Hearings, orders, and decisions

Name of Member:	Mr Martin David Hurren FCA, 070098/MATT
Allegation:	The allegations are that Mr Martin David Hurren is liable to disciplinary action under Disciplinary Bye-law 4.1c
Date of hearing:	27 January 2027
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Member:	Mr Leigh Myers FCA, 076004/MATT
Allegation:	The allegations are that Mr Leigh Myers is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	20 January 2027
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of provisional Member:	Mr Shazad Habib - 072012/MATT
Allegation:	The allegation is that Mr Shazad Habib is liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 14 October 2019 to 31 May 2023)
Date of hearing:	14 December 2026
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

Name of Member:	Mr Stewart Trevor Bennett FCA – 071808/MATT
Allegation:	The allegation is that Mr Stewart Trevor Bennett FCA is liable to disciplinary action under Disciplinary Bye-law 4.1b (effective from  11 October 2017 and 14 October 2018 and 14 October 2019 and 31 May 2023).
Date of hearing:	23, 25, 26 and 27 November 2026
Time:	10:00 on 23 November
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

Name of Member:	Mr Simon Alan Lever BCom FCA – 077573/MATT
Allegation:	The allegation is that Mr Simon Alan Lever BCom FCA is liable to disciplinary action under Disciplinary Bye-law 4.1c (effective from 14 October 2019 to 31 May 2023 and effective from 1 June 2023)..
Date of hearing:	19 November 2026
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

Name of Member Firm:	Gross Klein – 084243/MATT
Allegation:	The allegation is that Gross Klein is liable to disciplinary action under Disciplinary Bye-law 4.2h effective from 1 June 2023.
Date of hearing:	18 November 2026
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

Name of Member:	Ms Marie-Claire Emecheta – 075888/MATT
Allegation:	The allegation is that Ms Marie-Claire Emecheta is liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 1 June 2023).
Date of hearing:	17 November 2026
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

Name of Member:	Mr Robert Maginnis BA FCA – 082491/MATT
Allegation:	The allegation is that Mr Robert Maginnis BA FCA is liable to disciplinary action under Disciplinary Bye-law 4.1h (effective from 1 June 2023).
Date of hearing:	12 November 2026
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

Name of Member:	Mr Jeffrey Roy Bradshaw FCA – 059873/MATT
Allegation:	The allegation is that Mr Jeffrey Roy Bradshaw FCA is liable to disciplinary action under Disciplinary Bye-law 4.1c (effective from 29 September 2011 to 23 July 2013, from 24 July 2013 to 31 December 2015, from 1 January 2016 to 2 October 2016, from 3 October 2016 to 10 October 2017, from 11 October 2017 to 14 October 2018, from 15 October 2018 to 13October 2019, from 14 October 2019 to 31 May 2023, from 1 June 2023 to date).
Date of hearing:	11 November 2026
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Member:	Mr Anthony Charles Parker FCA – 066595/MATT
Allegation:	The allegation is that Mr Anthony Charles Parker FCA is liable to disciplinary action under Disciplinary Bye-law 4.1c and 4.1a (effective from 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, 14 October 2019 to 31 May 2023 and from 1 June 2023).
Date of hearing:	3 November 2026
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

Name of Member:	Mr Matthew Moses – 080944/MATT
Allegation:	The allegation is that Mr Matthew Moses is liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 1 June 2023)
Date of hearing:	2 December 2026
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Members:	Mr Alan Chung Wah Tang FCA – 068274/MATT Miss Alison Fung Ying Lee FCA – 068238/MATT
Allegation:	The allegations are that Mr Alan Chung Wah Tang FCA and Miss Alison Fung Ying Lee FCA are both liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	28 and 29 October 2026
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Firm:	Ridgefield Consulting Limited – 075675/DBPR
Nature of Application:	The application relates to a decision made by the Investment Business Committee
Date of hearing:	19 October 2026
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

