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Hearings, orders and decisions

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

Public hearings

Hearings of tribunals of the Disciplinary Committee and panels of the Appeal Committee are normally open to the public. The details of public hearings will be published here seven days before the hearing. These details include:

  • the defendant or appellant's name;
  • the terms of the formal complaint; 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 but they are not entitled to see written material. All written material and information provided by ICAEW or a defendant 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 (with the exception of not proven cases). All these decisions are subject to possible appeals. 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:

Mark Andrew Thompson ACA , 053422/MATT
Complaint: The complaint is that Mr Mark Andrew Thompson ACA is liable to disciplinary action under Disciplinary Bye-law 4.1a and Disciplinary Bye-law 4.1c
Date of hearing: 20 April 2023
Time: 10:00
Place: Virtual Hearing (contact diane.waller@icaew.com for more details)
Name of Respondent: Mr Laurence Berko, 054095/MATT
Complaint: The complaint is that Mr Laurence Berko is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing: 5 April 2023
Time: 10:00
Place: Virtual Hearing (contact vanessa.broxham@icaew.com for more details)
Name of Respondent: Mr Marc Justin Landsman FCA, 052432/MATT and 054225/MATT
Complaint: The complaint is that Mr Marc Justin Landsman FCA is liable to disciplinary action under Disciplinary Bye-laws 4.1a and 4.1b.
Date of hearing: 4 April 2023
Time: 10:00
Place: Virtual hearing – please contact diane.waller@icaew.com for details
Name of Respondent: Mr David Charles Smith, 055140/MATT
Complaint: The complaint is that Mr David Charles Smith is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1c
Date of hearing: 12 April 2023
Time: 10:00
Place: Virtual Hearing (contact vanessa.broxham@icaew.com for more details)
Name of Respondent: Mr Christopher Noel Gaffney, 055746/MATT
Complaint: The complaint is that Mr Christopher Noel Gaffney is liable to disciplinary action under Disciplinary Bye-law 4.1b - 2016, 2017, 2018, and 2019
Date of hearing: 30 March 2023
Time: 10:00
Place: Virtual Hearing (contact vanessa.broxham@icaew.com for more details)
Name of Respondent: Mr Jagdish Singh Natt, 055447/MATT
Complaint: The complaint is that Mr Jagdish Singh Natt is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1b
Date of hearing: 9 May 2023
Time: 10:00
Place: IDRC, 70 Fleet Street, London, EC4Y 1EU
Name of Respondent: Mr Martin Landman, 036167/MATT
Complaint: The complaint is that Mr Martin Landman is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing: 25 April 2023
Time: 10:00
Place: IDRC, 70 Fleet Street, London, EC4Y 1EU
Name of Respondent: Mr Kevin Lucas FCA, 047536/MATT
Complaint: The complaint is that Mr Kevin Lucas is liable to disciplinary action under Disciplinary Bye-law 4.1a and Disciplinary Bye-law 4.1b
Date of hearing: 27 and 28 March 2023
Time: 10:00
Place: Virtual Hearing (contact diane.waller@icaew.com for more details)
Name of Respondent: Mr Kevin Lucas FCA, 055037/MATT
Complaint: The complaint is that Mr Kevin Lucas is liable to disciplinary action under Disciplinary Bye-law 4.1b
Date of hearing: 27 and 28 March 2023
Time: 10:00
Place: Virtual Hearing (contact diane.waller@icaew.com for more details)
Name of Respondent: Mr Kevin Lucas FCA, 063692/MATT
Complaint: The complaint is that Mr Kevin Lucas is liable to disciplinary action under Disciplinary Bye-law 4.1c
Date of hearing: 27 and 28 March 2023
Time: 10:00
Place: Virtual Hearing (contact diane.waller@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 that are not proven. A full report of decisions are available in the ‘Full reports of disciplinary orders and regulatory decisions’ section.

Disciplinary committee tribunal summary of decision

Mr Kevin Lucas of Hale, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 27 March 2023

Type of Member Former Member

Terms of complaint

1. Between 13 January 2022 and 28 January 2022 Mr Kevin Lucas FCA failed to provide the information, explanations and documents requested by letter dated 12 January 2022, issued in accordance with Disciplinary Bye-law 13.1, contrary to Disciplinary Bye-law 13.2.

