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This page gives information about hearings of ICAEW's Tribunals and Appeal Committees, details of future hearings, reports of the findings and other orders made.

Public hearings

Hearings of panels of the Tribunals Committee and Appeal Committee are normally open to the public, but they can sometimes be held in private. The details of public hearings will be published here seven days before the hearing. These details include:

  • the name of the member, firm, affiliate, or relevant person, who is subject to the formal allegation(s);
  • the formal allegation(s); and
  • the date, time, and place of the hearing.

Members of the press or public who attend a hearing are entitled to hear what is said (unless it is being held in private) but they are not entitled to see written material. All written material and information provided by ICAEW or the subject of the formal allegation(s) in connection with disciplinary proceedings is confidential, including any application to proceed in private.

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

     

    Name of Respondent: Mr Steven Cooke, 060986/MATT, 061736/MATT
    Complaint
    The complaint is that Mr Steven Cooke is liable to disciplinary action under Disciplinary Bye-law 4.1b
    Date of hearing:
    2 to 6 September 2024
    Time:
    10:00
    Place:
    Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Respondent: Mr David Warren Hannah ACA – 059040/MATT
    Allegation 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: 23 and 24 July 2024
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Respondent: Begbies Chettle Agar Ltd, 047195/MATT
    Complaint
    The complaint is that Begbies Chettle Agar Ltd is liable to disciplinary action under Disciplinary Bye-laws 5.1a and 5.1b.
    Date of hearing:
    16 and 17 July 2024
    Time:
    10:00
    Place:
    IDRC, 1 Paternoster Lane, St Paul’s, London, EC4M 7BQ.

     

    Name of Respondent: Mr Joe Hankin Maddrell, 069787/MATT
    Allegation:
    The allegation is that Mr Joe Hankin Maddrell is liable to disciplinary action under Disciplinary Bye-law 4.1c
    Date of hearing: 10 July 2024
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Respondent: Mr Stuart Sexton, 070850/MATT
    Allegation:
    The allegation is that Mr Stuart Sexton is liable to disciplinary action under Disciplinary Bye-law 4.1c
    Date of hearing: 8 July 2024
    Time: 10:00
    Place: Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Respondent: Mr William Ross Luke FCA,  066199/MATT
    Allegation:
    The complaint is that Mr William Ross Luke FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1c
    Date of hearing: 2 July 2024
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Respondent: Mr Brian Kermath ACA, 065284/MATT
    Complaint
    The complaint is that Mr Brian Kermath ACA is liable to disciplinary action under Disciplinary Bye-law 4.1c and 4.1a
    Date of hearing: 10 and 11 June 2024
    Time:
    10:00
    Place:
    Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

    Name of Respondent: DTL Auditors Ltd
    Complaint
    Applying for a review of a decision made by the Audit Registration Committee
    Date of hearing:
    6 and 7 June 2024
    Time:
    10:00
    Place:
    Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Respondent: Mr Abdul Faisal, 065591/MATT
    Complaint
    The complaint is that Mr Abdul Faisal is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing:
    5 June 2024
    Time:
    10:00
    Place:
    Remote hearing – please contact diane.waller@icaew.com for details

     

    Name of Respondent: Mr Hardik Sheth, 062207/MATT
    Complaint
    The complaint is that Mr Hardik Sheth is liable to disciplinary action under Disciplinary Bye-law 4.1a
    Date of hearing:
    4 June 2024
    Time:
    10:00
    Place:
    Remote hearing – please contact vanessa.broxham@icaew.com for more details

     

  • Summary of decisions

    A summary of every decision is made available shortly after each hearing. We will not publish details of cases where the formal allegations are found not proved, or where a decision has been made that the matter should not be published. A full report of decisions is available in the ‘Full reports of disciplinary orders and regulatory decisions’ section.


    Tribunal committee tribunal summary of decision

    Mr Hardik Sheth [ACA] of Karnataka, India

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

    Type of Member Member

    Terms of complaint

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

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

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

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

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

    Finding: Complaints found proved

    Order:

    Excluded from membership.

