PracticeAccounting FirmsForensic accountant helps nail trade union

Forensic accountant helps nail trade union

An investigation by Kay Linell, a partner at Morley & Scott and a certified fraud examiner, has helped secure the first-ever prosecution of a UK trade union.

Link: Police shortages hamper UK’s fraud battle

Linell was the inspector in the case against the Hospitality Association of Northern Ireland.

She was appointed by the Certification Officer for Northern Ireland, the body responsible for ensuring that trade unions and employers’ associations keep proper accounting records, have their accounts properly and independently audited and submit annual returns.

An investigation found that HANI had failed to appoint trustees, keep proper accounting records, submit proper annual returns to the Certification Officer and had breached its own rules in other respects.

HANI was prosecuted by the Belfast police and pled guilty to the charges. No public trial was held.

Following this successful prosecution, Linell has called for a number of changes in regulations for non-profit and profit organisations to reduce the risk of fraud.

Linell also believes it is only a matter of time before the mainland appoints a certification officer for all non-profit organisations in the UK.

HANI could not be reached for comment.

Related Articles

Productive accountancy firms lead the way

Accounting Firms Productive accountancy firms lead the way

2d Simon Adcock, HSBC
LLPs in Top 50+50: Will LLPs continue to be the preferred set-up?

Accounting Firms LLPs in Top 50+50: Will LLPs continue to be the preferred set-up?

3d Fergus Payne, Lewis Silkin
BDO’s global revenues pass $8bn

Accounting Firms BDO’s global revenues pass $8bn

1w Alia Shoaib, Reporter
Top 40 International Networks, Associations and Alliances: Finding growth amid uncertainty

Accounting Firms Top 40 International Networks, Associations and Alliances: Finding growth amid uncertainty

2w Philip Smith, Reporter
Top 40 International Networks, Associations and Alliances 2017: Big Four tussle for top spot

Accounting Firms Top 40 International Networks, Associations and Alliances 2017: Big Four tussle for top spot

2w Emma Smith, Managing Editor
BDO reports revenue growth of 5.7%

Accounting Firms BDO reports revenue growth of 5.7%

3w Alia Shoaib, Reporter
Taylorcocks announces merger with Surrey firm

Accounting Firms Taylorcocks announces merger with Surrey firm

3w Emma Smith, Managing Editor
Kingston Smith reports 7% gender pay gap

Accounting Firms Kingston Smith reports 7% gender pay gap

3w Emma Smith, Managing Editor