FCA, is therefore liable to disciplinary action in accordance with Disciplinary Bye-law 4.1a effective from 14 October 2019 to 31 May 2023.

3. On 31 March 2019 Mr Gavin Roland Williams FCA, on behalf of ‘A’, signed an unqualified audit opinion on the financial statements of ‘B’ for the year ended 31 August 2018 which stated the audit had been conducted in accordance with ISAs (UK) and that the accounts had been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice when:
   1. the audit was not conducted in accordance with International Standard on Auditing 500 “Audit Evidence” because the auditor did not obtain sufficient appropriate audit evidence in relation to the following areas:
      1. Income; and/or
      2. Fixed Assets; and/or
      3. Creditors;

   And/or

   2. the audit was not conducted in accordance with International Standard on Auditing 230 “Audit Documentation” because the auditor did not prepare documentation that provided sufficient and appropriate record of the basis for the auditor’s report; and/or
   3. the audit was not conducted in accordance with International Standard on Auditing 300 “Planning” because the auditor did not sufficiently plan the audit to obtain sufficient and appropriate audit evidence for the basis for the auditor’s report; and/or
   4. the audit was not conducted in accordance with International Standard on Auditing 570 “Going Concern” because the auditor did not obtain sufficient appropriate audit evidence in relation to going concern; and/or
   5. The financial statements were not compliant with the Charities SORP 2015, FRS 102 in respect of the accounting treatment regarding the omitted statement of cash flows.

Mr Gavin Roland Williams, FCA, is therefore liable to disciplinary action in accordance with Disciplinary Bye-law 4.1b effective from 15 October 2018 to 13 October 2019.

4. On 23 October 2018 Mr Gavin Roland Williams FCA, on behalf of ‘A’, signed an unqualified audit opinion on the financial statements of ‘H’ for the year ended 31 March 2018 which stated the audit had been conducted in accordance with ISAs (UK) and that the accounts had been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice when:
   1. the audit was not conducted in accordance with International Standard on Auditing 500 “Audit Evidence” because the auditor did not obtain sufficient appropriate audit evidence in relation to the following areas:
      1. Creditors, and/or
      2. Income,

   And/or

   2. the audit was not conducted in accordance with International Standard on Auditing 230 “Audit Documentation” because the auditor did not prepare documentation that provided sufficient and appropriate record of the basis for the auditor’s report; and/or
   3. the audit was not conducted in accordance with International Standard on Auditing 300 “Planning” because the auditor did not sufficiently plan the audit to obtain sufficient and appropriate audit evidence for the basis for the auditor’s report; and/or
   4. the audit was not conducted in accordance with International Standard on Auditing 570 “Going Concern” because the auditor did not obtain sufficient appropriate audit evidence in relation to going concern; and/or
   5. The financial statements were not compliant with Charities SORP 2015 FRS102.

Mr Gavin Roland Williams, FCA, is therefore liable to disciplinary action in accordance with Disciplinary Bye-law 4.1b effective from 15 October 2018 to 13 October 2019.

5. On 27 September 2018 Mr Gavin Roland Williams FCA, on behalf of ‘A’, signed an unqualified audit opinion on the financial statements of ‘J’ for the year ended 31 March 2018 which stated the audit had been conducted in accordance with ISAs (UK) and that the accounts had been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice when:
   1. the audit was not conducted in accordance with International Standard on Auditing 500 “Audit Evidence” because the auditor did not obtain sufficient appropriate audit evidence in relation to the following areas:
      1. Income; and/or
      2. Trade debtors; and/or
      3. Accrued income

   And/or;

   2. the audit was not conducted in accordance with International Standard on Auditing 230 “Audit Documentation” because the auditor did not prepare documentation that provided sufficient and appropriate record of the basis for the auditor’s report; and/or
   3. the audit was not conducted in accordance with International Standard on Auditing 300 “Planning” because the auditor did not sufficiently plan the audit to obtain sufficient and appropriate audit evidence for the basis for the auditor’s report; and/or
   4. the audit was not conducted in accordance with International Standard on Auditing 570 “Going Concern” because the auditor did not obtain sufficient appropriate audit evidence in relation to going concern; and/or
   5. The financial statements were not compliant with the Charities SORP 2015, FRS 102 in respect of the accounting treatment regarding the omitted statement of cash flows.

