Institute of Chartered Accountants of Scotland (ICAS) member Kenneth Neison has been expelled from membership and fined £3,500 for failing to meet the institute's regulations with regard to Continuing Professional Development (CPD).

A Discipline Tribunal hearing on 8 May 2012 found Neison guilty of professional misconduct when he admitted he had failed to comply with his obligations to undertake CPD. The Tribunal also found that Neison had demonstrated a persistent failure to comply with his obligations by failing to provide self-certification of his CPD compliance for the year ended 31 December 2008 and failed to provide his CPD plan for the year ended 31 December 2009.

Neison subsequently sought to challenge the Discipline Tribunal's decision to expel him but later wrote to the Appeal Tribunal withdrawing his appeal.

As a result, ICAS has determined that the Discipline Tribunal's decision that Neison be expelled from membership would become effective on 31 December 2012. Neison is also ordered to pay costs of £3500.

James Taylor, Discipline Tribunal chairman said: 'Where a professional body is self-regulating it is an essential part of membership that its members comply with the rules and regulations of the body. ICAS had made CPD rules and the whole tenor of Neison's correspondence with ICAS and the Discipline Tribunal indicated that he did not see any need to comply. That being the case, the Tribunal determined that the only course open to it was to expel Neison from membership of ICAS.'

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