Name of relevant person:	Mr Muhammad Usman – 066793/MATT
Allegation:	The allegation is that Mr Muhammad Usman is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	15 and 16 October 2026
Time:	09:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of relevant person:	Mr David Paul Couch – 082953/MISC
Allegation:	Fitness to Practise Readmission Hearing – application for readmission
Date of hearing:	15 October 2026
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

Name of relevant person:	Mr Sam Andrade Brown – 072759/MATT
Allegation:	The allegation is that Mr Sam Andrade Brown is liable to disciplinary action under Disciplinary Bye-law 4.1a effective from 1 June 2023
Date of hearing:	14 October 2026
Time:	10:30
Place:	Remote hearing – please contact diane.waller@icaew.com for more details

 

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

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

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

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

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

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

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

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

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

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

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

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

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

This section lists a summary of all recent disciplinary decisions (apart from cases found not proved). All of these decisions can go to an Appeal Committee upon successful application. We do not publish details of cases where the formal allegations are found not proved, or where a decision has been made that the matter should not be published. A full report of decisions is available in the ‘Full reports of disciplinary orders and regulatory decisions’ section below.

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Tribunals Committee Tribunal summary of decision

Mr Sam Andrade Brown of London, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 14 October 2026. 

Allegation

On or around 26 July 2023 Mr Sam Andrade Brown submitted his mandatory BPP Ethics, Integrity and Professional Scepticism assessment which used information generated and presented to him by Chat GPT. In using and submitting the work as his own, when it was not, Mr Andrade Brown should have known his conduct might discredit the profession, contrary to R.115.1 of ICAEW’s Code of Ethics – Professional Behaviour (effective 1 January 2020).

Mr Sam Andrade Brown is therefore liable to disciplinary action under disciplinary bye-law 4.1a effective from 1 June 2023.

Finding: Allegation found proved on own admission

Order: Reprimanded

Ineligible to sit ICAEW exams for a period of 2 years

Pay costs of £6,000

This decision may be subject to appeal

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Tribunals Committee - Tribunal summary of decision

Mr Ruben Garcia-Quismondo Pereda of London, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 5, 6 and 7 October 2026

Allegation 1

Between 21 April 2021 and 28 June 2021, Mr Ruben Garcia-Quismondo Pereda in his capacity as the proposed Liquidator of ‘A’ Ltd, failed to ensure the Statement of Affairs was compliant with the relevant regulations in that the Statement of Affairs:

A was signed more than 14 days before the date of the winding-up resolution, in breach of Rule 6.3(2)(b) of the Insolvency (England and Wales) Rules 2016; and / or

B did not include the required share information, in breach of Rule 6.4(1)(a)(ii) and / or, (iii) and / or, (iv) and / or, (v) and / or, (vi) of the Insolvency (England and Wales) Rules 2016; and / or

C did not include the required information relating to the assets and liabilities, in breach of Rule 6.4(1)(d) (i) and / or, (ii) and / or, (vii) and / or, (viii) and / or, (ix) and / or, (x) of the Insolvency (England and Wales) Rules 2016; and / or

D did not include all known creditors in the schedule of Company Creditors, in breach of Rule 6.4(2)(i) and / or (ii) of the Insolvency (England and Wales) Rules 2016; and / or

E did not detail how many employees the Company had, in breach of Rule 6.4(4)(a) of the Insolvency (England and Wales) Rules 2016.

Mr Pereda’s conduct was in breach of Paragraph R2103.1 (Professional Competence and Due Care) of the Insolvency Code of Ethics (effective from 1 May 2020 to 30 September 2025).

Mr Ruben Garcia-Quismondo Pereda is liable to disciplinary action pursuant to Disciplinary Bye law 4.1b in force between 14 October 2019 and 31 May 2023.

