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Hearings, orders, and decisions

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

Public hearings

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

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

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

The recordings of disciplinary hearings are made for the purpose of creating accurate transcripts and maintaining records in accordance with our retention policy. These recordings may also be used for internal training and quality assurance purposes.

Please note the following:

  1. Access and Disclosure: Recordings are treated as confidential and are accessed only by authorised personnel. In response to subject access requests, only transcripts of the recordings will be provided, unless otherwise required by law.
  2. Notification: Participants in the hearings are informed that the proceedings are being recorded. By participating in the hearing, you are aware that the hearing is being recorded and the potential use of these recordings for internal training purposes.
  3. Usage Limitations: The recordings will not be shared with external parties except as required by legal obligations. Internal use of recordings is strictly for improving the quality and effectiveness of our procedures and training programs.

Details of future hearings and private hearing process

  • Details of future disciplinary and appeals hearings
    Name of Member: Mr. Dion Perry Mailich, 074680/MATT
    Allegation: The allegation is that Mr Dion Perry Mailich is liable to disciplinary action under Disciplinary Bye-law 4.1f (effective from 1 June 2023)
    Date of hearing: 18 June 2026
    Time: 10:00
    Place: Remote hearing – please contact Sade.Piper@icaew.com for details

     

    Name of Member: Mr Michael Peter Beahan, 065940/MATT
    Allegation:

    The allegation is that Mr Michael Peter Beahan is liable to disciplinary action under Disciplinary Bye-laws:

    • 4.1a (effective 14 October 2019 to 31 May 2023)
    • 4.1c (effective 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)
    Date of hearing: 29 April 2026
    Time: 10:00
    Place: Remote hearing – please contact Sade.Piper@icaew.com for details

     

    Name of Member: Mr Adrian Heller FCA, 072935/MATT
    Allegation: The allegation is that Mr Adrian Heller FCA is liable to disciplinary action under Disciplinary Bye-law 4.1b (effective 14 October 2019 to 31 May 2023).
    Date of hearing: 15 and 16 April 2026
    Time: 10:00 on 15 April
    Place: Remote hearing – please contact diane.waller@icaew.com for details.

     

    Name of Member firm: Martin + Heller, 060507/MATT
    Allegation: The allegation is that Martin + Heller is liable to disciplinary action under Disciplinary Bye-law 6.2a (effective 14 October 2019 to 31 May 2023).
    Date of hearing: 15 and 16 April 2026
    Time: 10:00 on 15 April
    Place: Remote hearing – please contact diane.waller@icaew.com for details.

     

    Name of Member: Mr Keith Tattersfield FCA,  075690/MATT
    Allegation: The allegation is that Mr Keith Tattersfield is liable to disciplinary action under Disciplinary Bye-law 4.1h (effective from 1 June 2023).
    Date of hearing: 14 April 2026
    Time: 10:00
    Place: Remote hearing - please contact vanessa.broxham@icaew.com for details.

     

    Name of Member: Mr Mauro Umberto Mattei, 063782/MATT
    Allegation:

    The allegation is that Mr Mauro Umberto Mattei is liable to disciplinary action under:

    Disciplinary Bye-law 4.1c (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023)

    Disciplinary Bye-law 4.1a (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023)

    Disciplinary Bye-law 4.1c (effective from 15 October 2018 to 13 October 2019 and 14 October 2019 to 31 May 2023)
    Date of hearing: 23 March 2026 and 24 March 2026
    Time: 10:00
    Place: Remote hearing - please contact Sade.Piper@icaew.com for details.

     

    Name of Member: Mr Andrew Dix – 085728/INSR
    Nature of application: The application relates to a decision made by the Insolvency Licensing Committee
    Date of hearing: 2 and 3 March 2026
    Time: 10:00 on 2 March
    Place: Remote hearing – please contact diane.waller@icaew.com for details.

     

    Name of Member: Mr Edward Franklin ACA – 066558/MATT
    Allegation: The Allegation is that Mr Edward Franklin ACA is liable to disciplinary action under Disciplinary Bye-law 4.1a.
    Date of hearing: 25 February 2026
    Time: 10:00
    Place: Remote hearing – please contact diane.waller@icaew.com for details
  • 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.

Disciplinary orders and Regulatory decisions

  • Summary of decisions

    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.

