Disciplinary Oucomes
AIA publishes disciplinary outcomes to promote transparency and uphold the integrity of the accountancy profession.
Transparency in Professional Conduct
This page provides a summary of disciplinary decisions involving AIA members over the past seven years. Only cases with proven findings are listed, and all outcomes are published after the appeals process is complete. In line with the AIA Constitution, a full Register of Disciplinary Orders is available to view on request, please contact the Secretary to the Disciplinary Process. By sharing this information, AIA reinforces its commitment to professional standards and public trust.
2025 Disciplinary Committee Outcomes
Allegations and Findings
Mr Papaevripides is providing Trust and Company Services to his clients without being listed as a Trust and Company Service Provider by HMRC . He is therefore in breach of MLR2017 Regulation 54 and subsequently Public Practice Regulation 19.5
The member has by omission and the provision of incorrect information, mislead AIA on two occasions. Breach of Public Practice Regulation 6.4 (f)
These acts of non-compliance were found proven by the Disciplinary Committee
Disciplinary Order
The member is to be excluded from membership effective from 11 November 2024
Appeal
Mr Papaevripides has appealed this decision and the case is pending
Outcome
Mr Papaevripides did not complete the appeal process, and no formal appeal was received. The member is excluded from membership effective from 16 June 2025
Expiry Date
16 June 2032
Allegations and Findings
1. Non-renewal of an AIA Practising Certificate for the period 1 October 2024 to 30 September 2025
Regulatory Reference: The Association of International Accountants Public Practice Regulations 2022, Regulation 4.1(a) – Proven
2. Failure to submit evidence of the completion of the required number of CPD units
Regulatory Reference: The Association of International Accountants Continuing Professional Development Regulations 3.2, 3.4 and 4.2 – Proven
3. Non-renewal of the AIA Membership
Regulatory Reference: The Association of International Accountants Membership Regulations 2022, Regulation 20.1 – Proven
Disciplinary Order
Pay the outstanding Regulatory fine of £1500 within 21 days of the date of the order
Exclusion from AIA following closure of the appeal window
Pay costs of £1,375.00 within 21 days of the date of the order
Outcome
The member is excluded effective from 16 September 2025
Expiry Date
16 September 2032
Allegations and Findings
1. Entering inaccurate or misleading information on an AIA Practising Certificate Application and knowingly engaging in Public Practice without a current and valid Practising Certificate
Regulatory reference: AIA Public Practice Regulation 6.4(f) and AIA Public Practice Regulation 4.1 – Proven
Disciplinary Order
The consistent failure by the member to acknowledge the seriousness of the actions was not compatible with continued AIA Membership or the issue of an AIA practising certificate, therefore the only option available was exclusion from membership.
No further costs of sanctions to be applied
AIA Secretariat to provide an explanation as to why the failure of the member to accept the seriousness of his actions is fundamentally incompatible with continuing in public practice
Outcome
The explanation was provided
Mr Kamalanathan has submitted an appeal
Allegations and Findings
1. Failure to settle the outstanding Disciplinary fines on his account required to allow the acceptance of his resignation from AIA.
Regulatory reference: The Association of International Accountants Complaints, Disciplinary and Appeals Regulations 2022, Regulation 3.1(g) and the Association of International Accountants Public Practice Regulations 2022, Regulation 4.1(a) – Proven
Disciplinary Order
The financial penalty of £1500 will remain in place. This sum is payable within 21 days of the date of this notice.
Costs of £1,375 are to be added payable within 21 days of the date of this notice.
Outcome
The member is excluded effective from 16 September 2025
Expiry Date
16 September 2032
Allegations and Findings
1. Failure to renew AIA Practising Certificate for 2024/2025 and failure to submit evidence of your completion of 20 hours verifiable CPD for the period 1 October 2023 to 30 September 2024.
Regulatory Reference: AIA Public Practice Regulations 2022, Regulation 4.1(a)
And Continuing Professional Development, Regulation 3.5. Proven
Disciplinary Order
The Committee agreed that there were mitigating circumstances to consider in this case and in recognition of the late renewal you are to receive a reprimand, however no further costs or sanctions are to be applied.
Expiry Date
16 September 2032
Allegations and Findings
1. Failure to fully co-operate with the Association in regard to the completion of the monitoring and quality assurance process. Poor understanding of his obligations
under UK Money Laundering Regulations and failure to comply with these regulations within his accountancy practice.
Regulatory reference: Public Practice Regulation 19.5, Regulations Complaints, Disciplinary & Appeals Regulation 3.1(e) – Proven
Disciplinary Order
In recognition of the current circumstances and the member’s earlier cooperation with the monitoring process the Committee agreed that no further sanctions were to be imposed.
The outstanding fine of £1,500 levied following the rejection of Mr Fakorede’s appeal and subsequent failure to submit the evidence will stand and is to be settled within 21 days of the date of the order. An instalment plan is available if requested.
The sanction of a severe reprimand is to remain in place.
Mr Fakorede is to be excluded from Membership of the AIA upon closure of the Appeal window.