    Fined £0

    Costs £0

    This decision may be subject to appeal.


    Tribunal committee tribunal summary of decision

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

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

    Type of Member Member

    Terms of complaint

    Complaint 2

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

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

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

    Finding: Complaint found proved by own admission.

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

    This decision may be subject to appeal.


    Tribunals committee tribunal summary of decision

    Mrs Julia Mary Manley [FCA] of Verwood, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard formal complaint on 14 May 2024

    Type of Member Member

    Terms of complaint

    1A

    On 14 January 2019, Julia Mary Manley FCA, whilst an employee of ‘The Firm’, emailed a bookkeeper of a client of the firm, Ms ‘A’ suggesting that false information was provided to Companies House, contrary to section 100.5(a) (Fundamental Principle of Integrity) of ICAEW’s Code of Ethics (effective 1 January 2011)

    Julia Mary Manley FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective 15 October 2018)

    And/or

    1B

    On 14 January 2019, Julia Mary Manley FCA, whilst an employee ‘The Firm’, emailed a bookkeeper of a client of the firm, Ms ‘A’ , suggesting that false information was provided to Companies House, contrary to section 150.1 (Professional Behaviour) of ICAEW’s Code of Ethics (effective 1 January 2011)

    Julia Mary Manley FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective 15 October 2018)

    2

    Between 11 May 2015 and 28 June 2019, Julia Mary Manley FCA, whilst an employee of ‘The Firm’, transferred data which was the property of her employer, to her personal device when she was not authorised to do so, contrary to section 150.1 (Professional Behaviour) of ICAEW’s Code of Ethics (effective 1 January 2011)

    Julia Mary Manley FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective 24 July 2013; 1 January 2016, 3 October 2016, 11 October 2017 and 15 October 2018)

    Finding: Complaint found proved on own admission

    Order:
    Excluded from membership.
    Fined £7000
    Costs £7000

    This decision may be subject to appeal


    Tribunals committee tribunal summary of decision

    Mr James O'Sullivan of Chislehurst, United Kingdom

    A tribunal of the Committee Tribunals made the decision recorded below having heard a formal complaint on 26 April 2024.

    Type of Member Provisional Member

    Terms of complaint

    1A

    On 29 January 2021, Mr James O’Sullivan presented to ‘A’s Office of General Counsel a calendar invite, created on 13 January 2021, as evidence that a meeting had taken place on 23 April 2018, intending ‘A’ staff to accept the calendar invite as contemporaneous evidence that the meeting had taken place.

    This conduct was dishonest because he knew he had created the calendar invite on or around 13 January 2021 and that it was not contemporaneous evidence of the meeting taking place.

    1B

    On 29 January 2021, Mr James O’Sullivan presented to ‘A’s Office of General Counsel a calendar invite, created on 13 January 2021, as evidence that a meeting had taken place on 23 April 2018, intending ‘A’ staff to accept the calendar invite as contemporaneous evidence that the meeting had taken place.

    This conduct was contrary to R111.1 of ICAEW’s Code of Ethics (Integrity) (effective 1 January 2020), because he knew he had created the calendar invite on or around 13 January 2021 and that it was not contemporaneous evidence of the meeting taking place.

    Finding: Complaints found proved

    Order:
    Severely reprimanded
    Fined £7,000
    Costs £7,155

    This decision may be subject to appeal.


    Tribunals committee – tribunal summary of decision

    Mrs Shezba Khan FCA of Luton, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal complaint on 24 April 2024.

    Type of Member Member

    Terms of complaint

    1. On 3 March 2020 Mrs Shezba Khan FCA completed her employer's annual 'Fit and Proper, Independence and Confidentiality Declaration' stating that: 'I hold a practicing [sic] certificate and am a director in my husband's company'. The declaration was reckless and/or misleading because Mrs Khan knowingly omitted to declare that she was the sole director and majority shareholder of 'A', a corporate accountancy practice. This conduct is therefore contrary to R111.2 (Integrity) of ICAEW's Code of Ethics (effective 1 January 2020).

