Mr Pavlos Zacos (UK)
Complaint / Non-Compliance
Failure to comply with an order issued by AIA Practice Compliance Committee and refusing to engage with AIA regarding the provision of a Firmwide Risk Assessment.
The continued refusal to engage with AIA regarding regulatory non-compliance is fundamentally incompatible with being a Practising Member of the AIA.
Findings
The case was proven
Order
The member is to be excluded from AIA membership with immediate effect upon closure of the appeal period 8 January 2024
Expiry Date
12/12/2023
Asmat Ullah Ishaq (UK)
Complaint /Non-Compliance
Mr Ishaq was re-referred to the Practice Compliance Committee of 6 June 2023 following a lengthy period in the Disciplinary Process and remains non-compliant with the ruling of this committee.
Following substantial correspondence between AIA and Mr Ishaq he remains non complaint with UK regulations and AIA Practising regulations and has not complied with an order of AIA Practice Compliance Committee
Findings
The case against Mr Ishaq was proven
Order
The member is to be excluded from AIA membership with immediate effect upon closure of the appeal period 8 January 2024
Appeal
The member appealed the decision. Appeal dismissed (10 April) by committee and member excluded with immediate effect.
Expiry Date
10/04/2031
Dr Baba Habu (UK)
Complaint / Non-Compliance
During an onsite monitoring visit to the Member’s Practice a significant level of regulatory non-compliance was identified by AIA’s Reviewer and during the review the member expressed a reluctance to acknowledge his obligations under current Money Laundering Regulations.
Following the review, the member was instructed to undertake the necessary actions to rectify the regulatory non-compliance within a specified period. The member failed to undertake the required actions within the time specified.
Findings
The consistency and level of regulatory non-compliance identified during and following the monitoring review, was incompatible with membership of a Professional Accountancy Body.
There is no case for continuing Dr Habu’s membership of AIA.
Order
The member is to be excluded from AIA membership with immediate effect upon closure of the appeal period on 4 August 2023.
Expiry Date
04/08/2030
Dr Busayo John Ajayi
Complaint / Non-Compliance
Dr Ajayi did not renew his 2022/2023 Practising Certificate and did not notify AIA of his intent not to renew upon receipt of the initial renewal notice issued by AIA.
He also failed to pay fees pertaining to the 2022/2023 period and disciplinary fines to the sum of £1360.00
Findings
Dr Ajayi is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 and Byelaw 8
Order
The member was required to pay the £1,360.00 outstanding on his account within 28 days of the date of the notification letter.
If payment of the outstanding balance was received Dr Ajayi would be permitted to remain a Fellow Member of the Association on the condition he does not engage in public practice.
If the fine is not settled within the period specified, the member is to be excluded from membership effective immediately following closure of the Appeals period.
Payment was not received and Dr Ajayi was excluded from membership of the Association effective from 4 August 2023.
Expiry Date
04/08/2030
Arthur Obinna Ngoka (UK)
Complaint / Non-compliance
Mr Ngoka did not address the outstanding non-compliant issues preventing the issue of his 2022/2023 Practising Certificate. He failed to settle the Disciplinary Fines on his account and did not cooperate with AIA with regard to undertaking a monitoring review of his practice.
Findings
The member has a history of persistent regulatory non-compliance and remains in breach of Public Practice Regulations 4.1(a), 5.2, 5.3 & 12
The Committee found that there was no case for Mr Ngoka’s continued membership of AIA
Order
Mr Ngoka is required to pay the outstanding balance on his account plus an additional fine of £1000 imposed by this Committee.
The member is to be excluded from AIA membership with immediate effect upon closure of the appeal period on 4 August 2023.
No payment was received and Mr Ngoka was excluded from membership of AIA effective from 4 August 2023
Expiry Date
04/08/2030
Imran Khakwani (UK)
Complaint / Non compliance
Breach of the agreement between Mr Khakwani and AIA dated 15 September 2022. The agreement was created to assist Mr Khakwani to achieve and maintain regulatory compliance and facilitate payment of his outstanding Disciplinary fine.
Findings
The evidence provided shows that the member has broken the agreement between himself and AIA.
Order
The member is to settle the outstanding fine in full and submit the documents required to facilitate a monitoring review of his practice within 28 days of the date of the notice. The member failed to comply with this ruling and was excluded from membership on 4 August 2023.
Expiry Date
04/08/2030
Michael French (UK)
Complaint /Non Compliance
Mr French did not supply the required documents to facilitate the renewal of his AIA Practising Certificate for 2022/2023 or meet CPD requirements for AIA Members in Public Practice and failed to cooperate fully with AIA’s Monitoring and Supervision process.
Mr French has not paid the outstanding Disciplinary fine on his account and demonstrated unprofessional behaviour in terms of his correspondence with AIA as evidenced in the content of his email communications.
Findings
Mr French remains in breach of Public Practice Regulations 4.1(a) 5.2, 5.3 and 12, and the sanctions for these regulatory breaches are to remain in place.
The member is also in breach of Byelaw 8 for failing to cooperate with AIA in Disciplinary Proceedings previously bought against him.
