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Hearings, orders, and decisions

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.

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 Michael John Barnes FCA – 062683/MATT
Complaint: The complaint is that Mr Michael John Barnes FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1b.
Date of hearing: 12 September 2023
Time: 10:00
Place: Remote hearing – please contact diane.waller@icaew.com for details
Name of Respondent: BSS Associates Limited – 048454/MATT
Complaint: The complaint is that BSS Associates Limited is liable to disciplinary action under Disciplinary Bye-law 5.1a
Date of hearing: 13 September 2023
Time: 10:00
Place: Remote hearing – please contact diane.waller@icaew.com for details
Name of Member: Mr Liam Flannigan – 054702/MATT
Allegation: The allegation is that Mr Liam Flannigan is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing: 25 September 2023
Time: 10:00
Place: Remote Hearing – please contact vanessa.broxham@icaew.com for details
Name of Respondent: Mr Christopher Laurence Rimington FCA – 057769/MATT
Complaint: The complaint is that Mr Christopher Laurence Rimington FCA is liable to disciplinary action under Disciplinary Bye-law 4.1b
Date of hearing: 26 September 2023
Time: 10:00
Place: Remote hearing – please contact diane.waller@icaew.com for details
Name of Respondent: Mr Timothy John Vogel BSc FCA – 041220/MATT
Complaint: The complaint is that Mr Timothy John Vogel BSc FCA is liable to disciplinary action under Disciplinary Bye-laws 4.1d, 4.1a, 4.1c and 4.1b
Date of hearing: 27, 28 and 29 September
Time: 10:00 on 27 September
Place: Virtual hearing – please contact diane.waller@icaew.com for details
Name of Respondent: Mr Nirav Sheth ACA – 061002/MATT
Complaint: The complaint is that Mr Nirav Sheth ACA is liable to disciplinary action under Disciplinary Bye-law 4.1e
Date of hearing:
 17 October 2023
Time:
 10:00
Place:
 Remote Hearing – please contact diane.waller@icaew.com for 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

BSS Associates Limited

A tribunal of the Tribunals Committee made the decision recorded below having heard a formal complaint on 13 September 2023

Type of Member Member Firm

Terms of complaint

1. Between 8 July 2012 and 30 May 2017, BSS Associates Limited, in the preparation and filing of accounts on behalf of ‘A’ Limited failed to comply with the Code of Ethics (“the Code”) (effective 2011 – 2019) and its responsibility under paragraph 1.8 for ensuring that its employees comply with the Code in that it allowed:

a. an employee of BSS Associates Limited, to file accounts with Companies House for the year ended 31 July 2016 that he knew were not final and this was done ‘to avoid the late filing penalty’, contrary to paragraph 150.1 of the Code (effective 2011 –2019) and / or

b. an employee of BSS Associates Limited, to prepare and/or submit accounts which were incorrect and were contrary to paragraph 130.1 of the Code (effective 2011 – 2019) for the years ending 2014, 2015 and 2016 because:

i. The income was not complete; and/or

ii. The expenses were not complete; and/or

iii. The advances of monies to a director were not included in the accounts.

BSS Associates Limited is therefore liable to disciplinary action under Disciplinary Bye-law 5.1a.

2. Between 8 July 2012 and 30 May 2017, BSS Associates Limited, allowed its name to be associated with the accounts submitted to Companies House, for ‘A’ Limited, which were materially false and/or misleading.

BSS Associates Limited is therefore liable to disciplinary action under Disciplinary Bye-law 5.1a.

Finding: Complaints found proved on firm’s own admission

Order: Firm is prohibited from using the description ‘Chartered Accountants’ for a period of 5 years and ordered to pay costs of £22,605

This decision may be subject to appeal 

Tribunals committee - tribunal summary of decision

Mr Michael John Barnes FCA of KING'S LYNN, United Kingdom

A tribunal of the Tribunals Committee made a decision recorded below having heard a formal complaint on 12 September 2023

Terms of complaint

1. Between 1 October 2021 and 18 November 2022 Mr Michael Barnes FCA failed to provide handover information requested by ‘A’ Limited on 30 September 2021 as detailed in Requests 2, 4-8 and 9 in part in respect of his former client, ‘B’ Limited.