    Mrs Shezba Khan FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective from 14 October 2019).

    1. Between 18 March 2019 and 31 March 2020, Mrs Shezba Khan FCA whilst an employee of 'B', transferred the data in Schedule A, which was the property of her employer, to her personal e-mail address from her work e-mail address when she was not authorised to do so. This conduct was contrary to Section 50 (Professional Behaviour) of ICAEW's Code of Ethics (effective 1 January 2011 to 31 December 2019) and/or R115 (Professional Behaviour) of ICAEW's Code of Ethics (effective from 1 January 2020).

    Schedule A

    Date of email Item detail
    18/03/2019 'C' Internal form - New client checklist - Company
    18/03/2019 'C' Internal form - Know your client
    18/03/2019 'C' Internal form - New client checklist - Individual
    02/04/2019 'C' 'H' software training session flyer with prices for training
    24/04/2019 'C' email request for tax return information
    12/06/2019 'D' Engagement letter re bookkeeping
    18/06/2019 MTD sign up for clients step by step guide
    03/07/2019 Doctors pension tax annual allowance calculations
    08/07/2019 A full list of 'C' Standard Operating Procedures & Management flowcharts and standing access forms
    08/07/2019 'C' statement of account for 'E'
    15/07/2019 'C' Step by step instructions on how to access a 'F' drive and invite user to access
    22/07/2019 'C' payroll letter of engagement
    22/07/2019 'C' standard letter sending out payroll end of year forms out to clients
    22/07/2019 'C' standard bill descriptions for payroll services
    22/07/2019 'C' Internal form - Know your client form -individuals - non business
    22/07/2019 'C' Self-assessment tax return checklist
    23/07/2019 'C' internal working spreadsheet -Doctors pension tax annual allowance calculations
    31/07/2019 'C' Internal form - Accs checklist/CT Checklist/MTD checklist FRS105 checklist
    09/09/2019 'C' Internal form - Corporation tax independent review
    16/09/2019 'C' Form - Tax investigation service summary
    23/09/2019 'C' letter to client - re auto enrolment
    15/01/2020 2018/19 tax info schedule for 'G' Prepared by 'S' dated 3/1/2020
    16/01/2020 A dummy personal tax computation
    21/01/2020 'C' standard letter - client reference
    29/01/2020 'T' document - select the right pricing plan
    07/03/2020 'W' template - clearance letter to act
    17/03/2020 'W' personal tax return information checklist
    31/03/2020 'W' Standard letter - sending P35 form for signing
    31/03/2020 'W' P11d checklist

    Mrs Shezba Khan FCA is therefore liable to disciplinary action under Disciplinary Byelaw 4.1a (effective between 15 October 2018 to 13 October 2019 and from 14 October 2019).

    Finding: Complaints found proved by own admission

    Order:
    Reprimand
    Costs £11,070

    This decision may be subject to appeal.


    Tribunals committee tribunal summary of decision

    Mr Shahid Shafiq ACA of Bolton, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal complaint on 11 April 2024.

    Type of Member Member

    Terms of complaint

    Complaint 1A

    Between 7 October 1997 and 17 August 2021, Mr Shahid Shafiq ACA dishonestly signed any or all of the audit reports for ‘A’ Limited as set out in Schedule A on behalf of his firm, ‘B’, when his firm was not registered with ICAEW, or any other Recognised Supervisory Body, for appointment as auditor.

    This conduct was dishonest because Mr Shafiq knew he was not entitled to sign any of the audit reports because he knew his firm was not registered with a Recognised Supervisory Body for audit.

    And/or

    Complaint 1B

    Between 7 October 1997 and 17 August 2021, Mr Shahid Shafiq ACA submitted, or caused to be submitted, to Companies House any or all of the audit reports for ‘A’ Limited as set out in Schedule A when his firm, ‘B’, was not registered with ICAEW, or any other Recognised Supervisory Body, for appointment as auditor.

