1. Outcome of a Disciplinary Tribunal regarding allegations against William Barry Thompson

A hearing in respect of a Formal Allegation against William Barry Thompson was heard before a Disciplinary Tribunal on 22 October 2025.

Summary of factual circumstances leading to findings

The member was advised of the commencement of an investigation into a disciplinary matter.  When the member did not engage meaningfully despite numerous requests and reminders, an additional disciplinary matter was identified namely the alleged failure or neglect to respond or co-operate with the Institute’s disciplinary process adequately or at all.  Following an investigation of this issue the Conduct Committee determined that there was a case to answer and it referred a formal allegation for hearing by Disciplinary Tribunal.

Findings and Orders made

The Disciplinary Tribunal found that Mr William Barry Thompson, a member of the Institute, with an address in Co Armagh, did act in breach of the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute’s disciplinary process; and is accordingly liable to disciplinary action under the Institute’s Disciplinary Bye-Laws.

The Disciplinary Tribunal ordered that:

• the member be suspended from membership for a period of 90 days or until an adequate response has been submitted in relation to the substantive matter
• if by the end of the end of the 90 day suspension period an adequate response has not been provided, the member be excluded
• the member be fined €6,800
• that the member pay €6,216.50 towards the costs of Chartered Accountants Ireland

Decision in respect of sanction

In reaching its decision the Disciplinary Tribunal had careful regard to public interest, the applicable Guidance in relation to sanctions and all matters arising in the course of the hearing. The matter was considered to be at the highest level of seriousness. The indicative sanctions set out in the guidance were considered and duly adjusted taking into consideration the mitigating and aggravating factors including but not limited to the following:

Mitigating factors

The member’s acceptance of the allegation and apology.

Aggravating factors

A full adequate response has not yet been provided and this is a repeat offence.

Reference: Donnchadh O'Neill, Gibney Communications
Ph: 01 6610 402