Mr Gavin Roland Williams, FCA, is therefore liable to disciplinary action in accordance with Disciplinary Bye-law 4.1b effective from 11 October 2017 to 14 October 2018.

6. Between 18 December 2020 and 17 December 2021, Mr Gavin Roland Williams, FCA, provided PCD with some or all of the documents in Schedule C, belonging to the audit file of ‘B’ for the year ended 31 August 2018.

   The above is said to breach paragraph R111.1 and/or R111.A1 of the Code of Ethics in that the documents provided were presented to PCD on the basis that they had been used to support the audit opinion dated 31 March 2019 when this was not the case. Mr Williams conduct was therefore not straightforward and/or truthful.

Schedule C

No.	Date Document Provided	Document
1	8 February 2021	Planning and Completion Memo – not dated
2	18 December 2020	‘K’ Title deed dated 18 December 2020
3	18 December 2020	‘L’ Title deed dated 18 December 2020

Mr Gavin Roland Williams, FCA, is therefore liable to disciplinary action in accordance with Disciplinary Bye-law 4.1a effective from 14 October 2019 to 31 May 2023.

7. Between 12 February 2023 and 25 March 2023 Mr Gavin Roland Williams, FCA, failed to comply with Paragraph R115.1 and/or paragraph 115.1A2 of the Code of Ethics (professional behaviour) effective from 01 January 2020 in that he made any or all of the comments set out in Schedule D to ‘M’ about ‘N’ and/or ‘M’, both of ICAEW’s Professional Conduct Department.

Schedule D

No.	Date and method of communication	Comment within the communication
1	Mr Williams emailed ‘M’ on 12 February 2023	“I am sure you can see how stupid ‘N’ is making all of us look”
2	Mr Williams sends an e-mail to ‘M’ dated 24 February 2023	“M’, I told you that ‘N’ is corrupt.”
3	Mr Williams provides an e-mail on 17 March 2023 to ‘M’ responding to a further query.	“If it may help, I've attached a recent land registry search which confirms that your primary question was a load of bollox.” “Please include this comment in your "draft" report, once you are able to do your job.”
4	Mr Williams provides an e-mail to ‘M’ on 24 March 2023	“This is to ensure that you can't make up anything further (such as the land registry search)…”

Mr Gavin Roland Williams, FCA, is therefore liable to disciplinary action in accordance with Disciplinary Bye-law 4.1a effective from 14 October 2019 to 31 May 2023.

Finding: Allegations Proved

Order:
Exclusion from membership of ICAEW (allegation 6)
Severely reprimanded (allegations 1,2,3,4,5 and 7)
A fine of £29,500 and costs of £43,015 reduced on the grounds of limited means to an order to pay £20,000 as a contribution towards the fine and costs.

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Mr Joseph Jackson of London, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 22 October 2024

Type of Member Provisional Member

Terms of Allegation

On or around 2 August 2022, Mr Joseph Jackson, 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 Joseph Jackson is liable to disciplinary action under Disciplinary Byelaw 4.1a (effective from 14 October 2019 to 31 May 2023)

Finding: Allegation proved on own admission

Order:

Severely reprimanded
Pay a Financial Penalty of £3,500
Pay Costs of £6,430

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Botros & Co of Leeds, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 21 October 2024

Type of Member Member Firm

Terms of Allegation

Between 6 June 2017 and 31 August 2022, Botros & Co failed to disclose to ICAEW that the firm had audit clients and received income from providing audit services on its annual returns for the following years:

a. 2017 and / or
b. 2018 and / or
c. 2019 and / or
d. 2020 and / or
e. 2021 and / or
f. 2022

This was in breach of Audit Regulation 2.10A and/or Audit Regulation 6.06.