2. Between 10 June 2014 and 30 September 2021 Mr Michael Barnes FCA has failed to provide ‘B’ Limited with the below information:

a) details of the principal to be contacted in the event of a complaint as required by Disciplinary Bye-law 11.1; and/or

b) their right to complain to ICAEW as required by Disciplinary Bye-law 11.1; and/or

c) details of the basis on which the firms’ fees would be calculated as required by section 240.2b ICAEW Code of Ethics (effective from 1 January 2011 until 31 December 2019)

and R330.5 of ICAEW Code of Ethics (effective from 1 January 2020).

3. Mr Michael Barnes FCA failed to notify HMRC that no Construction Industry Scheme return was due on behalf of ‘B’ Limited or to file a Construction Industry Scheme return for ‘B’ Limited for the below period ends:

a. 5 February 2015 due by 19 February 2015; and / or

b. 5 March 2015 due by 19 March 2015; and / or

c. 5 April 2015 due by 19 April 2015; and / or

d. 5 May 2015 due by 19 May 2015; and / or

e. 5 June 2015 due by 19 June 2015; and / or

f. 5 July 2015 due by 19 July 2015; and / or

g. 5 August 2015 due by 19 August 2015; and / or

h. 5 March 2018 due by 19 March 2018; and / or

i. 5 April 2018 due by 19 April 2018; and / or

j. 5 May 2018 due by 19 May 2018; and / or

k. 5 June 2018 due by 19 June 2018; and / or

l. 5 July 2018 due by 19 July 2018; and / or

m. 5 August 2018 due by 19 August 2018; and / or

n. 5 September 2018 due by 19 September 2018; and / or

o. 5 October 2018 due by 19 October 2018; and / or

p. 5 November 2018 due by 19 November 2018; and / or

q. 5 December 2018 due by 19 December 2018; and / or

r. 5 January 2019 due by 19 January 2019; and / or

s. 5 February 2019 due by 19 February 2019; and / or

t. 5 March 2019 due by 19 March 2019; and / or

u. 5 April 2019 due by 19 April 2019; and / or

v. 5 May 2019 due by 19 May 2019; and / or

w. 5 June 2019 due by 19 June 2019; and / or

x. 5 July 2019 due by 19 July 2019; and / or

y. 5 August 2019 due by 19 August 2019; and / or

z. 5 September 2019 due by 19 September 2019; and / or

aa. 5 October 2019 due by 19 October 2019; and / or

bb. 5 November 2019 due by 19 November 2019; and / or

cc. 5 December 2019 due by 19 December 2019; and / or

dd. 5 January 2020 due by 19 January 2020; and / or

ee. 5 February 2020 due by 19 February 2020; and / or

ff. 5 March 2020 due by 19 March 2020; and / or

gg. 5 April 2020 due by 19 April 2020; and / or

hh. 5 May 2020 due by 19 May 2020; and / or

ii. 5 June 2020 due by 19 June 2020; and / or

jj. 5 July 2020 due by 19 July 2020; and / or

kk. 5 August 2020 due by 19 August 2020; and / or

ll. 5 September 2020 due by 19 September 2020; and / or

mm. 5 October 2020 due by 19 October 2020; and / or

nn. 5 November 2020 due by 19 November 2020; and / or

oo. 5 December 2020 due by 19 December 2020; and / or

pp. 5 January 2021 due by 19 January 2021; and / or

qq. 5 February 2021 due by 19 February 2021; and / or

rr. 5 March 2021 due by 19 March 2021; and / or

ss. 5 April 2021 due by 19 April 2021; and / or

tt. 5 May 2021 due by 19 May 2021; and / or

uu. 5 June 2021 due by 19 June 2021; and / or

vv. 5 July 2021 due by 19 July 2021; and / or

ww. 5 August 2021 due by 19 August 2021; and / or

xx. 5 September 2021 due by 19 September 2021.