    This conduct was in breach of the fundamental principle of Integrity of ICAEW’s Code of Ethics (effective 1 September 1997; 1 September 2006; 1 January 2011 and 1 January 2020) because Mr Shafiq was not being straight forward and honest towards Companies House by holding himself out to be a registered auditor when he knew he was not.

    SCHEDULE A

    ‘A’ Limited Year-End Financial Statement Date Audit Report Signed
    i 29 February 1998 24 October 1998
    ii 28 February 1999 15 December 1999
    iii 29 February 2000 25 September 2000
    iv 28 February 2001 29 November 2001
    v 28 February 2002 29 November 2002
    vi 28 February 2003 7 November 2003
    vii 29 February 2004 9 July 2004
    viii 28 February 2005 27 June 2005
    ix 28 February 2006 11 September 2006
    x 28 February 2007 11 November 2007
    xi 28 February 2008 15 May 2008
    xii 28 February 2009 15 July 2009
    xiii 28 February 2010 5 October 2010
    xiv 28 February 2011 12 October 2011
    xv 29 February 2012 11 July 2012
    xvi 28 February 2013 21 September 2013
    xvii 28 February 2014 1 September 2014
    xviii 28 February 2015 1 September 2015
    xix 28 February 2016 10 August 2016
    xx 28 February 2017 16 September 2017
    xxi 28 February 2018 27 July 2018
    xxii 28 February 2019 7 June 2019
    xxiii 29 February 2020 7 July 2020
    xxiv 28 February 2021 17 August 2021

    Mr Shafiq is therefore liable to disciplinary action under the following bye-laws with reference to complaint 1A and 1B:

    • DBL 2(a)(i) of the Members Handbooks 1997 – 1998
    • DBL 4(1)(a) of the Members Handbooks 1999 – 2001
    • DBL 4(1)(a) of the Members Handbook 2002 – 2009
    • DBL 4.1.a of the Disciplinary Bye-laws (effective 29 September 2011; 24 July 2013; 1
    • January 2016)
    • DBL 4.1.a of the Disciplinary Bye-laws (effective 3 October 2016)
    • DBL 4.1.a of the Disciplinary Bye-laws (effective 11 October 2017)
    • DBL 4.1.a of the Disciplinary Bye-laws (effective 15 October 2018)
    • DBL 4.1.a of the Disciplinary Bye-laws (effective 14 October 2019)

     

    Complaint 2

    Between 21 September 2015 and 12 August 2021, Mr Shahid Shafiq ACA submitted, or caused to be submitted, on behalf of his firm ‘B’ to ICAEW any or all of the annual returns set out in Schedule B, which omitted to disclose that his firm earned fees from audit work.

    This conduct was in breach of the fundamental principle of Integrity (effective 1 January 2011 and 1 January 2020) because Mr Shafiq knowingly associated himself with annual returns which were misleading.

    SCHEDULE B

    Annual Return Year Submission Date
    i 2015 21 September 2015
    ii 2016 4 August 2016
    iii 2017 2 October 2017
    iv 2018 19 September 2018
    v 2019 7 August 2019
    vi 2020 6 August 2020
    vii 2021 12 August 2021

    Mr Shafiq is therefore liable to disciplinary action under the following bye-laws with reference to complaint 2:

    • DBL 4.1.a of the Disciplinary Bye-laws (effective 24 July 2013; 1 January 2016)
    • DBL 4.1.a of the Disciplinary Bye-laws (effective 3 October 2016)
    • DBL 4.1.a of the Disciplinary Bye-laws (effective 11 October 2017)
    • DBL 4.1.a of the Disciplinary Bye-laws (effective 15 October 2018)
    • DBL 4.1.a of the Disciplinary Bye-laws (effective 14 October 2019)

     

    Finding: Complaints found proved

    Order:
    Excluded from membership
    Fined £10,000
    Costs £9,130

    This decision may be subject to appeal


    Disciplinary committee tribunal committee tribunal summary of decision

    Mr Lawrence Willey of Surbiton, United Kingdom

    A Tribunal of the Tribunals Committee made the decision recorded below having heard a formal complaint on 4 and 5 December 2023 and on 20 March 2024.