Botros & Co is therefore liable to disciplinary action under Disciplinary Bye-law 6.2a.

Finding: Allegation found proved

Order:

Reprimanded
Pay a Financial Penalty of £3,500
Pay costs of £11,250

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Mr Umar Suleyman of South Croydon, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 16 October 2024

Type of Member Provisional Member

Terms of Allegation

1. On or before 3 August 2022, Mr Umar Suleyman, 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 Umar Suleyman is liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 14 October 2019 to 31 May 2023)

Finding: Allegation proved on own admission

Order:
Severely Reprimanded
Pay a Financial Penalty of £2,100
Pay costs of £3,900
Undertake approved ICAEW Ethics CPD Training by 31 December 2024

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Mr Neil James Heavens FCA of Coate, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 7 and 8 October 2024.

Type of Member Member

Terms of Allegation

1. Between 27 May 2017 and 28 July 2018, Mr Neil James Heavens FCA CTA, submitted corporation tax returns for ‘A’ Ltd to HMRC without requiring them to be reviewed and/or approved by the director Mr ‘B’ for the following years;

   1. year ended 30 September 2016 and/or
   2. year ended 30 September 2017
   
   

   In doing so, Mr Heavens failed to adhere to paragraphs 3.26 to 3.28 of Professional Conduct in Relation to Taxation (PCRT) (effective 1 March 2017).

   Mr Heavens is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 3 October 2016 and 14 October 2018).

2. Between 27 May 2017 and 28 June 2018, Mr Neil James Heavens FCA CTA when preparing the corporation tax returns for ‘A’ Ltd,:

   1. Failed to include the overdrawn director’s loan account balance on the corporation tax return for the year ended 30 September 2016; and/or
   2. Incorrectly stated on the CT600A that the director, Mr ‘B’, had, on 28 June 2018, fully repaid his overdrawn director’s loan account balance of £213,975.60 for the year ended 30 September 2017, when this was incorrect as the loan had not been repaid.
   
   

   In doing so, Mr Heavens breached s130.1 (Professional Competence and Due Care) of the Code of Ethics (effective from 1 January 2011 to 31 December 2019.)

   Mr Heavens is therefore liable to disciplinary action under Disciplinary Bye-law 4.1b (effective between 3 October 2016 and 14 October 2018).

3. Between 5 December 2017 and 28 June 2018, Mr Neil James Heavens FCA CTA prepared and / or submitted to Companies House the unaudited financial statements of ‘A’ Ltd for the year ended 30 September 2017, which were incorrect as the accounts did not include the related party note that was required by s6.2 and s6A.1 of FRS105 and/or under s413 Companies Act 2006, disclosing the overdrawn director’s loan account of Mr ‘B’.

   In doing so, Mr Heavens breached s130.1 (Professional Competence and Due Care) of the Code of Ethics (effective from 1 January 2011 to 31 December 2019.)

   Mr Heavens is therefore liable to disciplinary action under Disciplinary Bye-law 4.1b (effective 11 October 2017 to 14 October 2018).

4. Between 1 November 2009 and 24 January 2023, Mr Neil James Heavens FCA CTA failed to notify the Members’ Registrar of ICAEW of the formation of ‘C’ Ltd, as required by the following regulations:

   1. Within 20 business days as required by Practice Assurance Regulation 9 (effective 1 January 2008 until 30 June 2019); and / or
   2. Within 10 business days as required by Practice Assurance Regulation 13 (effective from 1 July 2019); and / or
   3. Within 28 days as required by the Information to be supplied by members Regulation 3 (effective from 1 December 2010).
   
   

   Mr Neil James Heavens FCA is therefore liable to disciplinary action under Disciplinary Bye law 4(1)(c )(effective 1 September 1998, 29 September 2011, 24 July 2013, 1 January 2016, 3 October 2016, 11 October 2017, 14 October 2018, 14 October 2019.)