    Tribunals Committee Tribunal summary of decisions

    Mr Edward Franklin ACA of Coventry, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 1-4 December 2025 and 25 February 2026

    Type of Member Member

    Terms of allegation (as amended on 5 June 2025)

    1. Between 06 August 2022 and 23 December 2022 Mr Edward Franklin ACA made any or all of the comments listed in Schedules A - J below:

    Schedule A

    Comment

    In an email dated 6 August 2022 to Ms ‘A’ and Mr ‘B’ (copying in Mr ‘C’, Mr ‘D’ and Mr ‘E’) Mr Edward Franklin from his ***.com email address stated:

    1. ‘’B’ This response from ‘A’ (obviously written by you) is stupid.
      This isn’t a law exam where you are trying to score marks.’

    2. ‘your response is particularly stupid because if it was the case that I wasn’t following “the Protocol” then you should have let me do it. But no, your ego couldn’t miss the change to try and point score. Pathetic.’

    Schedule B

    Comment

    In an email dated 14 August 2022 with the subject Formula 4 to Mr ‘B’ Mr Edward Franklin from his ***.com email address stated:

    1. ‘So this is your great career after ‘F’???’
    2. ‘I would say I was surprised at this but honestly, I’m not. I know what a loser you are and how desperate you are to be “on a board”. No wonder you failed to build an Exec comp practice at ‘F’ – You needed to pay the client.’
    3. ‘You are like some loser twenty something at the back of the Formula 4 grid.’

    Schedule C

    Comment

    In an email dated 19 August 2022 to Mr ‘B’ Mr Edward Franklin from his ***.com email address stated:

    1. ‘It is quite clear you are not going to pay the money to its rightful owner.’
    2. ‘You are a dishonest cunt.’

    Schedule D

    Comment

    In an email dated 24 August 2022 regarding Companies House filing for ‘F’ (an entity Mr E Franklin has no authority in) to Mr ‘D’ Mr Edward Franklin from his ***.com email address stated:

    1. ‘I actually think I might be duty bound to report this matter to the appropriate authorities but I would prefer not to as I’m not entirely sure what the extent is of your involvement.’
    2. ‘Obviously this is a “grave” matter (as opposed to insulting somebody, which really isn’t…) and I think you might need to inform your insurers, check your AML/KYC and consult with an appropriate ethics adviser at the ‘G’ and the ‘H’ for ‘I’.’
    3. ‘So back to the question, did you make this filing?’

    Schedule E

    Comment

    In an email dated 15 September 2022 to Mr ‘B’ (copying in Mr C ‘D’, Ms ‘J’, Mr ‘C’ and Mr ‘K’) Mr Edward Franklin from his ***.com email address stated:

    1. ‘It is very obvious that this is you ‘B’’
    2. ‘You would have known this had you actually been in the slightest bit useful in the EOT practice at ‘F’ – but you weren’t.’
    3. ‘I am going to remind you that I think you have committed a criminal offence of attempted identify theft.’

    Schedule F

    Comment

    In an email dated 15 September 2022 to Mr ‘B’ (copying in Mr ‘D’, Mr ‘C’, Ms ‘J’ and Mr ‘K’) Mr Edward Franklin from his ***.com email address stated:

    1. ‘Would you describe ‘L’ as a dishonest cunt?’

    Schedule G

    Comment

    In an email dated 21 September 2022 to Ms ‘M’ (copying in Mr ‘D’ and Mr ‘B’) Mr Edward Franklin from his ***.com email address stated:

    1. ‘’B’ has stolen ‘N’ Limited’s Money’
    2. ‘It is comical that ‘B’ has been stupid enough to submit documents to a court which say without prejudice. So dumb.’
    3. ‘the suggestion that there exists a Trust relationship between ‘O’ and ‘F’ is an absolute corker of total stupidity and dishonesty. It is literally an unnecessary thing to say, and blatantly dishonest. Honestly, a Joke.’
    4. ‘’B’ has made a career out of being a slippery dishonest cunt, that is why he was ‘P’s EBT tax scam promoter. But when he finds himself in court, all this dishonesty is going to come back and fuck him in the arse.’

    Schedule H

    Comment

    In an email dated 23 September 2022 to Mr ‘B’ (copying in Mr ‘D’ and Ms ‘M’) Mr Edward Franklin from his ***.com email address stated:

    1. ‘’B’, you are a lying cunt. And your wife is a stupid lying cunt. The only thing I can say for her is she was smart enough as a trainee to suck the partners cock off and marry herself to him, as she clearly wasn’t going to make it as lawyer (she never qualified did she…?). That is a correct “analysis”, isn’t it ‘B’?’
    2. ‘go ahead, make your little complaint to the ICAEW.’

    Schedule I

    Comment

    In an email dated 4 October 2022 to Mr ‘D’, Mr Edward Franklin from his ***.com email address stated:

    1. ‘It wasn’t a threat as much as a warning’
    2. ‘had become aware of cyber hacking bank fraud perpetrated by ‘B’ and ‘Q’.’