Mr Lucas is therefore liable for disciplinary action under Disciplinary Bye-law 4.1c (effective from 14 October 2019)

Finding: Complaint found proved

Order: Severely reprimanded, fined £5,000. Global cost ordered of £29,500 (055037/047536/063692).

This decision may be subject to appeal

Disciplinary committee tribunal summary of decision

Mr Kevin Lucas of Hale, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 27 March 2023

Type of Member Former Member

Terms of complaint

1. That, between 26 November 2019 and 7 September 2020, Mr Kevin Lucas in his capacity as joint trustee of the bankruptcy estate of Mr 'A', failed to act in accordance with the fundamental principle of Professional Competence and Due Care as set out in the Insolvency Code of Ethics Part D by failing to respond to correspondence and a formal complaint sent by Mr 'B'.

Mr Lucas is liable to disciplinary action under Disciplinary Bye-law 4.1b.

Finding: Complaint found proved

Order: Had Mr Lucas still been a member the tribunal would have excluded him. Fine £5,000. Global cost ordered of £29,500 (055037/047536/063692).

This decision may be subject to appeal

Disciplinary committee tribunal summary of decision

Mr Kevin Lucas of Hale, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 27 March 2023.

Type of Member Former Member

Terms of complaint

2. On or around 01 June 2015 to 25 May 2021 Mr Kevin Lucas, FCA failed to progress and finalise the liquidation of 'A' Trust in a timely fashion.

By virtue of the above, Mr Kevin Lucas is liable to disciplinary action under 4.1a of the bye-laws effective from 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 present.

3A. On or around 01 June 2015 to 25 May 2021 Mr Kevin Lucas, FCA failed to progress and finalise the liquidation of 'A' Trust in a timely fashion. By virtue of the above, Mr Kevin Lucas is liable to disciplinary action under 4.1a of the bye-laws effective from 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 present.

(a) 31 May 2017; and/or

(b) 31 May 2018; and/or

(c) 31 May 2019

By virtue of the above, Kevin Lucas is liable to disciplinary action under 4.1b of the bye-laws effective from 3 October 2016 to 10 October 2017, 11 October 2017 to 14 October 2018 and 15 October 2018 to 13 October 2019

And/or

3B. Between 31 May 2017 and 31 July 2019, Mr Kevin Lucas, FCA, acting as Creditors' Voluntary Liquidator of ‘A’ Trust, failed to comply with Rule 18.7 (6) of the Insolvency (England and Wales) Rules 2016 and Section 104A of the Insolvency Act 1986 in that he:

a. Did not send a progress report for the following year ends within the period of two months following each anniversary, to the Registrar of Companies:

(i) 31 May 2017; and/or

(ii) 31 May 2018; and/or

(iii) 31 May 2019 and/or

b. Did not send a progress report for the following year ends within the period of two months following each anniversary to the members and creditors:

(i) 31 May 2017 and/or

(ii) 31 May 2018; and/or

(iii) 31 May 2019.

By virtue of the above, Kevin Lucas is liable to disciplinary action under 4.1b of the bye-laws effective from 3 October 2016 to 10 October 2017, 11 October 2017 to 14 October 2018 and 15 October 2018 to 13 October 2019

4. Between 25 September 2019 and 25 November 2019, Mr Kevin Lucas, FCA, acting as Creditors' Voluntary Liquidator of 'A' Trust, failed to declare the final dividend to creditors in the two month period in Rule 14.34 of the Insolvency (England and Wales) Rules 2016.

By virtue of the above, Mr Kevin Lucas is liable to disciplinary action under 4.1b of the bye-laws effective from 15 October 2018 and 14 October 2019 and 14 October 2019 to present.

Finding: Complaints found proved

Order: Severely reprimanded, fined £7,500. Global cost ordered of £29,500 (055037/047536/063692).

This decision may be subject to appeal

Disciplinary committee tribunal summary of decision

Mr Jeffrey Everard Charles Davidson FCA of London, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 8 March 2023.

Type of Member Member

Terms of complaint

Complaint 1 (061897)

Between 23 August 2021 and 13 October 2021, Mr Jeffrey Everard Charles Davidson FCA failed to provide the information, explanations and documents requested by letter dated 23 August 2021, issued in accordance with Disciplinary Bye-law 13.1, contrary to Disciplinary Bye-law 13.2.

Complaint 2 (063068)

Between 18 November 2021 and 4 December 2021, Mr Jeffrey Everard Charles Davidson FCA, failed to provide the information, explanations and documents requested by letter dated 18 November 2021, issued in accordance with Disciplinary Bye-law 13.1, contrary to Disciplinary Byelaw 13.2.

