ICAEW bans incompetent accountant

Kashflow logo
John Stokdyk
Share this content

A Birmingham accountant has been excluded from membership of the ICAEW and ordered to pay £2,000 for failing to file clients’ tax returns.

The institute’s November disciplinary report documents two sets of charges brought against Brian Mogford of Moseley, Birmingham for instances where he failed to submit clients’ tax returns on time, and failed to respond to their letters and those from ICAEW investigators.

The complaints accused him of acts likely to bring discredit on himself, the institute and the accountancy profession, and conducting his practice inefficiently and incompetently.

Mogford has already been penalised in two previous cases, for which he was fined a total of £10,000 (reduced on appeal to £5,000) with £4,063 costs.


Please Login or Register to read the full article

The full article is available to registered AccountingWEB.co.uk members only. To read the rest of this article you’ll need to login or register. Registration is FREE and allows you to view all content, ask questions, comment and much more.


Please login or register to join the discussion.

14th Nov 2012 08:25


Does he have to pay the fine if no longer a member ?

Can ICAEW enforce the penalty and take him to Court for non payment ?

Thanks (0)
14th Nov 2012 13:36

Will HMRC withdraw penalties?

Thanks (0)
By RJ&Co
15th Nov 2012 12:44


This is a very sad tale,  and seems to indicate an ICAEW member under great stress,  who probably felt he had no one to turn to,  and has paid the ultimate price professionally.  

In fact there was someone he could have turned to. I think this is a good moment to remind any ICAEW member reading this thread of the existence of the ICAEW Support Member Scheme (SMS) which exists precisely to help any member experiencing difficulties of any kind. 

Support Members ( I am one myself)  are a group of around 60 Chartered Accountants around the country, who are officially recognised, backed and trained by the Institute, and importantly, we are officially excused the requirement to report misconductSo while the majority of calls we do receive are actually nothing to do with misconduct, nevertheless when you're talking to a Support Member,  there is no chance whatsoever of anything you tell us getting any further than the person you talk to.  Its like talking to a priest in a confessional  - absolutely, totally confidential.  

A lot of us are past or present District Society officers or committee members, who have been used to helping out fellow CA’s over the years, often in an unofficial capacity,  and have a good understanding of Institute procedures and politics.   We also receive training and advice on how the Institute’s disciplinary proceedings work, so we can offer some thoughts on what might or might not be awaiting a member who feels he might be in some sort of trouble.  Strangely, a great many calls we get end up in us able to re-assure the member that, actually, he’s not in anything like the sort of trouble that he thinks he is.   If the news is not so good, we can at least give a bit of advance warning of what to expect, and possibly recommend more formal sources of help and professional or legal advice.  

If you feel you could use this service,  you can find out about us on the ICAEW website, or phone the free central number 0800 917 3526 where you can find out the names and numbers of Support Members in your area, (or specifically not in your area, if you’d prefer).

I think there is a fair chance that poor Mr Mogford might still be an ICAEW member had he availed himself of this service. 







Thanks (2)
15th Nov 2012 14:43

Should've joined

ACCA! ; - )

Thanks (0)
19th Nov 2012 12:55

@ R Joseph

good to see someone willing to stick their head above the parapet. i left ICAEW in 2008 after 30 years - it had just beome a nightmare for a small sole practicioner - ICA really cannot get their head around how to help such people without absolutely deluging them with bureauocracy, rules and regulations etc so keep up the good essential work.


Thanks (0)
19th Nov 2012 15:37

Support Members and Berating ICAEW

I too am a support member and have been so for about twenty years. I can utterly support my fellow support member about the availability of help and the immediacy of attention to members when they seek that help.

In respect of the reported case once the member entered the ICAEW disciplinary process upon the complaint from the client he would have been (and was) offerred a written invitation to avail himself of the FREE  confidential support member service provided by ICAEW and volunteer members who  understand what being a sole practitioner means. He chose


I think the criticism of the ICAEW stance is  therefore unfair. I have been a member since qualifying in 1967. I have been in practice as a sole trader since 1985. The respect for Chartered Accountants is a result of the probity honesty and integrity with which they act for the business and private client community.

We can be trusted not least because we have to act with total integrity or face the consequences. If we wish to trade as a member we have to abide by the rules. A Practice certificate, PII, an annual return, a set of logical rules and to ensure our continued competance a declaration of CPD. None of these are major demands.

What are major demands are to ensure we are fit for purpose up to date with our knowledge of accounts prep,audit, tax etc. In just the same way we expect our gas fitters and electricians to do their work and not to make things unsafe or inapropriate for users.

In the case reported the member had committed the offences before. He had failed to respond to letters from his professional body and he failed to carry out the required tasks on behalf of the client who tried to alert him to the problems but  could not get him to answer her.

If there was a case for clemency the member would have been invited to substatiate that to be taken on ots merits in mitigation and it is likely he might have been able to have insured through his practice life at very low cost to be legally represented in professional tribunals against him. 


Thanks (1)
19th Nov 2012 15:56

i think you were trying to say

he chose not too  THATS the point maybe he wasnt in a fit state so to do . i had a small stroke and i rang up member services as i wasnt working much and they reduced my sub and thats all they did not a dicky from anyone else and things got worse it was horrible and they should hold their heads in shame. i will not air my case and reasons for disgust here as i may well sue


i find your comments unconvincing, i dont know if you are retired or how many staff you have or had - the fact is in this day and age we shouldnt need to have this sort of conversation and do you seriously think that the publicity attached to this case is going to reassure memembers who need help actually going to get it - I THINK NOT - institutional stupidity

Thanks (0)