Order
The fine of £3000 imposed by the Practice Compliance Committee of 7 February 2023 must be paid within 28 days of the delivery of the Disciplinary Order.
For failing to cooperate with the Disciplinary Process and proportionate to the weight attributed by the Disciplinary Committee to the importance of upholding a standard of conduct and professional engagement incumbent with membership of a professional body, an additional £7,000 fine has been issued to Mr French.
Mr French is excluded from Membership of AIA effective from closure of the appeal window on 4 August 2023
Mr French appealed against the Order. The appeal was heard by the appropriate committee on 9 November 2023 and was rejected. The Disciplinary order stands effective from the date of the Appeal Hearing.
Expiry Date
09/11/2030
Anjum Sohail (UK)
Complaint / Non-compliance
Mr Sohail has not paid his annual subscription fee, renewed his Practising Certificate for 2022/2023, or responded to reminders, emails, and letters.
Findings
Mr Sohail remains in breach of Public Practice Regulations 4.1(a), 5.2,5.3, and 12.1 and Bye-Law 8
Order
Mr Sohail is to be given 28 days from the date of the notice letter to pay what is outstanding and complete the PC renewal or be excluded from AIA.
No further communication was received from the member, therefore Mr Sohail was excluded from AIA Membership effective 4 August 2023
Expiry Date
04/08/2030
Wahid Ali Bashir (UK)
Complaint / Non-compliance
Mr Bashir failed to renew his AIA Practising Certificate for 2022/2023 due to failure to provide evidence of the completion of the required CPD units and failure to provide a copy of his current Professional Indemnity insurance.
He also failed to settle the £2000 Disciplinary fine on his account.
Findings
Mr Bashir is in breach of Public Practice Regulations 4.1(a) 5.2, 5.3 and 12.1 and Bye-Law 8
Order
Mr Bashir is required to pay the outstanding balance on his account and provide evidence of the completion of the requisite number of CPD units to allow the issue of his 2022/2023 Practising Certificate and complete the renewal of his 2023/2024 Practising Certificate within three months of the date of the Disciplinary Order.
Failure to comply with all of the above requirements within the time specified will result in immediate exclusion from membership of the Association. Mr Bashir did not comply with the requirements of the Disciplinary Committee and was therefore excluded from Membership effective from the date of notice 14 November 2023.
Expiry Date
14/11/2030
David Knobel
Complaint / Non-Compliance
Mr Knobel was referred to the Disciplinary Committee for non-completion of the Practicing Certificate renewal document for 2022/2023, failure to submit a copy of the Practice letterhead and non-payment of the £2,500 Disciplinary fine imposed by the Practice Compliance Committee. He was therefore in breach of Public Practice Regulations 4.1(a) 5.2, 5.3 and 12.1 and Bye Law 8
Findings
Once notified of his referral the member cooperated fully with AIA. The committee noted that at the time of hearing the member was fully compliant with one exception and that his Disciplinary fine had been settled.
Order
No further sanctions are imposed. Mr Knobel is required to address the one remaining non-compliant issue within 28 days of the date of notice or be re-referred to the Disciplinary Committee.
Mr Knobel submitted his Firmwide Risk Assessment and no further action is required.
Abul Kalam Mohammed Nurul Amin
Complaint / Non-Compliance
The member failed to supply sufficient information to facilitate a monitoring review of his practice or pay the outstanding disciplinary fine on his account. His earlier appeal against the Practice Compliance Committee ruling and subsequent disciplinary fine was rejected.
Findings
Following a prolonged period of non-compliance and continued offers of assistance from AIA the member continues to be in breach of Public Practice Regulations 12.1 and 12.2 and Bye-Law 8.
Order
The circumstances suggest that it is not appropriate to impose further financial sanctions.
Mr Amin was to be excluded from AIA membership effective immediately following the closure of the appeal window.
No further communication was received from the member, therefore Mr Amin was excluded from AIA Membership effective 4 August 2023
Expiry Date
04/08/2030
Benito La Rosa
Complaint / Non-Compliance
Failure to complete an annual membership and firm practice return within the period specified by AIA.
Findings
The member was found to be in breach of Public Practice Regulations 12.1 and 12.2
Order
The outstanding requirement imposed by the Practice Compliance Committee at its meeting of 30 May 2022, that the firm be subject to an Enforcement Visit (the costs of which should be payable by the member) should be met within six months of the date of this notification.
Following the successful conclusion of this Enforcement Visit, whereby the firm is judged compliant with regulatory requirements, the disciplinary process will officially be concluded.
Should the Enforcement Visit not take place, or the firm remains non-compliant, the case will be referred to the Disciplinary Committee which reserves the right to impose further sanctions.
Olufemi Bolarinwa Fayomi
Complaint / Non-compliance
Failure to complete a Practice Monitoring Review
Findings
The member was found to be in breach of Public Practice Regulations 12.1 and 12.2
Order
Resignation submitted by the member is accepted on the grounds that the member is no longer offering accountancy services or engaged in Public Practice.
The outstanding disciplinary fine will be held and reviewed should the member re-apply for AIA membership and a practising certificate in the future.
