ICAEW Member Avoids Exclusion despite allegation of dishonesty

In September 2024, Steve Roberts represented a Chartered Accountant before the ICAEW Tribunal Committee in relation to an allegation of professional misconduct as a result of dishonest entries on their timesheets.

Facts of the case

The Chartered Accountant had been an Assistant Manager in an audit team of a large international firm of accountants. During the COVID lockdowns, the Accountant had made a number of false entries on his daily timesheets to give the impression that he was working when he was in fact not.

Disciplinary proceedings were commenced against the Accountant, resulting in his referral to the ICAEW Tribunals Committee on the basis that he had committed professional misconduct under Disciplinary Bye-law 4.1(a).

Work conducted

The Accountant member admitted the allegations, and our Steve Roberts represented him before the Tribunals Committee. Despite a starting point of exclusion being recommended by the ICAEW Guidance Note of Sanction as a result of the member’s dishonesty, Steve Roberts was able to persuade the Tribunal that an exclusion was not necessary in the circumstances. In advance of the hearing, we had been able to prepare a bundle on behalf of the member, which included significant details of the accountant members mitigating circumstances.

Outcome

Having considered the mitigation bundle and Steve Robert’s oral representations, the panel were persuaded to severely reprimand the member and issue a fine and award costs against the member. It was agreed that the fine and costs could be paid over a period of time to minimise the impact on the member’s finances.

If you have a similar case and would like advice from our specialist professional disciplinary lawyers, please contact our accountancy team for assistance.