The tribunal’s ruling, issued on 28 September, traced the dispute to Franklin’s departure from a firm known only as 'H', which had shut down in April 2022 after failing compliance checks. After the company dissolved, Franklin founded a rival practice and attracted several former H clients. When a client mistakenly transferred a payment to H in June, tensions flared, prompting Franklin to send a series of hostile messages.
In the emails, Franklin described his former employer as 'dishonest, stupid, and pathetic' and called the boss’s wife a 'stupid liar', among other slurs. The Institute of Chartered Accountants in England and Wales (ICAEW) classified the language as obscene and grossly offensive, noting that it could bring the profession into disrepute. Consequently, the tribunal imposed a £5,000 fine and ordered Franklin to cover £73,600 in legal and disciplinary costs, bringing the total to £78,600.
The tribunal’s decision follows a pattern of disputes in the industry, where former partners accuse each other of unethical conduct. One former client, who requested anonymity, said the email exchange made her uneasy about continuing business with Franklin’s new firm. The ICAEW spokesperson, Sarah Patel, said the organization would use the case to reinforce its code of conduct.
ICAEW will review its disciplinary framework and may tighten penalties for unprofessional communication. Members who receive similar complaints will face expedited investigations, according to the institute. The ruling is expected to prompt broader scrutiny of conduct within UK accounting practices.