Hearings, orders, and decisions

Name of Respondent:	Mr David Lloyd Evans, 066441/MATT
Allegation	The allegation is that Mr David Lloyd Evans is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1c
Date of hearing:	3 and 4 September 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Respondent:	Mr Sachin Sharma, 069322/MATT
Allegation	The allegation is that Mr Sachin Sharma is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	23 July 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Respondent:	Mr Lewis Edmondson, 066031/MATT
Allegation	The allegations are that Mr Edmondson is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	8 July 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Respondent:	Hilden Park Accountants Limited, 060480/MATT
Allegation	The allegations are that Hilden Park Accountants Limited is liable to disciplinary action under Disciplinary Bye-law 6.2a
Date of hearing:	26 June 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for details

 

Name of Member:	Mr Alan Roger Mott FCA,  071032/MATT
Allegation	The allegation is that Mr Alan Roger Mott FCA is liable to disciplinary action under Disciplinary Bye-law 4.1c.
Date of hearing:	25 June 2025
Time:	10:00
Place:	Remote hearing – please contact diane.waller@icaew.com for details

 

Name of Respondent:	Mr Roger John Anderton,073248/MATT
Allegation	The allegation is that Mr Roger John Anderton is liable to disciplinary action under Disciplinary Bye-law 4.1c
Date of hearing:	24 June 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for details

 

Name of Respondent:	Mr Simon Richard Kallu, 66540/MATT
Allegation	The allegation is that Mr Simon Richard Kallu is liable to disciplinary action under Disciplinary Bye-laws 4.1a and 4.1c
Date of hearing:	10 & 11 June 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Respondent:	Mr Christopher Neil Bailey, 053495/MATT
Allegation	The allegation is that Mr Christopher Neil Bailey is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1b
Date of hearing:	9, 10 and 11 June 2025
Time:	10:00
Place:	Remote hearing – for more details, please contact vanessa.broxham@icaew.com

 

Name of Respondent:	Mr Mohommad Shaikh FCA, 067940/MATT
Allegation	The allegation is that Mr Mohommad Shaikh FCA is liable to disciplinary action under Disciplinary Bye-law 4.1c
Date of hearing:	6 June 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@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:	5 and 6 June 2025
Time:	10:00
Place:	IDRC, 1 Paternoster Lane, St Paul’s, London, EC4M 7BQ

 

Name of Respondent:	Miss Yashodhara Guharay ACA,  068866/MATT
Allegation	The allegation is that Miss Yashodhara Guharay ACA is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	4 June 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for details

 

Name of Member:	Mr Michael Edward Ball FCA – 074925/MATT
Complaint	The Allegation is that Mr Michael Edward Ball FCA is liable to disciplinary action under Disciplinary Bye-law 4.1b
Date of hearing:	3 June 2025
Time:	10:00
Place:	Remote hearing – Please contact diane.waller@icaew.com for details

 

Name of Member Firm:	M.E. Ball & Associates Limited – 061410/MATT
Complaint	The Allegation is that M.E. Ball & Associates Limited is liable to disciplinary action under Disciplinary Bye-law 5.1c
Date of hearing:	3 June 2025
Time:	10:00
Place:	Remote hearing – Please contact diane.waller@icaew.com for details

 

Name of Respondent:	Mr Paul Douglas Land, 059058/MATT
Complaint	The allegations are that Mr Paul Douglas Land is liable to disciplinary action under Disciplinary Bye-law 4.1b
Date of hearing:	20 and 21 May 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.comfor more details

 

Name of Respondent:	Mr Peter Ian Marshall FCA, 066786/MATT
Allegation	The allegation is that Mr Peter Ian Marshall FCA is liable to disciplinary action under Disciplinary Bye-law 4.1a and 4.1c
Date of hearing:	20 May 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for details

 

Name of Respondent:	Mr Jimmy Tse, 066964/MATT
Allegation	The allegations are that Mr Tse is liable to disciplinary action under Disciplinary Bye-law 4.1c
Date of hearing:	15 May 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for more details

 

Name of Respondent:	Mr Ravi Kanani, 069297/MATT
Complaint	The allegation is that Mr Ravi Kanani is liable to disciplinary action under Disciplinary Bye-law 4.1a
Date of hearing:	6 May 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for details

 