Allegation 2

Between 24 June 2021 and 11 August 2022, Mr Ruben Garcia-Quismondo Pereda in his capacity as the proposed and subsequently appointed Liquidator of ‘A’ Ltd, failed to ensure information relating to the proposed liquidation was made available to participants prior to the decision procedure held on 25 June 2021. This was contrary to Paragraph 12 of Statement of Insolvency Practice 6 (effective from 1 January 2018).

Mr Pereda’s conduct was in breach of Paragraph R2103.1 (Professional Competence and Due Care) of the Insolvency Code of Ethics (effective from 1 May 2020 to 30 September 2025).

Mr Ruben Garcia-Quismondo Pereda is liable to disciplinary action pursuant to Disciplinary Bye law 4.1b in force between 14 October 2019 and 31 May 2023.

Allegation 3

Between 30 June 2021 and 16 September 2021 Mr Ruben Garcia-Quismondo Pereda, in his capacity as Liquidator of ‘A’ Ltd, failed to conduct a valid decision procedure by:

A failing to create and maintain a certificate of posting in breach of Rule 1.52 of the Insolvency (England and Wales) Rules 2016; and/or

B failing to prepare and circulate a notice of the decision procedure to creditors, in breach of Rule 15.8(2) of the Insolvency (England and Wales) Rules 2016; and/or

C failing to give notice to creditors of their right to opt out as required by Rule 1.39 of the Insolvency (England and Wales) Rules 2016; and/or

D failing to advertise the notice of decision procedure in the London Gazette as required by Rule 15.13(1) of the Insolvency (England and Wales) Rules 2016; and/or

E failing to deliver to creditors a notice inviting them to decide whether a liquidation committee as required by Rule 6.19(1) of the Insolvency (England and Wales) Rules 2016; and/or

F failing to provide a fee estimate to creditors as required by Rule 18.16(4) of the Insolvency (England and Wales) Rules 2016; and/or

G failing to advise creditors of the expenses he considered would be, or were likely to be, incurred as required by Rule 18.16(4) of the Insolvency (England and Wales) Rules 2016; and/or

H failing to provide an indication of the likely return to creditors as required by Paragraph 20 of Statement of Insolvency Practice 9 (effective from 1 April 2021); and/or

I failing to clearly describe what activities were anticipated to be conducted in respect of the estimated fee as required by Paragraph 24 of Statement of Insolvency Practice 9 (effective from 1 April 2021); and/or

J failing to produce a record of decision as required by Rule 15.40 of the Insolvency (England and Wales) Rules 2016 and / or Paragraph 6 of Statement of Insolvency Practice 6 (effective from 1 January 2018).

Mr Pereda’s conduct was in breach of Paragraph R2103.1 (Professional Competence and Due Care) of the Insolvency Code of Ethics (effective from 1 May 2020 to 30 September 2025).

Mr Ruben Garcia-Quismondo Pereda is liable to disciplinary action pursuant to Disciplinary Bye law 4.1b in force between 14 October 2019 and 31 May 2023.

Allegation 4

Between 11 August 2022 and 18 September 2022 Mr Ruben Garcia-Quismondo Pereda, in his capacity as Liquidator of ‘A’ Ltd, failed to conduct a second valid decision procedure by:

A failing to create and maintain a certificate of posting which detailed the recipients of the document, as required by Rule 1.52 of the Insolvency (England and Wales) Rules 2016; and/or

B failing to provide creditors with certain information relating to his anticipated work, as required by Paragraph 17 of Statement of Insolvency Practice 9 (effective from 1 April 2021); and/or

C failing to provide creditors with certain information relating to what activities were anticipated to be conducted in respect of the estimated fee, as required by Paragraph 24 of Statement of Insolvency Practice 9 (effective from 1 April 2021); and/or

D failing to provide information to creditors which was presented in manner which is transparent, consistent and useful to prospective participants, as required by Paragraph 7 of Statement of Insolvency Practice 6 (effective from 1 January 2018); and/or

E failing to include items under headings appropriate for the insolvency appointment in the receipts and payments account provided to creditors, as required by Paragraph 9 of Statement of Insolvency Practice 7 (effective from 1 April 2021); and/or

