ICAEW.com works better with JavaScript enabled.

Hearings, orders, and decisions

Contents
Back to top
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 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 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

Disciplinary records search

Publications

Useful links

Disciplinary orders and Regulatory decisions

View the latest reports of disciplinary orders and regulatory decisions

View reports