Name of Respondent:	Mr Bruce Harvey John French FCA, 060580/MATT
Complaint	The allegation is that Mr Bruce Harvey John French FCA is liable to disciplinary action under Disciplinary Bye-laws 4.1a and 4.1b
Date of hearing:	01 May 2025
Time:	10:00
Place:	Remote hearing – please contact vanessa.broxham@icaew.com for 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 Bruce Harvey John French of Brigg, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard the formal allegations 1 May 2025

Type of Member Member

Terms of Allegations

1. Between 30 December 2015 and 9 February 2021, Mr Bruce French FCA failed to ensure that his firm, ‘A’ had complied with the following:

1. The Money Laundering Regulations 2007 (effective 15 December 2007 until 25 June 2017) as follows;

i. Regulation 7 in that he did not apply customer due diligence measures and ongoing monitoring and risk assessment and management, in relation to his clients, Mr ‘D’ and ‘E’ Limited.

AND/OR

2. The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (effective from 26 June 2017) as follows:

i. Regulation 27 in that he did not apply customer due diligence measures and ongoing monitoring and risk assessment and management, in relation to his clients, Mr ‘D’ and ‘E’ Limited.

Mr Bruce French FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 24 July 2013, from 1 January 2016, from 3 October 2016, from 11 October 2017, 15 October 2018 and from 14 October 2019 to 30 June 2023).

2. Mr Bruce French FCA failed to act with professional competence and / or due care in the preparation of the unaudited financial statements submitted to Companies House as set out in Schedule A for ‘E’ Limited in that:

1. the accounts had been prepared on verbal assurances only from the director, Mr ‘D’, and had not been prepared using the company’s accounting records; and / or

	Accounting Period – year ended	Accounts prepared in accordance with	Approved by Mr ‘D’	Submitted to Companies House
i	31 March 2016	Small companies regime (FRSSE effective January 2015)	23/12/2016	28/12/2016	and / or
ii	31 March 2017	Micro entities provisions (FRS105 effective 1 January 2016)	31/12/2017	31/12/2017	and / or
iii	31 March 2018	Micro entities provisions (FRS105 effective 1 January 2016)	28/12/2018	31/12/2018	and / or
iv	31 March 2019	Micro entities provisions (FRS105 effective 1 January 2016)	27/12/2019	31/12/2019

Mr Bruce French is therefore liable to disciplinary action under Disciplinary Bye-law 4.1b (effective from 1 January 2016, from 3 October 2016, from 11 October 2017, 15 October 2018 and from 14 October 2019 to 31 May 2023).

Finding:

Allegation 1 proved
Allegation 2 a – proved

Order:

Severe Reprimand, £1000 fine and £4000 costs. The Tribunal also made a training requirement for money laundering.Pay costs of £1,000

This decision may be subject to appeal

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Tribunals Committee tribunal summary of decision

Mr Mahendra Maganlal Pattni FCA of Harrow, United Kingdom

A tribunal of the Tribuanls Committee made the decision recorded below having heard a formal allegation on 17 April 2025.

Type of Member Member

Terms of Allegations

On 22 November 2018, Mr Mahendra Pattni FCA signed a modified audit opinion, on behalf of ‘A’, on the financial statements of ‘B’ for the period ended 31 March 2018, which stated that 
the audit Had been conducted in accordance with International Standards on Auditing (UK) when:

5. a) he failed to obtain sufficient appropriate audit evidence to support the balance and in year movements of the ‘C’, in breach of International Standard on Auditing (UK) 500 ‘Audit evidence’;
   b) he failed to obtain sufficient appropriate audit evidence about whether the opening balance of the ‘C’ contained misstatements that materially affected the financial statements for the period ended 31 March 2018, in breach of International Standard on Auditing (UK) 510 ‘Initial audit engagements – opening balances’.

6. On 27 September 2019, Mr Mahendra Pattni FCA signed an unmodified audit opinion, on behalf of ‘A’ on the consolidated and individual company financial statements of ‘B’ for the year ended 31 March 2019 which stated that the financial statements had been prepared in accordance with International Financial Reporting Standards as adopted by the European Union when:

a) the financial statements did not contain disclosures in relation to prior period restatements made to the individual company financial statements of ‘B’, in breach of paragraph 49 of International Accounting Standard 8 ‘Accounting policies, changes in accounting estimates and errors’;
b) ‘B’ did not perform an impairment assessment of the group’s capitalised development costs and / or goodwill, in breach of paragraph 10 of International Accounting Standard 36 ‘Impairment of Assets’;
c) the group’s software development costs were amortised before the asset was available for use, in breach of paragraph 97 of International Accounting Standard 38 ‘Intangible Assets’.