    Type of Member: Provisional Member

    Terms of Allegation

    1.a. Between 28 February 2022 and 22 March 2022 Mr Laurence Willey submitted as his record of work done any or all of the timesheets entries to his employer ‘A’ Ltd as set out in Schedule A below.

    This conduct was dishonest because Mr Laurence Willey knew he had not undertaken all the work shown on his timesheets submitted.

    And / or

    b. Between 28 February 2022 and 22 March 2022 Mr Laurence Willey submitted as his record of work done any or all of the timesheets entries to his employer ‘A’ Ltd as set out in Schedule A below.

    This conduct lacked integrity because Mr Laurence Willey knew that he had not undertaken all the work shown on the timesheets submitted and therefore they contained information which was materially false and/or misleading, contrary to s111.2 of the Code of Ethics (effective 1 January 2020).

    Schedule A

    Date Client Activity Number of minutes
    Timesheet 28.02.22
    i.
    28.02.22 ‘B’ Ltd Updating bank stream in prep for VAT q/e 28 Feb 22 97
    iii. 28.02.22 ‘ D’ Ltd VAT bkk 91.4
    iv. 28.02.22 ‘F’ Ltd Company acs 52
    v 28.02.22 ‘J’ Ltd Updating Excel bkk in prep for QE 28 Feb 2022 52
    vi 28.02.22 ‘H’ Updating bkk in prep for QE Feb 2022 63
    ii 07.03.22 ‘J’ Ltd VAT bookkeeping 91
    iv 07.03.22 ‘D’ Ltd VAT bkk – manual entry 55
    vi 07.03.22 ‘L’ Ltd VAT bookkeeping update, CC stt, etc 102
    iii 14.03.22 ‘G’ Ltd Company accts 146.2
    v 14.03.22 ‘J’ Ltd Updating bkk – CC stt, etc and rec 103
    Timesheet
    21.03.22
    21.03.22 'N’ Ltd Bookkeeping in prep for QE 31st March 2022 21
    i. 21.03.22 ‘O’ Ltd Bookkeeping in prep for QE 31st March 2022 78
    ii. 21.03.22 ‘P’ Ltd Updating CO accts 55
    iii. 21.03.22 ‘P’ Ltd Company acs and ‘W’ emails 102.3

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

    Finding: Complaint found proved

    Order: Provisional member status withdrawn and declared ineligible to re-register for a period of two years.  To pay Costs of £26,810

    This decision may be subject to appeal.


    Disciplinary committee tribunal committee tribunal summary of decision

    Mr Anthony William Mills FCA of BIRMINGHAM, United Kingdom

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

    Type of Member Member

    Terms of Complaint

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

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

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

    and/or

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

    Schedule B:

    Name

    Date OTR form completed by individual

    Miss W
    July 2015
    Mr C
    September 2015
    Mrs S
    July 2015
    Miss A
    May 2010

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

    Finding: Complaint found proved

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

    This decision may be subject to appeal


    Disciplinary committee tribunal summary of decision

    Begbies Chettle Agar Ltd of London, United Kingdom

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

    Type of Member Firm

    Terms of complaint

    Complaint 1

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

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

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

    Complaint 2

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

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

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

    Complaint 3

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

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

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

    Complaint 4

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

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

    Complaint 5

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

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

    Finding: All complaints found proved

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

    This decision may be subject to appeal

  • Full reports of disciplinary orders and regulatory decisions

    This section lists all disciplinary and regulatory decisions published in the last five years. If you have any questions about decisions that are not listed here, please call +44 (0)1908 546 293.

    Disciplinary decisions made under ICAEW's bye-laws must be published unless there is a decision by a committee not to do so.

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

    2024

    2023

     

    2022

     

    2021

     

    2020

     

    2019

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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