Finding: All allegations found proved

Order:
Severely Reprimanded
Financial Penalty of £12,000
Pay costs of £30,000

This decision may be subject to appeal

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Tribunals Committee – tribunal summary of decision

Mr ‘A’ [FCA] of United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 30 September 2024

Type of Member Member

Terms of Allegation

Allegation 1

Between 30 October 2020 and 5 November 2021, Mr ‘A’ FCA took £1,865,615.61 from the client bank accounts of ‘B’ for his personal use.

The above was dishonest because Mr ‘A’ knew that he was not entitled to take the money.

Mr ‘A’ is therefore liable to disciplinary action under 4.1a of the bye laws effective from 14 October 2019 to 31 May 2023.

Allegation 2

Between 7 January 2021 and 4 November 2021, Mr ‘A’ FCA took £230,064.21 from the office accounts of ‘B’ for his personal use.

The above was dishonest because:

1. The money was taken without ‘B’s knowledge and / or consent; and / or
2. Mr ‘A’ purported the payments to have been made to suppliers for business expenses when he knew that was not correct.

Mr ‘A’ is therefore liable to disciplinary action under 4.1a of the bye laws effective from 14 October 2019 to 31 May 2023.

Allegation 3

On 9 November 2021, Mr ‘A' FCA made a claim under the Direct Debit indemnity scheme for £120,999 of payments that had been taken from the ‘C’ Global Client Account’ of ‘B’, on the basis that the payments were unauthorised.

The above was dishonest because Mr ‘A’ knew that the direct debits had been taken by PayPal, in accordance with his instructions.

Mr ‘A’ is therefore liable to disciplinary action under 4.1a of the bye laws effective from 14 October 2019 to 31 May 2023.

Allegation 4

On 21 June 2021, Mr ’A’ FCA asked Mrs ‘D’ to give him £75,000 of a loan on the basis that he was ‘…waiting to complete on some refinancing on my house which is taking longer than expected. I was wondering in bridging me some short term cash c £75k from ‘E’’

The above was dishonest in that Mr ‘A’ knew that he was not refinancing his house.

Mr ‘A’ is therefore liable to disciplinary action under 4.1a of the bye laws effective from 14 October 2019 to 31 May 2023.

Allegation 5

On 6 January 2021, Mr ‘A’ FCA provided his personal bank details to a client of ‘B’, ‘F’ of the ‘G’, purporting that the details were those of ‘B’.

The above was dishonest because Mr ‘A’ knew that:

1. The bank details were his personal bank account details and not those of ‘B’; and / or
2. The result would be that he would receive monies that he was not entitled to.

Mr ‘A’ is therefore liable to disciplinary action under 4.1a of the bye laws effective from 14 October 2019 to 31 May 2023.

Allegation 6

On 24 September 2021, Mr ‘A’ FCA forwarded an e-mail to Mrs ‘D’ dated 23 September 2021 purporting that it was from ‘H’ of NatWest bank and claiming that funds of £43,990 had been halted and subject to further checks.

The above was dishonest in that Mr ‘A’ had falsified the e-mail sent to Mrs ‘D’ to conceal that he had taken her money.

Mr ‘A’ is therefore liable to disciplinary action under 4.1a of the bye laws effective from 14 October 2019 to 31 May 2023.

Allegation 7

Between 25 February 2022 and 14 December 2022, Mr ‘A’ FCA failed to comply with Regulation 12 of the Regulations Governing the Use of the Description Chartered Accountants and ICAEW General Affiliates (effective from 19 June 2017 to 31 May 2023), insofar as his firm, ‘I’ Ltd, described itself as a firm of Chartered Accountants when Mrs ‘J’ was not a member or affiliate member of ICAEW.

Mr ‘A’ is therefore liable to disciplinary action under 4.1c of the bye laws effective from 14 October 2019 to 31 May 2023.

