Mr Sylvester Kavalo (UK)
Appeal and recommendations
Following consideration of the appeal against the ruling of the Practice Compliance Committee of 30 July 2024, the Practice Compliance Appeals Committee (PCAC) re referred the case to this committee with a recommendation.
Giving due consideration to this recommendation and the additional information presented to it, this Committee agreed to reduce the original fine from £5000 to £2000.
The revised order issued by the Practice Compliance Committee of 4 December 2024 is as follows
Under Bye-Law 10.1(f), for the provision of false, inaccurate, or misleading information the member is to receive a severe reprimand and fined £2000 payable within 21 days of the date of this committee.
The member is reminded that his right to appeal has been exercised and no further appeal can be accepted.
Mr Fawad Ibrahim Abubaker Mohamed (UK)
Appeal and recommendations
Following consideration of the appeal against the ruling of the Practice Compliance Committee of 30 July 2024, the Practice Compliance Appeals Committee (PCAC) rejected the appeal
Therefore, under Bye-Law 10.1(f), the Practising certificate for this Practice is suspended.
A fine of £3000 is payable within 21 days and the member referred to the Disciplinary Committee.
The member is reminded that his right to appeal has been exercised and no further appeal can be accepted.
Mr Kandiah Kamalanathan (UK)
Complaint / Non compliance
1. The provision of inaccurate or misleading information during the AIA application process which contravenes the criteria for fit and proper status under Public Practice Regulation 6.4(f)
2. Continuing to engage in Public Practice without a valid Practising Certificate when a member of AIA. Breach of AIA Public Practice Regulation 4.1
Findings
Both of the above breaches were found proven.
Order
Pursuant to Bye-Law 10.1(f), the member is to receive a severe reprimand and fine of £1,200 payable within 21 days of the date of the committee and referred to the Disciplinary Committee
Mrs Beata Kulda (UK)
Complaint / Non compliance
1. Failure to provide the documentation requested by AIA to conclude the monitoring review of the practice within the time specified; this contravenes AIA Public Practice Regulation 12.1
2. Failure to pay the fixed penalty fine issued for the above non-compliance
Findings
Both of the above were found proven
Order
Pursuant to Bye-Law 10.1(f) the member has 21 days from the date of this order within which to supply the outstanding information to allow the conclusion of the monitoring review.
The member is also to receive a severe reprimand and required to settle the outstanding fine of £500 within 21 days.
Failure to comply fully with these orders will result in immediate referral to the AIA Disciplinary process and the suspension of the Practising certificate.
Mr Samuel Fakorede (UK)
Complaint / Non Compliance
During an onsite visit to the practice the member was found to have a poor understanding of his obligations under current United Kingdom Money Laundering Regulations and GDPR and to be in breach of Practice regulation 19.5
Finding
The above breach was found proven
Order
Pursuant to Bye-Law 10.1(f) the member did not meet the requirements set out by AIA to ensure regulatory compliance and is given until 31 December 2024 to address this. Non-compliance will result in the levy of a £1,500 fine and referral to the AIA Disciplinary Committee.
Mr Michael Bass
Complaint / Non compliance
Failure to upload sufficient information to facilitate the monitoring of the practice
Finding
Proven
Order
Pursuant to Bye-Law 10.1(f) The member was given 21 days to submit the outstanding information.
He is to receive a fine of £500 payable within 21 days as a penalty for the non-compliance and notified that failure to comply will result in the suspension of the practising certificate and referral to the Disciplinary Committee.
Faraz Ahmad (UK)
Complaint / Non-Compliance
1. Failure to submit to AIA a copy of the Firmwide Risk Assessment for the Practice Eaccountax Limited which contravenes AIA Public Practice Regulation 12.1 and MLR2017 Regulation 18(6)
2. Failure to submit a copy of a recent basic Disclosure and Barring Services certificate which contravenes AIA Public Practice Regulation 12.1 and MLR2017 Regulation 26(1)
Findings
After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found:
Allegation 1 proven and Allegation 2 proven
Order
(i) The member is to undergo an onsite enforcement monitoring review of his firm Eaccountax Limited to be undertaken within 6 weeks of his notice.
(ii) Failure to satisfy the above orders within the period specified, you are to receive an additional fine of £2000
Andreas Papaevripides (UK)
Complaint / Non-Compliance
1. Member failed to submit, his personal tax returns, VAT returns for his business and failed to pay outstanding liabilities. These actions breach AIA Public Practice Regulation 11.2(j)
2. The notification and supporting evidence provided to AIA by HMRC states that the member’s actions constitute misconduct. He is therefore liable to disciplinary action under AIA Regulations Complaints, Disciplinary & Appeals Regulation 3.1(a)
3. The member providing Trust and Company Services to clients without being registered with HMRC. This contravenes MLR2017 Regulation 54 and related Public Practice Regulation 19.5
4. By omission, and by providing incorrect information to AIA, the member mislead the Association on two occasions.
Findings
After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found each of the four allegations listed proven.