7. On 27 September 2019, Mr Mahendra Pattni FCA signed an unmodified audit opinion, on behalf of ‘A’, on the consolidated and individual company financial statements of ‘B’ for the year ended 31 March 2019 which stated that the audit had been conducted in accordance with International Standards on Auditing (UK) when:

a) he failed to obtain sufficient appropriate audit evidence about:

i. the value of investments held in ‘D’ as included in the individual company statement of financial position of ‘B’;
ii. the prior period restatements made in respect of the value of investments held in ‘C’ as included in the individual company statement of financial position of ‘B’

In breach of International Standard on Auditing (UK) 500 ‘Audit evidence’;

b) he failed to obtain sufficient appropriate audit evidence about:

i. the consolidation adjustments made to the group’s opening balances;
ii. the opening balances of the group’s capitalised software development costs

In breach of International Standard on Auditing (UK) 510 ‘Initial audit engagements – opening balances’;

c) he failed to include an ‘Other Matter(s)’ paragraph in the audit report to state that the consolidated corresponding figures were unaudited, in breach of International Standard on Auditing 710 (UK) ‘Comparative information - corresponding figures and comparative financial statements’.

8. On 27 February 2021, Mr Mahendra Pattni FCA signed an unmodified audit opinion on behalf of ‘A’ on the amended financial statements of ‘B’ for the year ended 31 March 2019 which stated that the audit had been conducted in accordance with International Standards on Auditing (UK) when he failed to obtain sufficient appropriate audit evidence about whether the retained earnings balance in the consolidated financial statements and/or the company financial statements was free from material misstatement following the prior period adjustments made.

This was in breach of International Standard on Auditing (UK) 500 ‘Audit Evidence’.

Therefore, Mr Pattni FCA is liable to disciplinary action under Disciplinary Bye-law 4.1b for all the above complaints

Finding: All allegations proved on own admission

Order: Severely Reprimanded

To pay costs of £18,818.20

This decision may be subject to appeal

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Tribunals Committee tribunal summary of decision

Mr Indranil Sinha [ACA], of Croydon, United Kingdom

A tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 4 April 2025

Type of Member Member

Terms of allegation

1. On 25 August 2023, at Croydon Magistrates Court, Mr Indranil Sinha ACA was convicted of the following indictable offences:
   1. On or Before 21 April 2021 at Croydon in the Borough of Croydon made indecent photographs, namely 529 Category A images of a child contrary to Sections 1(1)(a); and 6 of the Protection of Children Act 1978; and
   2. On or Before 21 April /2021 at Croydon in the Borough of Croydon made indecent photographs, namely 672 Category B images of a child contrary to Sections 1(1)(a); and 6 of the Protection of Children Act 1978; and
   3. On or Before 21 April 2021 at Croydon in the Borough of Croydon made indecent photographs, namely 3561 Category C images of a child contrary to Sections 1(1)(a); and 6 of the Protection of Children Act 1978; and
   4. On or Before 21 April 2021 at Croydon in the Borough of Croydon was in
      possession of a prohibited image of a child contrary to sections 62(1) and 66(2) of the Coroners and Justice Act 2009; and
   5. On 4 November 2020 at Croydon in the Borough of Croydon distributed an indecent photograph, namely 1 Category B image of a child contrary to sections 62(1) and 66(2) of the Coroners and Justice Act 2009.

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

Finding:

Allegation found proved on own admission

Order:

Excluded from membership of ICAEW
Pay costs of £1,000

This decision may be subject to appeal

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Tribunals Committee tribunal summary of decision

Mr Graham Michael Wildin (FCA), of Gloucestershire, United Kingdom

A Tribunal of the Tribunals Committee made the decision recorded below having heard a formal allegation on 26 and 27 March 2025

Type of Member Member

Allegation

1. Between 26 April 2020 and 12 August 2022 Mr Graham Michael Wildin failed to comply with an Injunction Order granted in the High Court (QB Division, Planning Court, Cardiff) and made on 16 November 2018, and in doing so failed to comply with R115.1 of the Code of Ethics, Professional Behaviour (effective from 1 January 2020)

Mr Graham Wildin is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a (effective from 14 October 2019)

Finding:
Allegation found Proved

Order:
Exclusion
Fine £10,000.00
Costs £29,001.50

This decision may be subject to appeal

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Tribunals Committee tribunal summary of decision

Ms Janet Elizabeth Parker MA BFP FCA, of Westbury, United Kingdom

A tribunal of the Tribunal Committee made the decision recorded below having heard a formal complaint on 17 March 2025.