Finding: Allegations found proved on own admission

Order:
Excluded
Fined £7,000
Pay costs of £14,000

This decision may be subject to appeal

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Tribunals Committee - tribunal summary of decision

Mr Howard Lionel Morris FCA of Middlesex, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 26 September 2024

Type of Member Member

Terms of Allegation

Allegation 1

On or around 8 January 2016, Mr Howard Morris FCA, on behalf of his firm, ‘A’ & Co, and/or ‘B’ Ltd, following a QAD visit carried out between 17 November and 16 December 2015, confirmed that: 

a)  in response to findings that the firm’s procedures do not include a proper assessment of the risk of money laundering:

“No new clients are being taken on. For existing clients, a review will be made at the time the annual accounts/tax are dealt with and notes appended to the file”

AND/OR

b)  in response to findings that no annual compliance review of compliance with the Clients’ Money Regulations had been undertaken:

“By referral to helpsheet, a review will be carried out end June annually”

At a subsequent QAD visit between 28 – 29 April 2021, it was found that these assurances had not been complied with, contrary to Practice Assurance Regulation 4 (effective 1 January 2008 – 30 June 2019) and Regulation 8 (effective 1 July 2019 – 31 May 2023). 

Mr Howard Morris FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective between 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 and 14 October 2019 to 31 May 2023).

Allegation 2

Between 8 October 2021 and 23 October 2023, Mr Howard Morris FCA, failed to comply with the requirements directed by the Practice Assurance Committee on 23 September 2021 and notified to him by a letter dated 8 October 2021, as set out in schedule A, contrary to Practice Assurance Regulation 12 (effective 1 July 2019 to 31 May 2023 and effective from 1 June 2023):

Schedule A
I	Submit the results of an external clients' money compliance review to ICAEW within one month of the date of review.
II	Provide confirmation he had studied Consultative Committee of Accountancy Bodies (CCAB) Anti Money Laundering (AML) guidance and the information from ICAEW AML service, including the training element no later than 31 December 2021.
III	Provide a copy of his documented AML policies and procedures demonstrating his understanding of the requirements of the Money Laundering Regulations (MLR) 2017, no later than four weeks after completion of the training outlined in ii).
IV	Provide an updated firm-wide risk assessment including details of the procedures and actions mitigating identified risks no later than four weeks after completion of the training outlined in ii).
V	Provide six examples of client AML risk assessment and client due diligence (CDD) covering 2 individuals, 2 unincorporated businesses and 2 companies no later than eight weeks after completion of the training outlined in ii).
VI	Notify ICAEW on completion of client AML risk assessments for all clients, no later than 31 March 2022.
VII	Provide an assessment of his CPD needs and training plan up until 31 December 2022.
VIII	Provide confirmation of booking and attendance of a course/webinar on small and micro company accounts requirements and filing options, taking place by no later than 31 December 2021.
IX	Provide two sets of micro and one set of small company accounts (both the version prepared for the client and the version filed at Companies House) by no later than 31 March 2022.

Mr Howard Morris FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective 14 October 2019 to 31 May 2023 and from 1 June 2023).

Allegation 3

Between 10 March 2020 and 30 November 2020, Mr Howard Morris FCA, as principal of ‘A’ & Co, held money in excess of £10,000 for any or both of the clients listed in Schedule B for more than 30 days without it being paid into a separately designated bank account in the name of the relevant client, contrary to regulation 13 of the Clients’ Money Regulations (effective from 1 January 2017).

Schedule B
I	Ms ‘C’ / ‘D’ Ltd
II	‘E’

Mr Howard Morris FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective from 14 October 2019 to 31 May 2023).

Allegation 4

Between 7 February 2018 and 1 October 2021, Mr Howard Morris FCA, as principal of ‘A’ & Co, failed to ensure that his firm, complied with regulation 21 of the Clients’ Money Regulations (effective from 1 January 2017) in relation to the clients set out in Schedule C, as he:

a) failed to ensure that the sum of the credit balance held for all clients was at least equal to the total balance held in all client bank accounts; and / or

b)  the firm withdrew amounts from client bank accounts that were greater than the credit balance held for that client.

Schedule C
I	‘F’ Ltd
II	‘G' ltd
III	‘H’ Ltd
IV	‘H’ Ltd
V	‘I’
VI	‘J’
VII	‘K’
VIII	‘L’
IX	‘M’

Mr Howard Morris FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective from 11 October 2017 to 14 October 2018, 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023).