F failing to show realisations gross, with the costs of realisations shown separately, in the receipts and payments account provided to creditors, as required by Paragraph 21 of Statement of Insolvency Practice 7 (effective from 1 April 2021); and/or

G failing to be consistent about the treatment of VAT in the receipts and payments account provided to creditors, as required by Paragraph 14 of Statement of Insolvency Practice 7 (effective from 1 April 2021); and/or

H failing to present information in a manner which was transparent and useful to creditors and other interested parties, as required by Paragraph 13 of Statement of Insolvency Practice 9 (effective from 1 April 2021); and/or

I failing to authenticate the record of decision as required by Rule 15.40(3) of the Insolvency (England and Wales) Rules 2016.

Mr Pereda’s conduct was in breach of Paragraph R2103.1 (Professional Competence and Due Care) of the Insolvency Code of Ethics (effective from 1 May 2020 to 30 September 2025).

Mr Ruben Garcia-Quismondo Pereda is liable to disciplinary action pursuant to Disciplinary Bye law 4.1b in force between 14 October 2019 and 31 May 2023.

Allegation 5

Between 25 June 2021 and 24 September 2021, Mr Ruben Garcia-Quismondo Pereda in his capacity as Liquidator of ‘A’ Ltd:

C failed to document his investigations and conclusions in breach of Paragraph 18 of Statement of Insolvency Practice 2 effective from 6 April 2016.

Mr Pereda’s conduct was in breach of Paragraph R2103.1 (Professional Competence and Due Care) of the Insolvency Code of Ethics (effective from 1 May 2020 to 30 September 2025).

Mr Ruben Garcia-Quismondo Pereda is liable to disciplinary action pursuant to Disciplinary Bye law 4.1b in force between 14 October 2019 and 31 May 2023.

Allegation 6

Between 25 June 2021 and 20 January 2022, Mr Ruben Garcia-Quismondo Pereda in his capacity as Liquidator of ‘A’ Ltd, failed to take reasonable care in his handling of employee claims and / or his dealings with the Redundancy Payments Service by:

A failing to verify the outstanding holiday balances set out in the redundancy letters against company books and records; and / or

B failing to conduct an adequate review of the RP14A form prior to submission to the Redundancy Payments Service; and / or

C failing to ensure the Redundancy Payments Service were notified that the holiday entitlements and balances for each employee were not substantiated by company records, in line with the guidance set out in Dear Insolvency Practitioner issue 117.

Mr Pereda’s conduct was in breach of Paragraph R2103.1 (Professional Competence and Due Care) of the Insolvency Code of Ethics (effective from 1 May 2020 to 30 September 2025).

Mr Ruben Garcia-Quismondo Pereda is liable to disciplinary action pursuant to Disciplinary Bye law 4.1b in force between 14 October 2019 and 31 May 2023.

Finding: Allegations found proved

Order: Affiliate Status suspended for a period of 12 months

Insolvency license remains restricted until the Insolvency Licensing Committee is satisfied the restriction can be lifted

Pay a Financial Penalty of £30,000

Pay costs of £30,000

This decision may be subject to appeal

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Tribunals Committee Tribunal summary of decision

Mr Mital Ramniklal Shah (FCA) of Harrow, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegations on 2 October 2026

Terms of Allegations

1a. Between 1 February 2023 and 31 July 2024, Mr Mital Shah submitted false claims to a value unknown but not exceeding £156,663.70 to his employer ‘A’.

This conduct was dishonest because Mr Shah knew that some or all of his submitted expense claims were not for legitimate expenses incurred. 

1b. Between 1 February 2023 and 31 July 2024, Mr Mital Shah submitted false claims to a value unknown but not exceeding £156,663.70 to his employer ‘A’.

This conduct was contrary to subsection R111.2 (Integrity) of ICAEW’s Code of Ethics (effective from 1 January 2020) because some or all of Mr Shah’s submitted expense claims were not for legitimate expenses incurred and were therefore materially false and/or misleading.