Type of Member Member

1. Between 13 October 2021 and 1 February 2022, Ms Janet Elizabeth Parker FCA made any or all of the comments listed in Schedules A–H below:

Schedule A

In an email dated 13 October 2021 to Mrs ‘A’, the Chief Operating Officer of ‘B’, Ms Janet Parker stated:
a. ‘There is just one thing I always wanted to say to you. Now I can. FUCK OFF YOU BITCH

Schedule B

In a Facebook posting on 13 October 2021, Ms Janet Parker posted:
a. ‘B’ – you asked for it, and I am coming for you.’
b. A meme relating to *The Handmaid’s Tale* TV series stating ‘Nolite te bastardes carborundorum, bitches.’ (Translation: “Don’t let the bastards grind you down, bitches.”)

Schedule C

In a Facebook post on her own page on 2 November 2021, Ms Janet Parker stated:
a. ‘I have been unceremoniously sacked for daring to stand up to my bitch of a boss’
b. ‘I will also make sure everyone knows exactly what ‘A’ did.’
c. ‘There does not seem much point in remaining ‘friends’ on FB, does there?’

Schedule D

In an email dated 14 January 2022, it was shown that Ms Janet Parker had set her ‘B’ out of office to reply to emails stating:
a. ‘Thankfully, I no longer work for the bitch ‘A’.’

Schedule E

In a LinkedIn post dated 17 January 2022 regarding the job advert for her old job at ‘B’, Ms Janet Parker stated:
a. ‘There is no way I would apply for this job now’
b. ‘An organisation whose values I do not share and that does not care about me.’
c. ‘I cannot recommend the ‘B’ to prospective applicants for many reasons’
Ms Parker also tagged the recruitment agent into her LinkedIn post.

Schedule F

In a text message to Mrs ‘A’ dated 27 January 2022, Ms Janet Parker stated:
a. ‘All those lies you told ‘C’. You did tell me to put ‘D’ [PRIVATE].’
b. ‘Your ‘god’ might forgive you but I never will. Bitch’

Schedule G

In a LinkedIn direct message dated 31 January 2022 to Mrs ‘E’, Ms Janet Parker stated:
a. ‘You had better hope we never do meet in person.’

Schedule H

In an email dated 1 February 2022 to the ‘B’ Finance Team, Ms Janet Parker stated:
a. ‘I always tried to support you and shielded you from ‘A’ when she was on the warpath.’
b. ‘You will never hear from me again; I am done with everyone who betrayed me.’

Any or all of the comments in Schedules A–H are contrary to R115 (Professional Behaviour) of ICAEW’s Code of Ethics (effective from 1 January 2020).

Ms Janet Elizabeth Parker FCA is therefore liable to disciplinary action pursuant to Disciplinary Bye-law 4.1a (effective from 14 October 2019 to 31 May 2023).

2. Between 13 October 2021 and 12 January 2022, Ms Janet Elizabeth Parker FCA accessed and downloaded files from the Finance SharePoint directory of ‘B’ after her dismissal and without authorisation, contrary to subsection 115 (Professional Behaviour) of ICAEW’s Code of Ethics (effective from 1 January 2020).

Ms Janet Elizabeth Parker FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1a in respect of allegations 1 and 2.

Finding:

Allegations 1 and 2 proved on own admission

Order:

Caution

Pay costs of £2,000

This decision may be subject to appeal

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Tribunals Committee tribunal summary of decision

Mr Kamran Khalil FCA of Surrey, United Kingdom

A tribunal of the Tribunal Committee made the decision recorded below having heard a formal complaint on 10–11 March 2025.

Type of Member Member

Case No. 068624 and 070895

Case No. 068624

1. Mr Kamran Khalil FCA, as the outgoing accountant, failed to provide a substantive response to the following professional enquiry correspondence:

a). Between 8 November 2021 and 31 May 2023, email dated 8 November 2021 regarding ‘A’ Ltd, sent by Mr ‘B’ of ‘C’ Ltd; and/or
b). Between 8 November 2021 and 31 May 2023, email dated 8 November 2021 regarding ‘D’ Ltd, sent by Mr ‘B’ of ‘C’ Ltd; and/or
c). Between 22 November 2022 and 31 May 2023, email dated 22 November 2022 regarding ‘E’ Ltd, sent by Mr ‘B’ of ‘C’ Ltd.

