Accountant excluded from both ACCA and ICAEW

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An accountant banned from the ACCA in 2011 was also recently excluded from the ICAEW for two years and fined £2,500.

Laurence Cowan, sole practitioner of firm Laurie Cowan, held dual membership at both institutes and was banned from the ACCA for three complaints, as was reported in this months' ICAEW disciplinary report.

An ACCA appeal committee in 2011 heard how Cowan was found guilty of misconduct for signing audit reports in his firm’s name on five occasions when he wasn’t authorised to do so, claiming on his firm’s official stationery that he was authorised by the ICAEW to carry out company audit work when he wasn’t and failing to provide information to the ACCA so it complete its monitoring programme.

Cowan also issued 13 audit reports in...

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13th Nov 2013 11:54

Its official stationery, not stationary.

Thanks (3)
13th Nov 2013 15:52

Tribunal is singular!

... and it's "the tribunal was satisfied", not "the tribunal were satisfied", or should be. Why is everything pluralised these days?

Thanks (1)
13th Nov 2013 16:06

That's an official ICAEW quote - not my wording! :) 

Thanks for the suggestion though.

Thanks (0)
13th Nov 2013 18:25


required then

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