Mr Mital Shah FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective between 14 October 2019 and 31 May 2023 and effective from 1 June 2023)

Finding: Allegations proved on own admission

Order: 

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

Pay a financial penalty of £17,500 and

Pay costs of 12,902

This decision may be subject to appeal

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Tribunals Committee Tribunal summary of decision

Mr Pravine Sivaloganathan of Hemel Hempstead, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 29 September 2026

Terms of Allegation

1. On 17 May 2021, Mr Pravine Sivaloganathan at Inner London Crown Court was convicted of conspiracy to dishonestly commit fraud by false representation to make gain for himself or another, or to cause loss to another or expose another to risk (Contrary to section 1(1) of the Criminal Law Act 1977).
   
   Mr Pravine Sivaloganathan is therefore liable to disciplinary action under Disciplinary Bye-law 4.1e (effective between 14 October 2019 and 31 May 2023).
   
   
2. Between 17 May 2021 and 14 June 2024 Mr Pravine Sivaloganathan failed to report under his duty to report to ICAEW that he had been convicted of a criminal offence on 17 May 2021. This was in breach of:
   
   a) Disciplinary Bye-law 9.1 and 9.2 (effective from 14 October 2019 to 31 May 2023); and / or
   
   b) Disciplinary Bye-law 6.1 (effective from 1 June 2023).
   
    
   Mr Pravine Sivaloganathan is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023).
   
   
3. On any or all of the dates set out in Schedule A, Mr Pravine Sivaloganathan completed a self-declaration form issued by his employer, ‘A’ LLP, in which he answered ‘no’ to the questions in Schedule A.
   
   The answers given by him were dishonest because he knew at the time of completing the forms that he had been convicted of an indictable offence.
   
   Mr Pravine Sivaloganathan is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023).
   
   Schedule A

	Date	Document	Question	Answer given
i.	22 February 2022	Annual Compliance  Documents – Fit and proper form (Document 16)	Have you at any time pleaded guilty to or been found guilty of any offence?	No
ii.	17 March 2023	Annual Compliance  Documents – Fit and proper form (Document 17)	Have you at any time pleaded guilty to or been found guilty of any offence?	No
iii.	10 January 2024	Annual Compliance  Documents – Fit and proper form (Document 18)	Have you at any time pleaded guilty to or been found guilty of any offence?	No

Finding: 

Allegations found proved on own admission 

Order: 

Declared unfit to become a member of ICAEW for a period of 5 years

Pay costs of £7,560

This decision may be subject to appeal

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Tribunals Committee Tribunal summary of decision

Mr Andeep Kumar Mangal FCA of Sutton Coldfield, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard formal allegations on 16 September 2026

Terms of Allegation

1. Between 25 May 2018 and 27 February 2023, Mr Andeep Kumar Mangal FCA included a personally owned property ‘A’ as an asset of ‘B’ Limited in the company’s financial statements, for the periods set out in schedule A, whilst in the knowledge that the property was not legally owned by the company, contrary to the fundamental principal of Professional Competence and Due Care, section 130.1 of the ICAEW Code of Ethics (effective 1 January 2011 to 31 December 2019) and/or subsection R113.1 of the ICAEW Code of Ethics (effective from 1 January 2020), and brings discredit on the profession.
   
   Schedule A

Accounting period end	Date accounts approved
31 August 2017	25 May 2018
31 August 2018	29 May 2019
31 August 2019	21 August 2020
28 February 2021	24 December 2021
28 February 2022	27 February 2023

Mr Andeep Kumar Mangal is therefore liable to disciplinary action under Disciplinary Bye-law 4.1b.