Order
The member is to receive a disciplinary fine of £2000 payable within 21 days.
He is referred to the AIA Disciplinary Committee with a recommendation for exclusion from membership of the Association.
Sylvester Kavalo (UK)
Complaint / Non-compliance
1. The member knew of an ongoing ACCA investigation of him since 1 February 2022 but confirmed on his AIA Practising Certificate renewal documents for the periods 2022/2023 and 2023/2024 that he was not undergoing any investigations or disciplinary procedures
2. Exclusion from ACCA challenges the member’s fit and proper standing with AIA.
Findings
After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found:
Allegation 1 proven and Allegation 2 proven
Order
For the provision of false, inaccurate or misleading information the member has received a severe reprimand and fine of £5000 payable within 21 days.
There is currently an appeal in progress.
Samuel Fakorede (UK)
Complaint / Non-Compliance
The member failed to supply the minimum amount of information to AIA to facilitate a meaningful review of his practice which led to its cancellation. This contravenes Public Practice Regulations 12.1 and 12.2
Findings
After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found Allegation 1 to be proven
Order
The member is to undergo an enforcement onsite monitoring review of his practice which must be arranged within six weeks. AIA compliance team will contact you to make the necessary arrangements. If the member does not comply with the order he is to receive an additional fine of £2000 and be referred to the Disciplinary Committee.
Ibrahim Abubaker Mohamed (UK)
Complaint / Non-Compliance
1. Failure to provide the minimum amount of information to facilitate a practice monitoring review resulting in its cancellation. This contravenes Public Practice Regulations 12.1 and 12.2.
2. The above review was part of a disciplinary order issued by the Practice Compliance Committee of 6 June 2023 requiring a monitoring review of your practice at a cost of £250. You are therefore also liable to disciplinary action as per AIA Regulations Complaints and Appeals Regulation 3.1(f)
Findings
After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found both allegations proven.
Order
Therefore, pursuant to Bye-Law 10.1(f), the Committee suspended the member’s practising certificate with immediate effect. The member was fined £3000 payable within 21 days and referred to the AIA Disciplinary Committee with a recommendation for exclusion.
Angela Ene Adamopoulos (UK)
Complaint / Non-Compliance
1. Failure to submit a Firmwide Risk assessment which contravenes MLR2017 regulation 18(6) and AIA Public Practice Regulation 12.1
2. Failure to submit a basic Disclosure and Barring Service certificate which contravenes MLR2017 Regulation 26(1) and Public Practice Regulation 12.1
Findings
After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found:
Allegation 1 to be withdrawn as the Firmwide Risk Assessment was received prior to the Committee meeting of 30 July 2024. Allegation 2 proven
Order
Providing AIA receive a copy of the Disclosure and Barring Service Certificate within 21 days no further action is to be taken. Should the certificate not be received the member is to be re-referred to the Practice Compliance Committee.
Commensurate with the mandatory status of the requested documents the Committee imposed a £250 fine payable within 21 days.
Nisar Ahmad Farooq Raja (UK)
Complaint / Non-compliance
Non submission of a Firmwide Risk Assessment for his two practices contravening Public Practice Regulation 12.1 and MLR2017 Regulation 18(6)
Findings
The committee was informed that you had submitted both of the requested Firmwide Risk Assessments to AIA on 30 July 2024 consequently the allegation was withdrawn.
Order
Commensurate with the mandatory status of the requested documents the Committee imposed a £250 fine payable within 21 days of the date of this notice.
Francesco Colcerasa (UK)
Complaint / Non-compliance
1. Identification of discrepancies between the address of the practice on Companies House and the address provided to AIA.
2. Identification of discrepancies between addresses on recently submitted DBS certificates and the address provided to AIA. AIA has not been informed of any changes to the details for the practice. Consequently, the member is in breach of AIA Membership Regulation 20.2 and Public Practice Regulation 12.1
Findings
After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found both allegations proven.
Order
The member’s Practising Certificate is suspended pending receipt by AIA of information addressing this issue
The member is to receive a fine of £2000 payable within 21 days, commensurate with the serious nature of the regulatory breach.
Continued noncompliance by the member will result in referral to the Disciplinary Committee
Dr Muhammed Farooq Khan (UK)
Complaint / Non-Compliance
Following the receipt of intelligence from an external source it was alleged that the member had provided misleading information to AIA when renewing his annual AIA Practising Certificate.
This contravenes Public Practice Regulation 6.4(f)
Findings
Considering the information provided to it the committee concluded that the case was proven.
Order
The member is to receive a severe reprimand and fine of £2000 for breach of Public Practice Regulation 6.4(f)
His Practising Certificate is to be temporarily suspended pending further investigations by AIA.