Mr Jeffrey Everard Charles Davidson is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c (effective from 19 October 2019) in respect of complaints 1 and 2.

Finding: Complaints found proved on own admission

Order: Severely reprimanded, fined £5,000 and pay costs of £8,125. Remedial Order to provide information, explanations, and documents within 28 days.

This decision may be subject to appeal

Disciplinary committee tribunal summary of decision

Mr Roger David Bagshaw of NORTHAMPTON, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 15 March 2023.

Type of Member Member

Terms of complaint

1. Between 31 October 2019 and 8 March 2022 Mr R D Bagshaw ACA failed to respond to the Practice Assurance Closing Record following QAD’s review on 9 October 2019, within 15 days, contrary to Practice Assurance Regulation 20 (effective 1 July 2019).

Mr Bagshaw is therefore liable to disciplinary action under DBL 4.1c.

2. Between 4 July 2011 and 9 October 2019, Mr R D Bagshaw ACA, failed to fulfil assurances given to ICAEW staff following the visit by the QAD on 4 July 2011, the assurances given by Mr Bagshaw were as follows:

a. “Registration is being applied for” in relation to failing to register with the Information Commissioner’s Office as required by the Data Protection Act.
b. “I have decided to issue all clients with engagement letters to cover both the points” in respect of failing to issue clients with details of the firm’s fees and complaints procedures, as required by the Code of Ethics (240.2b [2011]) and ICAEW Bye-law 11.1. Contrary to Practice Assurance Regulation 4 (effective from 1 January 2008) and Practice Assurance Regulation 8 (effective from 1 July 2019).

Mr Bagshaw is therefore liable to disciplinary action under DBL 4.1a.

3. Between 6 March 2021 [day after respond by date in Closing Meeting Note] and 8 March 2022 Mr R D Bagshaw ACA failed to respond to the Practice Assurance Closing Record following QAD’s review on 11 February 2021, within 15 days, contrary to Practice Assurance Regulation 20 (effective 1 July 2019).

Mr Bagshaw is therefore liable to disciplinary action under DBL 4.1c.

4. Between 1 September 2020 and 8 March 2022 Mr R D Bagshaw ACA while a PC holder failed to submit the 2020 ICAEW annual return for ‘A’ in breach of 

a. Practice Assurance Regulation 12; and / or
b. Regulation 2.5 of the Professional Indemnity Insurance Regulations.

Mr Bagshaw is therefore liable to disciplinary action under DBL 4.1c

5. Between 1 September 2021 and 8 March 2022 Mr R D Bagshaw ACA while a PC holder failed to submit the 2021 ICAEW annual return for ‘A’ in breach of

a. Practice Assurance Regulation 12; and / or
b. Regulation 2.5 of the Professional Indemnity Insurance Regulations.

Mr Bagshaw is therefore liable to disciplinary action under DBL 4.1c

Mr Roger David Bagshaw is therefore liable to disciplinary action under Disciplinary Byelaw.1c for complaints 1, 3, 4 and 5 and Disciplinary Bye-law 4.1a for complaint 2.

Finding: Complaints found proved

Order: Excluded from membership and pay costs of £8,500

This decision may be subject to appeal

Disciplinary committee tribunal summary of decision

Miss Donna Cartmel of BOLTON, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 8 March 2023

Type of Member Former Insolvency Affiliate

Terms of complaint

1. Between 6 March 2017 and 31 December 2019, Miss Donna Cartmel, in her capacity as Liquidator, failed to send 7 annual progress reports to the Registrar of Companies within the required time limits in the 3 Members’ Voluntary Liquidations listed in Schedule A.

Any, or all of the failures listed in Schedule A are breaches of Rule 4.49CCVL of the Insolvency Rules 1986 or Rule 18.7 of the Insolvency (England & Wales) Rules 2016.

2. Between 9 June 2012 and 31 December 2019, Miss Donna Cartmel, in her capacity as Liquidator, failed to send 142 annual progress reports to the Registrar of Companies within the required time limits in the 46 Creditors’ Voluntary Liquidations listed in Schedule B.

Any, or all of the failures listed in Schedule B are breaches Rule 4.49C of the Insolvency Rules 1986 or Rule 18.7 of the Insolvency (England & Wales) Rules 2016.