4. Michael Barnes FCA has failed to file with HMRC quarterly VAT returns for ‘B’ Limited for the below quarter ends:

a. 30 June 2017 due by 7 August 2017; and / or

b. 30 September 2017 due by 7 November 2017; and / or

c. 31 December 2017 due by 7 February 2018; and / or

d. 31 March 2018 due by 7 May 2018; and / or

e. 30 June 2018 due by 7 August 2018; and / or

f. 30 September 2018 due by 7 November 2018; and / or

g. 31 December 2018 due by 7 February 2019; and / or

h. 31 March 2019 due by 7 May 2019; and / or

i. 30 June 2019 due by 7 Aug 2019; and / or

j. 30 September 2019 due by 7 November 2019; and / or

k. 31 December 2019 due by 7 February 2020; and / or

l. 31 March 2020 due by 7 May 2020; and / or

m. 30 June 2020 due by 7 Aug 2020.

5. Mr Michael Barnes FCA has failed to file accounts and/or Corporation Tax Returns for ‘B’ Limited by the filing deadline for the below year ends:

a. 30 June 2017 accounts due by 31 March 2018, Corporation tax return due by 30

June 2018; and / or

b. 30 June 2018 accounts due by 31 March 2019, Corporation tax return due by 30

June 2019; and / or

c. 30 June 2020 Corporation tax return due by 30 June 2021.

6. On 30 June 2021 Mr Michael Barnes FCA filed accounts with Companies House for

‘B’ Limited for the year ended 30 June 2020 that had not been approved by a director.

7. On 30 June 2021 Mr Michael Barnes FCA filed with Companies House accounts for

‘B’ Limited for the year ended 30 June 2020 that did not agree to the underlying records.

Mr Michael John Barnes FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a for complaints 1 and 2 and Disciplinary Bye-law 4.1b for complaints 3-7

Finding: Complaints found proved on Mr Barne’s own admission

Order: Removal of Practising Certificate and pay costs of £12,350

This decision may be subject to appeal 

Disciplinary committee tribunal summary of decision

Mr Moiz Talib Mandsorwala of NOTTINGHAM, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 4 September 2023

Type of Member Provisional Member

Terms of allegations

A. Between 10 December 2020 and 12 April 2021, Mr Moiz Mandsorwala posted any and/or all of the reviews listed in Schedule A, using job roles he did not hold, on to the website ratemyapprenticeship.co.uk to obtain Amazon vouchers. 

Mr Mandsorwala’s conduct was dishonest in that he knew that he did not hold the job role that he was placing the review for.

Mr Mandsorwala is therefore liable to disciplinary action pursuant to DBL 4.1a (effective 14 October 2019).

And / or

B. Between 10 December 2020 and 12 April 2021, Mr Moiz Mandsorwala posted any and/or all the reviews listed in Schedule A, using job roles he did not hold, on to the website ratemyapprenticeship.co.uk to obtain Amazon vouchers.

Mr Mandsorwala’s conduct lacked integrity because Mr Mandsorwala knew that he did not hold the job role he was posting the review for.

Mr Mandsorwala’s conduct was contrary to subsection R111.2 (Integrity) of ICAEW’s Code of Ethics (effective 1 January 2020).

Mr Moiz Talib Mandsorwala is therefore liable to disciplinary action under Disciplinary Bye-law 4.1(a) (effective 14 October 2019).

Schedule A

  Firm   Title  Review date 
1  ‘A’ Audit Associate
 March 2021
2 ‘A’ Digital Audit Intern
 March 2021
3  ‘A’
 Audit Associate
 March 2021
4  ‘B’
 Audit Associate
 December 2020
5  ‘B’
 Audit Associate
 December 2020
6  ‘C’
 Audit Associate
 December 2020
7 ‘B’
 Audit Associate
 December 2020
8 ‘C’
 Audit Associate
 December 2020
9  ‘E’
 Audit Trainee
 December 2020
10 ‘B’
 Audit Associate
 January 2021
11 ‘D’ Audit Associate
 March 2021

Finding: Admissions found proved by own admission

Order: The Tribunal ordered that for a period of six months Mr Moiz Talib Mandsorwala shall be ineligible to sit any ICAEW examinations and to pay costs of £2,880.

This decision may be subject to appeal

Disciplinary committee tribunal summary of decision

Mr Conor Blacklock of BRIDGEND, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 26 July 2023

Type of Member Provisional Member

Terms of complaint

On 1 July 2022, Mr Conor Blacklock was convicted at Cardiff Crown Court of assault on an emergency worker, contrary to section 39 of the Criminal Justice Act 1988 and section 1 of the Assaults on Emergency Workers (Offences) Act 2018.