Mrs Yan Yang (UK)
Complaint / Non-Compliance
Failure to submit mandatory documents requested by AIA following a basic online review of the practice documents and failure to supply AIA with a Firmwide Risk Assessment
Findings
The case was proven. The member is in breach of Public Practice Regulation 12
Additional aggravating factors concerning the provision of Trust and Company Services by the practice and the length of time afforded to the member to facilitate regulatory compliance were also considered when issuing the order.
Order
No additional fines were to be levied.
The member is to undergo an enforcement onsite monitoring review as soon as possible.
The member’s practising certificate is to be suspended pending the outcome of the review and elevation of the member’s level of compliance.
Mr Steven Hall (UK)
Complaint / Non-Compliance
External intelligence received notifying AIA of Mr Hall’s exclusion from another Professional Body Supervisor. This contravenes AIA Membership regulation 10.2(b) and Public Practice Regulation 6.4. It is alleged that this information undermines Mr Hall’s fit and proper status and his eligibility for AIA membership and Practising Certificate.
Findings
The committee considered the information provided which included the formal exclusion order issued by the Professional Body Supervisor and the statement provided by Mr Hall.
The committee found the member to be in breach of Membership Regulation 10.2(b) and Public Practice Regulation 6.4
Mr Hall no longer meets AIA criteria of fit and proper person.
Order
The case has been referred to the Disciplinary Committee with the following recommendations.
The member is to be fined £3000 and excluded from AIA membership.
Ismail Ravat
Complaint / Non-Compliance
The member referred to the committee for breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024.
Findings
The member is in breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024
Order
The member is to pay £500 fixed penalty fine and given 28 days to complete his renewal or be referred to the Disciplinary Committee.
Daniel Mason (UK)
Complaint/ Non-Compliance
The member was referred to the committee for breach of Membership Regulation 20.1 Requirement to provide an Annual return for non-renewal of his AIA Practising Certificate for 2023/2024
The issue preventing the renewal being evidence of his completion of 20 verifiable units of CPD this is breach of Continuing Professional Development Regulation 3.5
Findings
The Committee was notified of the recent correspondence from the member in which he claimed to have submitted the requested documents in December 2023.
Order
The committee requested that AIA investigate this claim and made a provisional ruling to be applied if evidence of submission was not found. The provisional ruling was £500 fine and immediate referral to the AIA Disciplinary Committee
David Pickin (UK)
Complaint/Non-compliance
The member referred to the committee for breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024
Findings
Additional information provided by Mr Pickin regarding ongoing health issues and IT systems issues were considered by the committee. The committee accepted the explanation provided by the member.
Order
No further action to be taken.
Abiodun Olugboji (UK)
Complaint / Non-Compliance
The member failed to undertake appropriate client due diligence as specified in MLR27/28
The member failed to respond to AIA’s request for a Disclosure and Barring Service and Firmwide Risk Assessment.
The member did not immediately inform AIA of his involvement in a Law Enforcement Agency investigation.
The member did not provide information requested by AIA on 24 November 2023 to allow AIA to conclude the matter, namely information on how the clients of the practice have been managed during the period the Practising Certificate was suspended and for failing to provide AIA with a formal solicitor’s letter summarising the current status of the investigation.
Findings
The member is in breach of AIA Public Practice Regulation 9.3, Public Practice Regulation 19.5 and MLR 27 and 28.
Order
The Practising certificate for this member is to be withdrawn immediately.
The member is to receive a £2000 fine and referred to the Disciplinary Committee.
Andrew Onyemachi Uche (UK)
Complaint/ Non-Compliance
Breach of Membership Regulation 20.1 Requirement to provide an annual return – for failure to renew your membership and AIA Practising Certificate
Findings
The member is in breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024
Order
The member is to pay £500 fixed penalty fine and given 28 days to complete his renewal or be referred to the Disciplinary Committee.
Richard Otoo (UK)
Complaint/ Non-Compliance
Breach of Membership Regulation 20.1 Requirement to provide an annual return – for failure to renew your membership and AIA Practising Certificate.
Following five reminder Mr Otoo failed to communicate with AIA
Findings
The member is in breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024
Order
The member is to pay £500 fixed penalty fine and an additional fine of £1000.
He is given 28 days to complete his renewal or be referred to the Disciplinary Committee.
Alistair Conway (ROI)
Complaint / Non compliance
Breach of Membership Regulation 20.1 Requirement to provide an annual return – for failure to renew your membership and AIA Practising Certificate.
Findings
The member is in breach of AIA Membership regulation 20.1 however AIA is to ensure there are no additional mitigating factors prior to referral to the Disciplinary Committee
Order
The member is to pay £500 fixed penalty fine and given 28 days to complete his renewal or be referred to the Disciplinary Committee.