3. Between 2 September 2011 and 31 December 2019, Miss Donna Cartmel, in her capacity as Liquidator, failed send 23 annual progress reports to the Registrar of Companies within the required time limits in the 4 Compulsory Liquidations listed in Schedule C.

Any, or all of the failures listed in Schedule C are breaches Rule 4.49B of the Insolvency Rules 1986 or Rule 18.8 of the Insolvency (England & Wales) Rules 2016.

4. Between 2 September 2011 and 31 December 2019 Miss Donna Cartmel failed to comply with the Fundamental Principle of Professional Competence and Due Care at paragraph 400.4(c) of the Code of Ethics Part D as she failed to send 172 progress reports to the Registrar of Companies within the required time limits in the 53 insolvency appointments listed in Schedules A, B and C.

Miss Donna Cartmel is therefore liable to disciplinary action under Disciplinary Bye-Law 4.1b.

Finding: Complaints Proved

Order: Excluded from membership and Ineligible from holding an Insolvency Licence. To pay full costs of 13,960-00.

This decision may be subject to appeal

Disciplinary committee tribunal summary of decision

Mr Avinash Kumar ACA of Quetta, Pakistan

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 1 March 2023.

Type of Member Member

Terms of complaint

1(a) On or around 8 October 2018 Mr Avinash Kumar ACA falsified, or caused to be falsified a fitness for work statement purporting to be from Dr A and provided this to his employer;

and/or

1(b) On or around 1 November 2018 Mr Avinash Kumar ACA falsified, or caused to be falsified, a fitness for work statement purporting to be from Dr A and provided this to his employer.In carrying out these actions, Mr Kumar acted dishonestly.

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

Order: Excluded from membership, fined £9,000 and pay costs of £15,917

A recommendation that no application for readmission be considered for a period of 5 years.

This decision may be subject to appeal.

Disciplinary committee tribunal summary of decision

Mrs Wendy Patricia Bartram of Rotherham, United Kingdom

A tribunal of the Disciplinary Committee made the decision recorded below having heard a formal complaint on 1 March 2023

Type of Member Former member

Terms of complaint

Between 16 November 2021 and 15 December 2021, Mrs Wendy Patricia Bartram, FCA, on behalf of Ian R Collins & Co, failed to produce the information, explanations and documents requested in a letter from ICAEW dated 3 December 2020 within 28 days, as ordered on 16 November 2021 by the Tribunal of the Disciplinary Committee.

Mrs Bartram is liable to disciplinary action under Disciplinary Bye-law 4.1d of the Disciplinary Bye-Laws effective from 14 October 2019.

Finding: Complaint found proved on own admission

Order: Severely reprimanded, fined £5,000 and pay costs of £6,000

Mrs Bartram is to provide the information, explanations and documents requested in a letter from ICAEW dated 3 December 2020 within 14 days

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 have to be published. The one exception is a caution.

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 PCD committee secretary. The regulations governing such an application can be found in the Disciplinary Committee Regulations.

An application needs to be made within 21 days of service of the documents sent by the PCD committee secretary further to Regulation 3 of the Disciplinary Committee Regulations. These are the documents sent once a formal complaint has been referred from the Investigation Committee to the Disciplinary Committee.

An application can be made by ICAEW or the respondent/respondent firm under regulation 3(b) and 4(c), as appropriate. If the respondent makes an application under regulation 4(c) the ICAEW representative will file a written response to the PCD committee secretary 7 days before the case management hearing. A copy of this will be sent to the respondent 2 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 regulations 3, 4 and 34.

Pursuant to regulation 34, 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 desirable to do so in the interests of justice or for any other exceptional reason provided always:

a. the particular 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 tribunal chair shall give the parties the principal reason/reasons for allowing or dismissing any application made under this regulation.

An application can also be made to the tribunal at any final hearing, as long as the applying party is able to 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 hearing, you may still ask the tribunal whether it is prepared to proceed in private. This would usually be on the first day of a hearing, but the tribunal 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's necessary to protect the identity of a third party. However, we can never guarantee anonymity.

When a tribunal agrees to hold all or part of the hearing in private, it gives its reasons on the day, and in public. The tribunal also gives these reasons in writing if the complaint is found proved.

The tribunal 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 or during a pre-trial review. When it decides whether to exclude anyone, the tribunal considers whether:

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

outweigh the public interest in holding a public hearing. The tribunal must also be satisfied that both parties have been given an opportunity to make representations.

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