Allegation 5

Between 26 February 2021 and 26 March 2021, Mr Howard Morris FCA, as principal of ‘A’ & Co, withdrew funds of £5,915.34 from the client bank account without authorisation from a client and / or without complying with the other requirements of Clients’ Money Regulation 20 (effective from 1 January 2017).

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

Finding: Allegations found proved on own admission

Order:

Severely reprimanded
Fined £7,500
Pay costs of £9,545

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Tribunals Committee - tribunal summary of decision

Mr William Ward FCA of London, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 25 September 2024

Type of Member Member

Terms of Allegations

Allegation 1a

Between 30 September 2020 and 21 October 2020, Mr William Ward FCA submitted, as a record of work done, any or all of the false timesheet entries, as set out below in Schedule A, to his employer, ‘A’ LLP. This conduct was dishonest because he knew that he had not undertaken the work activities shown in the entries he submitted on his timesheets.

			Schedule A
Ref.	Date	Hours	Detail	Submission date
I	22/09/2020	3.50	Audit – ‘B’	30/09/2020
II	23/09/2020	3.50	Audit – ‘B’	30/09/2020
III	24/09/2020	5.50	Audit – ‘B’	30/09/2020
IV	08/10/2020	7.50	Audit – ‘C’ Limited	14/10/2020
V	09/10/2020	7.50	Audit – ‘C’ Limited	14/10/2020
VI	15/10/2020	7.50	‘B’	21/10/2020
VII	16/10/2020	7.50	‘B’	21/10/2020
VIII	05/10/2020	6.50	Internal Compliance Training	14/10/2020
IX	06/10/2020	6.50	Internal Compliance Training	14/10/2020
X	07/10/2020	6.50	Internal Compliance Training	14/10/2020
		62.00

Mr William Ward is therefore liable to disciplinary action under Disciplinary Bye-law
4.1a (effective 14 October 2019 to 31 May 2023).

AND / OR

Allegation 1b

Between 30 September 2020 and 21 October 2020, Mr William Ward FCA submitted, as a record of work done, any or all of the inaccurate timesheet entries, as set out below in Schedule A, to his employer, ‘A’ LLP. This conduct lacked integrity because he knew the timesheets contained misleading statements, and this was contrary to subsection R111.2 of ICAEW’s Code of Ethics (effective from 1 January 2020).

			Schedule A
Ref.	Date	Hours	Detail	Submission date
I	22/09/2020	3.50	Audit – ‘B’	30/09/2020
II	23/09/2020	3.50	Audit – ‘B’	30/09/2020
III	24/09/2020	5.50	Audit – ‘B’	30/09/2020
IV	08/10/2020	7.50	Audit – ‘C’ Limited	14/10/2020
V	09/10/2020	7.50	Audit – ‘C’ Limited	14/10/2020
VI	15/10/2020	7.50	‘B’	21/10/2020
VII	16/10/2020	7.50	‘B’	21/10/2020
VIII	05/10/2020	6.50	Internal Compliance Training	14/10/2020
IX	06/10/2020	6.50	Internal Compliance Training	14/10/2020
X	07/10/2020	6.50	Internal Compliance Training	14/10/2020
		62.00

Mr William Ward is therefore liable to disciplinary action under Disciplinary Bye-law
4.1a (effective 14 October 2019 to 31 May 2023). 

Finding: Allegations proved on own admission

Order: Severe Reprimand

Fined £7,000
Pay costs of £10,000

This decision may be subject to appeal.

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Tribunals Committee - tribunal summary of decision

Mr Phillip Powell ACA of Stevenage, United Kingdom

A Tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 17 September 2024

Type of Member Member

Terms of Allegations

Allegation 1a

On or around 28 March 2022, Mr Phillip Powell ACA, during the audit of Firm ‘A’, asked a
junior member of staff to select the sales sample for the audit of Firm ‘A’ from a source which he knew was contrary to the instruction of the audit manager.

