Timothy Foote, aged 26 at the time, claimed £6,572 in false expenses while
employed by PricewaterhouseCoopers from 2006 to 2007. His claims included a £542
bill for accommodation and dinner at Hotel Du Vin, a £217 bill for dinner at
L’Escargot and telephone line rental of £547.
The penalty would normally be exclusion from the institute. However, Foote,
who pleaded guilty and repaid the funds to his now former employer, was instead
severely reprimanded, fined £2,100 and ordered to pay £2,900 costs.
His young age, contrition and the fact he was settled into a new job where
his employers were aware of his previous conduct, were taken into account, the
tribunal decided. ‘This was a very difficult decision to make,’ the tribunal
said in its papers.
Foote said: ‘It was a deeply regrettable thing. I’m grateful to have the
opportunity to move on.’
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