Mr Conor Blacklock is therefore liable to disciplinary action under Disciplinary Byelaw 4.1e (effective 14 October 2019 to 31 May 2023)

Finding: Proved on own admission

Order: Severe Reprimand and to pay costs of £6755-00

This decision may be subject to appeal

Disciplinary committee tribunal summary of decision

Mr Martin Landman of LONDON, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 25 April and 21 July 2023.

Type of Member Member

Terms of Complaint

On or around 15 November 2011, Mr Martin Landman FCA, while a member of 'A' Ltd, approved and received a personal payment to himself in the sum of £170,000-00 from Mr 'B' who was a client of 'A' Ltd, for allowing Mr 'B' to use the client account of 'A' Ltd to make payments directed by Mr 'B'.

This conduct was contrary to section 150.1 of the Code of Ethics (effective 1 January 2011).

Mr Martin Landman is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 29 October 2011) which states:

'A member or provisional member shall be liable to disciplinary action under these bye-laws in any of the following cases, whether or not he was a member or provisional member at the time of the occurrence giving rise to that liability

a. if in the course of carrying out professional work or otherwise he has committed any act or default likely to bring discredit on himself, the Institute or the profession of accountancy.'

Finding: Excluded from membership of ICAEW.

Order: Pay costs of £30,000-00.

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:

a. 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

b. 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:

a. 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

b. 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

c. 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

d. 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:

a. Service charge account for the year ended 30 September 2012; Accountants’ Certificate dated 24 June 2013; and/or

b. Service charge account for the year ended 30 September 2014; Accountants’ Certificate dated 17 June 2014; and/or

c. 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.

Once a report has been removed from this page, details of cases may still be available on other websites or in search results.

2023

2022

2021 

2020

2019

2018

Private hearings

Applying beforehand for a hearing to be held in private

If you think your hearing should be held in private, you must make an application in writing to the Head of Committees and Tribunals. The regulations governing such an application can be found in the Investigation and Disciplinary Regulations.

An application needs to be made within 21 days of service of the documents sent by the Head of Committees and Tribunals further to Regulation 39.2 of the Investigation and Disciplinary Regulations. These are the documents sent once allegations have been referred from the Conduct Committee to the Tribunals Committee.

An application can be made by ICAEW's Conduct Department or by the subject of the formal allegation(s) under regulation 39.1(b) and 39.2(c), as appropriate. If the subject of the formal allegation(s) makes an application under regulation 39.2(c), Conduct Counsel may file a written response to the Head of Committees and Tribunals 7 days before the case management hearing.

The application will be determined by the case management chair at the case management hearing subject to the requirements of the Investigation and Disciplinary Regulations 39.1, 39.2 and 43.1.

Pursuant to regulation 43.2, the case management chair may decide that the press and public shall be excluded from the whole or any part of the final hearing where it appears appropriate to do so in the interests of justice or for any other exceptional reason provided that:

a. the circumstances of the case outweigh the public interest in holding a public hearing; and

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

The case management chair shall give the parties a summary of reasons for allowing or dismissing any application made under regulation 39.1(b) or 39.2(c). An application can also be made to a panel of the Tribunals Committee at any final hearing, if the applying party can demonstrate that they could not have made the application at the case management hearing, as outlined above.

Applying on the day for a hearing to be held in private

At the final hearing, you may still ask the Tribunals Committee panel whether it is prepared to proceed in private. This would usually be on the first day of a hearing, but the panel can exercise the power to sit in private at any stage, even if none of the parties have asked it to do so; for example, if it is necessary to protect the identity of a third party. However, we can never guarantee anonymity.

When a panel agrees to hold all or part of the hearing in private, it gives its reasons on the day, and in public, unless such reasons as are given, do not, in the opinion of the panel, unreasonably undermine the purpose of proceeding in private. The panel also gives these reasons in writing if the formal allegations are found proved.

The panel has the power to proceed in private by excluding the press or public from the whole or any part of a hearing, whether or not the parties ask it to do so. It can do this at any stage of a hearing. When it decides whether to exclude anyone, the panel considers:

  • the interests of justice
  • any other special reason or
  • the circumstances of the case

The panel will assess whether these factors outweigh the public interest in holding a public hearing. The panel must also be satisfied that both parties have been given an opportunity to make representations.

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