Mr Powell ACA’s conduct lacked integrity because he knew that he was not following the
audit planned procedures by selecting the samples the way he did, which would cause the
audit test to fail.

Mr Powell ACAs conduct breached R111.1 of ICAEW’s Code of Ethics (effective 1 January
2020).

Mr Powell ACA is therefore liable to disciplinary action pursuant to DBL 4.1a (effective 14
October 2019 – 31 May 2023).

And/or

Allegation 1b

On or around 28 March 2022, Mr Phillip Powell ACA, during the audit of Firm ‘A’, asked a
junior member of staff to select the sales sample for the audit of Firm ‘A’, from a source which he knew was contrary to the instruction of the audit manager.

Mr Powell ACA’s conduct breached R115.1 of ICAEW’s Code of Ethics (professional
behaviour) (effective 1 January 2020).

Mr Powell ACA is therefore liable to disciplinary action pursuant to DBL 4.1a (effective 14October 2019 – 31 May 2023).

Allegation 2a

On or around 28 March 2022, Mr Phillip Powell ACA, during the audit of Firm ‘A’, asked a
junior member of staff not to tell the audit manager that he had asked her to select the sales
sample from a source which he knew was contrary to the instruction of the audit manager.

Mr Powell ACA’s conduct lacked integrity because he intentionally asked a junior member of
the audit team to conceal information from the audit manager with the intention of preventing
the audit manager from knowing that her instructions had not been followed.

Mr Powell ACA’s conduct breached R111.1 of ICAEW’s Code of Ethics (effective 1 January
2020).

Mr Powell ACA is therefore liable to disciplinary action pursuant to DBL 4.1a (effective 14
October 2019 – 31 May 2023).

And/or

Allegation 2b

On or around 28 March 2022, Mr Phillip Powell ACA, during the audit of Firm ‘A’, asked a
junior member of staff not to tell the audit manager that he had asked her to select the sales
sample from a source which he knew was contrary to the instruction of the audit manager.

Mr Powell ACA’s conduct breached R115.1 of ICAEW’s Code of Ethics (professional
behaviour) (effective 1 January 2020).

Mr Powell ACA is therefore liable to disciplinary action pursuant to DBL 4.1a (effective 14
October 2019 – 31 May 2023).

Mr Phillip Powell is therefore liable to disciplinary action for complaints 1 and 2 under Disciplinary Bye-law 4.1a (effective 14 October 2019 – 31 May 2023)

And/or

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

Order:

Severe Reprimand
Pay fines of £1,000 and Costs of £4,000

This decision may be subject to appeal.

---

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.

2. 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).

2. 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).

3. 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).

4. 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).

5. 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).

6. 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).

7. 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

8. 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).

9. 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).

10. 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).

11. 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 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

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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2024

• 4 December 2024
• 28 November 2024
• 28 November 2024
• 21 November 2024
• 12 November 2024
• 6 November 2024
• 5 November 2024
• 2 October 2024
• 20 September 2024
• 4 September 2024
• 7 August 2024
• 6 August 2024
• 19 July 2024
• 17 July 2024
• 9 July 2024
• 3 July 2024
• 5 June 2024
• 8 May 2024
• 1 May 2024
• 25 April 2024
• 3 April 2024
• 21 March 2024
• 6 March 2024
• 19 February 2024
• 7 February 2024
• 24 January 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
• 21 February 2022
• 2 February 2022
• 20 January 2022
• 20 January 2022
• 5 January 2022

 

2021

• 1 December 2021
• 3 November 2021
• 28 October 2021
• 6 October 2021
• 7 September 2021
• 1 September 2021
• 19 August 2021
• 4 August 2021
• 7 July 2021
• 6 July 2021
• 2 June 2021
• 5 May 2021
• 7 April 2021
• 17 March 2021
• 9 March 2021
• 3 March 2021
• 3 February 2021
• 6 January 2021
• 6 January 2021
• 5 January 2021

 

2020

• 2 December 2020
• 4 November 2020
• 7 October 2020
• 2 September 2020
• 5 August 2020
• 1 July 2020