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es #8 § carb Chartered Accountants Regulatory Board PRIVATE & CONFIDENTIAL ‘Charered Accountants House 447.49 Poatse Set, Dbl 7 ‘hh 4353 (01 657 7336 fe 4353 0)1 627 7289 {mat extbecar ie wen: vnwearaie Date: 28" August 2015 ‘Unopened Complaint File Ref: 15/033 Member: Dear I refer to my letter to you dated 29" May 2015 and your letter to Ms, Fiona McGuinness received by email on 24 July 2015. In my letter dated 29 May 2015 I stated “We are therefore unable 10 treat your letter dated 13" March 2015 as a new complaint against the member.” and set out in that letter the reasons for that assessment. Disciplinary Byc-Law 15.7 refers tw the situation where, during the course of an investigation of a Complaint, the Head of Professional Conduct forms the view that the Complaint does not give rise to a prima facie case that the member concerned is liable to disciplinary action o Disciplinary Bye-Law 15.7 does not apply in this case as we concluded from our preliminary review that there was no new complaint against the member as the matters raised by you had either been dealt with in the previous complaint you had made against the member or related to her complaint against you to the ACCA and any issues relating to her complaint to the ACCA are a matter for consideration by that body. Therefore no new complaint file was opened. As far as we are concemed this matter is closed! ‘Yours sincerely, Od Qe Derek Dee Senior Complaints Case Manager Chartered Accountants Regulatory Board on Thom Chaiiman Heather Bits FCA, Oretor Beast Ofce Te Line"hll 32-38 Lnewall See, Best 872 BAG Ema chance ke Yee ww cable From NI Te 028 2043 [858 Fax: 023 9031 9320 From ROM Tel. 048 9043 SHS Fax O48 GD31 8320

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