    Schedule J

    Comment

    In an email dated 23 December 2022 to Mr C ‘D’, Mr Edward Franklin from his ***.com email address stated:

    1. ‘oh I don’t know about that – you’ve managed to extract a lot of money from ‘B’ and ‘Q’ Although you are flying close to the sun with threatening unrepresented parties and vulnerable people’

    Any or all of the comments in Schedules A - J are contrary to paragraph R115.1 of the Code of Ethics (effective from 1 January 2020) in that Mr Franklin knew or should have known that any or all of the comments in schedules A – J might have discredited the profession.

    Mr Edward Franklin is therefore liable to disciplinary action pursuant to DBL 4.1.a (effective from 14 October 2019 to 31 May 2023).

    Finding:
    Schedules C(b), F(a), G(c) & (d), H(a) found proved
    Schedules A, B, C(a), E, G(a) & (b), H(b), I and J: facts proved but not liable to disciplinary action

    Order:
    Severely reprimanded
    Pay a financial penalty of £5,000
    Pay costs of £73,600

    This decision may be subject to appeal

    Tribunals Committee Tribunal summary of decision

    Mr Andrew Dix of Essex, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegations on 3 February 2026.

    Type of Member Member

    Terms of allegation

    1. Between 7 September 2023 and 21 May 2025, Mr Andrew Dix as sole Liquidator of ’C’, failed to take reasonable care in his handling of employee claims and / or his dealings with the Redundancy Payments Service by:

    B. Failing to conduct an adequate review of the RP14A forms prior to submission to the Redundancy Payments Service, which resulted in incorrect information being provided to the Redundancy Payments Service in relation to the amount of holiday taken by ‘A’ and ‘B’; and / or

    C. Failing to ensure the Redundancy Payments Service were notified that the holiday entitlements and balances for each employee included within the RP14A forms were not substantiated by company records, in line with the guidance set out in Dear Insolvency Practitioner issue 117.

    This is in breach of Paragraph R2103.1 b) (Professional Competence and Due Care) of the Insolvency Code of Ethics (effective from 1 May 2020).

    Mr Andrew Dix is liable to disciplinary action pursuant to Disciplinary Bye-law 4.1b in force from 1 June 2023.

    Finding: Proved by own admission.

    Order:

    1. Compensation to be paid to the two employees that were involved
    2. Severe reprimand
    3. To pay a fine of £10,000 and costs of £13,435

    This decision may be subject to appeal.

    Tribunals Committee Tribunal summary of decision

    Mr Matthew Hart of Guernsey, United Kingdom

    A Tribunal of the Tribunal Committee made the decision recorded below having heard a formal allegation on 15 January 2026.

    Type of Member Member

    Terms of allegation

    On 30 July 2024, in the Royal Court of Guernsey, Mr Matthew Hart FCA was convicted of the following offences:

    1. production of a controlled drug of Class B, namely cannabis, in contravention of section 3(2)(a) of the Misuse of Drugs (Bailiwick of Guernsey) Law, 1974 as amended.
    2. possession of a controlled drug of Class B, namely cannabis, in contravention of section 4(2) of the Misuse of Drugs (Bailiwick of Guernsey) Law, 1974 as amended.
    3. possession of a controlled drug of Class C, namely alprazolam, in contravention of section 4(2) of the Misuse of Drugs (Bailiwick of Guernsey) Law, 1974 as amended.
    4. possession of a controlled drug of Class C, namely gabapentin, in contravention of section 4(2) of the Misuse of Drugs (Bailiwick of Guernsey) Law, 1974 as amended.

    Mr Matthew Hart FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1e (effective from 1 June 2023).

    Finding: Allegation proved on own admission.

    Order:
    Excluded;
    Costs payable to ICAEW at £5,342.50.

    This decision may be subject to appeal.

    Tribunals Committee Tribunal summary of decision

    Mr Andrew Dix of Essex, United Kingdom

    A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegations on 17 November 2025.

    Type of Member Member

    Terms of Allegation

    1. On 29 June 2023 Mr Andrew Dix, as Liquidator of ‘A’ Limited, misused estate money in the sum of £27,000 by transferring the said sum from the estate account to the office account of AD Business Recovery Limited for a purpose other than that of the Liquidation, contrary to Statement of Insolvency Practice 11 (effective from 1 January 2018).

      This was in breach of the fundamental principle of Professional Behaviour as set out in Paragraph R2105.1 of the Insolvency Code of Ethics (effective from 1 May 2020).

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

     

    Finding: Proved by own admission

    Order: 

    Insolvency Licence withdrawn

    Pay Costs of £7,938-50

    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.

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    2022

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