Outcome
Mr Fakorede is settling the £1,500 fine in instalments
The member is excluded effective from 16 September 2025
Expiry Date
16 September 2032
Allegations and Findings
1. Non-renewal of the Practising Certificate for the period 1 October 2024 to 30 September 2025
Regulatory Reference: The Association of International Accountants Public Practice Regulations 2022 Regulation 4.1(a) -Proven
2. Non-submission of evidence of 20 hours of verifiable CPD for the period 1 October 2023-30 September 2024
Regulatory reference: The Association of International Accountants’
Continuing Professional Development Regulations 2021, Regulation 3.2 – Proven
3. Non-payment of the outstanding Disciplinary Fine of £1,500 imposed by the Practice Compliance Committee on 24 February 2025 in respect of the above breach
Regulatory Reference: The Association of International Accountants’ Complaints, Disciplinary & Appeals Regulations 2022, Regulation 3.1(g) – Proven
Disciplinary Order
Member has until 30 September to complete the renewal of his PC and make payment of the Disciplinary fine issued by the Practice Compliance Committee.
The fine must stand as the Practising Certificate had not been renewed
Outcome
Mr Cohen has appealed
Complaint / Non Compliance
Mr Alam submitted examination answer at the examination that was undertaken on 29 November 2024 which included text that was either wholly or substantially wholly not from his own mind during the period of the examination
Findings
After careful consideration of all the information presented to it, in accordance with its remit under Regulation 13.2 of AIA’s Complaints, Disciplinary & Appeals Regulations, the Committee found Mr Alam in breach of Bye-Law 8.1
Order
The member to be removed from Student Register.
Expiry Date
22 April 2032
Complaint / Non Compliance
Mr Mohamed has not settled the reduced outstanding disciplinary fine on his account imposed by the Practice Compliance Committee of 4 December 2024. He is therefore liable to Disciplinary Action under The Association of International Accountants’ Complaints, Disciplinary & Appeals Regulations 2022. Regulation 3.1(g) which states
Under the conditions prescribed in Bye-Law 8, a Member, Elected Member or Student shall be liable to disciplinary action if he has failed to co-operate with the Association in disciplinary proceedings brought against him.
Findings
After careful consideration of all the information presented to it, in accordance with its remit under Regulation 13.2 of AIA’s Complaints, Disciplinary & Appeals Regulations, the Committee found the allegation to be proven.
Order
The member to be excluded from membership effective from 12 May 2025.
Costs
The member is to pay costs incurred during the investigation and presentation of this case to the sum of £1,375 within 28 days of the date of notice
2025 Practice Compliance Committee Outcomes
Allegation and Findings
1. Failure to submit a Disclosure and Barring Service certificate or share code when requested
Regulatory Reference Public Practice Regulation 12.1 and MLR 2017(amended 2019) Regulation 26 – Proven
2. Non-payment of a regulatory fine of £50.00 applied in respect of the above – Proven
Disciplinary Order
Submit evidence of your Disclosure and Barring Service check within 14 days
pay the £50.00 fine within 14 days of the date of this letter
A fine of £1000.00 has been issued payable within 14 days
Failure to comply with all of the above orders within the time specified will result in suspension of the AIA Practising Certificate and immediate referral to the AIA Disciplinary Committee
Outcome
Mr Mamo has submitted an appeal
Allegation and Findings
1. Failure to submit evidence requested by AIA within the time originally specified by AIA
Regulatory Reference: Public Practice Regulation 12.1 – Proven
Disciplinary Orders
The Regulatory fine of £1000 is payable within 21 days. Alternatively, an instalment plan for the payment is to be set up within 21 days
Failure to comply with the above orders within the time specified will result in immediate referral to the AIA Disciplinary Committee
Outcome
Mr Ahmed has submitted an appeal
Allegation and Findings
1. Failure to submit a Firmwide Risk Assessment when requested by AIA
Regulatory Reference: Public Practice Regulation 12.1-Proven
Disciplinary Order
Submit the required Firm Risk Assessment within 21 days.
A fine of £1000.00 has been issued payable within 21 days. Alternatively, an instalment plan for the payment is to be set up within 21 days
Failure to comply with the above orders within the time specified will result in immediate referral to the AIA Disciplinary Committee
Outcome
Mr Imam has submitted an appeal
Allegations and Findings
1. Failure to complete AML Online Monitoring form and submit the requested evidence in the time specified by AIA
Regulatory Reference: Public Practice Regulation 12.1- Proven
Disciplinary Order
The member is to re-start the AMLO monitoring.
With regard to the mitigating circumstances presented to the Committee no disciplinary action is necessary
Outcome
The case is closed
Allegations and Findings
1. Failure to submit a Disclosure and Barring Service certificate and Firmwide Risk Assessment when requested
Regulatory reference: Public Practice Regulation 12.1-Proven
Disciplinary Order
A disciplinary fine of £1,500 payable within 28 days is applied
The member is to submit the requested documents (DBS & FWRA) within 28 days
Outcome
Mr Kian has submitted an appeal
AIA publishes a summary of all recent disciplinary decisions (with the exception of not proven cases). Decisions are published following the end of an Appeals process as detailed in the AIA Constitution.
Notices of upcoming hearings and outcomes for the AIA Disciplinary Committee are also provided.
Published Disciplinary OutcomesIf you are an AIA member who is the subject of a complaint or is undergoing disciplinary action you can find answers to frequently asked questions relating to the process and timings.