2. Between 27 February 2024 and 25 February 2025, after acknowledging that including ‘A’ as a company asset was incorrect, Mr Andeep Kumar Mangal FCA continued to prepare and file financial statements for ‘B’ Limited for the periods set out in Schedule B, which included ‘A’ as a company asset. Mr Mangal did this knowing the property was not legally owned by the company and despite having prepared draft amended accounts to correct the error. This conduct is contrary to the fundamental principle of professional behaviour, as set out in section 115.1 of the ICAEW Code of Ethics (effective from 1 January 2020), and brings discredit on the profession.
   
   Schedule B

Accounting period end	Date accounts approved
28 February 2023	27 February 2024
29 February 2024	25 February 2025

Mr Andeep Kumar Mangal is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a.

Finding: Allegations found proved on own admission

Order:
Severely reprimanded

Pay a financial penalty of £14,000

Pay costs of £11,455

This decision may be subject to appeal

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Tribunals Committee Tribunal summary of decision

Mr David Richardson FCA of Harlow, United Kingdom

A tribunal of the Tribunal’s Committee made the decision recorded below having heard the formal allegation on 6 August 2026

Terms of Allegation

1. Between 23 July 2025 and 22 October 2025, Mr David Richardson FCA failed to provide the information, explanations and documents requested by letter dated 9 July 2025, issued in accordance with Investigation and Disciplinary Regulation 16.1, contrary to Disciplinary Bye-law 8. 

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

Finding:
Allegations Found Proved on own admission

Order:
Severe Reprimand

Pay a financial penalty of £5,000-00 and Costs of £6,000-00

This decision may be subject to appeal

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Tribunals Committee Tribunal summary of decision

Interim order

Mr Jonathan Howard Bostock BSc FCA of Ilkeston, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard an application for an interim order on 10 July 2026.

Tribunal members: Sheleen McCormack (Chair Lay member), Rachel Forster (Lay member), William Duncumb (Accountant member)

Legal Assessor: Andrew Granville Stafford

Committees and Tribunals Officer: Vanessa Broxham

ICAEW Conduct Department: Represented by Victoria Morgan, Conduct Counsel

Member: Mr Bostock was not present and not represented

Interim order directed: Suspension from membership

Costs ordered: £1,480

There are pending allegations currently being investigated in relation to Mr Bostock.

The Tribunal found that the test set out in Investigation and Disciplinary Regulation (IDR) 30.2 has been met. The Tribunal was satisfied that there is a risk of significant harm to the public (or a section thereof) if an interim order is not made pending the final determination of the allegation(s) or formal allegation(s) by a Disciplinary Committee.

Accordingly, pursuant to Disciplinary Bye-law 11.5, the Tribunal ordered that Mr Bostock:

• be suspended from membership on an interim basis.
• pay costs of £1,480.

This interim order will be reviewed within six months, or sooner if appropriate. The order will remain in force unless it is varied, revoked or otherwise ceases to have effect in accordance with the Investigation and Disciplinary Regulations.

This decision may be subject to Appeal.

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

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

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

2026

• 7 October 2026
• 2 September 2026
• 5 August 2026
• 1 July 2026
• 3 June 2026
• 6 May 2026
• 1 April 2026
• 10 March 2026
• 4 March 2026
• 4 February 2026
• 15 January 2026
• 7 January 2026

2025

• 31 December 2025
• 31 December 2025
• 30 December 2025
• 3 December 2025
• 21 November 2025
• 5 November 2025
• 24 October 2025
• 1 October 2025
• 26 September 2025
• 8 September 2025
• 3 September 2025
• 26 August 2025
• 22 August 2025
• 6 August 2025
• 6 August 2025
• 24 July 2025
• 17 July 2025
• 2 July 2025
• 11 June 2025
• 4 June 2025
• 7 May 2025
• 2 April 2025
• 18 March 2025
• 5 March 2025
• 7 February 2025
• 7 February 2025
• 5 February 2025
• 5 February 2025
• 8 January 2025

2024

• 28 December 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
• 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
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2022

• 7 December 2022
• 23 November 2022
• 14 November 2022
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