This was contrary to paragraphs R320.7, R320.7C and/or R320.7D of ICAEW’s Code of Ethics (effective from 1 January 2020).

Mr Khalil is therefore liable to disciplinary action under 4.1a of the Disciplinary Bye-laws (effective from 14 October 2019 to 31 May 2023).

2. Between 30 May 2023 and 6 November 2023, Mr Kamran Khalil FCA failed to provide a substantive response to the requests for information and explanations made by the Conduct Department, ICAEW, by letter dated 15 May 2023, in the course of its investigation of Complaint 068624/MATT.

This was in breach of the requirement to cooperate with his regulator, and contrary to Disciplinary Bye-law 10.7 (effective 14 October 2019 to 31 May 2023) and/or Disciplinary Bye-law 8 (effective 1 June 2023).

Mr Khalil is therefore liable to disciplinary action under 4.1c of the Disciplinary Bye-laws (effective from 14 October 2019 to 31 May 2023 and from 1 June 2023).

Case No. 070895

Formal Allegation 1

Between 28 June 2023 and 15 July 2023, Mr Kamran Khalil FCA failed to provide the information, explanations and documents requested by letter dated 28 June 2023, in relation to complaint 064177, issued in accordance with Regulation 16.1 of the Investigation and Disciplinary Regulations. This was contrary to Disciplinary Bye-law 8.

Formal Allegation 2

Between 28 June 2023 and 15 July 2023, Mr Kamran Khalil FCA failed to provide the information, explanations and documents requested by letter dated 28 June 2023, in relation to complaint 067096, issued in accordance with Regulation 16.1 of the Investigation and Disciplinary Regulations. This was contrary to Disciplinary Bye-law 8.

Formal Allegation 3

Between 20 September 2023 and 7 October 2023, Mr Kamran Khalil FCA failed to provide the information, explanations and documents requested by letter dated 20 September 2023, in relation to complaint 064865, issued in accordance with Regulation 16.1 of the Investigation and Disciplinary Regulations. This was contrary to Disciplinary Bye-law 8.

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

Finding:

068624: Allegation 1 proved; Allegation 2 proved on own admission

070895: Allegations 1, 2 and 3 proved on own admission

Order:

Severely reprimanded

Fined £10,000

Pay costs of £16,509

Provide to ICAEW the information, documents and/or explanations requested by the Head of Investigation no later than 4pm on 11 April 2025

This decision may be subject to appeal

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Tribunals Committee tribunal summary of decision

Mr Chung Wah Tang of Causeway Bay, Hong Kong

A tribunal of the Tribunal Committee made the decision recorded below having heard a formal allegation on 06 March 2025

Type of Member Member

1. Between 11 July 2023 and 28 July 2023, Mr Chung Tang FCA failed to provide the information and documents requested by letter dated 11 July 2023, issued in accordance with Investigation and Disciplinary Regulation 16.1, contrary to Disciplinary Bye-law 8.1.

Mr Chung Tang FCA is therefore liable to disciplinary action under Disciplinary Bye-law 4.1c as follows:

Disciplinary Bye-laws effective from 1 June 2023

4.1 A member, affiliate or relevant person shall be liable to disciplinary action under these Disciplinary Bye-laws in any of the following cases, regardless of whether they were a member, affiliate or relevant person at the time of the event(s) giving rise to that liability:

c. if they have committed a breach of the bye-laws, or of any regulations, statutory regulations or the IDRs or have failed to comply with any order, direction or requirement made, given or imposed under them.

Finding:

Allegation proved on Mr Tang’s own admission.

Order:

Severe Reprimand

Fined £1400

Pay costs of £5159

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.

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
• 4 January 2023

 

2022

• 7 December 2022
• 23 November 2022
• 14 November 2022
  
• 2 November 2022
• 5 October 2022
• 7 September 2022
• 3 August 2022
• 6 July 2022
• 1 June 2022
• 4 May 2022
• 6 April 2022
• 2 March 2022
• 21 February 2022
• 2 February 2022
• 20 January 2022
• 20 January 2022
• 5 January 2022

 

2021

• 1 December 2021
• 3 November 2021
• 28 October 2021
• 6 October 2021
• 7 September 2021
• 1 September 2021
• 19 August 2021
• 4 August 2021
• 7 July 2021
• 6 July 2021
• 2 June 2021
• 5 May 2021