(i) Company A for the year ended 31 October 2013 contrary to Paragraph 3(1)(a) of the Global Practice Regulations (as applicable in 2013);

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1 5 May 2017 Notice of hearing A hearing of 's Disciplinary Committee will take place at am on 5 June 2017, at The Chartered Institute of Arbitrators, 12 Bloomsbury Square, London, WC1A 2LP. The hearing is open to any member of the public or the media who wish to attend. The case to be heard on this day concerns Mrs Elaine Brice. Allegation 1 It is alleged that Mrs Elaine Brice breached Global Practising Regulations (as applicable ) by virtue of not holding a valid practising certificate with regards to any or all of the following: (a) She carried on public practice, in particular, she produced accounts for: (i) Company A for the year ended 31 October 2013 contrary to 2013); (ii) Company B for the year ended 31 December 2013 contrary to 2013); (iii) Burgis & Bullock (Leicester) LLP for the year ended 30 June 2014; (iv) Company C for the year ended 31 October 2014 contrary to

2 2014); (v) Company D for the period 6 November 2013 to 30 November 2014 contrary to Paragraph 3(1)(a) of the Global Practice Regulations (as applicable in 2014); (vi) Company E for the year ended 31 January 2015 contrary to (vii) Company F for the year ended 31 January 2015 contrary to (viii) Company G for the year ended 31 March 2015 contrary to Paragraph 3(1)(a) of the Global Practice Regulations (as applicable in (ix) Company H for the for the period 18 March 2014 to 31 March 2015 contrary to Paragraph 3(1)(a) of the Global Practice Regulations (as applicable in (x) Company I for the year ended 30 April 2015 contrary to Paragraph 3(1)(a) of the Global Practice Regulations (as applicable in (xi) Company J for the year ended 30 April 2015 contrary to Paragraph 3(1)(a) of the Global Practice Regulations (as applicable in (xii) Kemp Taylor LLP for the year ended 30 June 2015 contrary to

3 (xiii) Company K for the year ended 30 June 2015 contrary to Paragraph 3(1)(a) of the Global Practice Regulations (as applicable in (xiv) Company L for the year ended 30 September 2015 contrary to (b) Held herself out to be an Accountant on various dates between 2013 to 2015; (c) Is a sole proprietor of Carpe Diem Accounting Services which carries out public practice contrary to Paragraph 3(2)(a) of the Global Practice Regulations (as applicable ); (d) By reason of her conduct in respect of any or all of the matters set out at 1(a) to1(c) above, Mrs Elaine Brice is: (i) Guilty of misconduct pursuant to bye-law 8(a)(i); or (ii) Liable to disciplinary action pursuant to bye-law 8(a)(iii). Allegation 2 (a) On 6 November 2015 judgment was entered against Burgis Bullock (Leicester) LLP (FKA Kemp Taylor LLP) in the sum of 39, when Mrs Elaine Brice was a designated member;

4 (b) By reason of its failure to satisfy the judgment debt referred to in 1(a) above within two months, without reasonable excuse, Mrs Elaine Brice as designated member is guilty of misconduct pursuant to bye-law 8(a)(i). The allegations listed above are current at the date of publication. The case will be heard by a panel of the s Disciplinary Committee. - ends - For media enquiries, contact: Adele Gilbert, Newsroom T: +44 (0) M: +44 (0) E: adele.gilbert@accaglobal.com Monique McKenzie, Newsroom T: +44 (0) M: + 44 (0) E: monique.mckenzie@accaglobal.com Lali Sindi, Newsroom T: + 44 (0) M: +44 (0) E: lali.sindi@accaglobal.com

5 Helen Thompson, Newsroom T: +44 (0) M: +44 (0) E: David Bowden, Newsroom T: +44 (0) M: + 44 (0) E: david.bowden@accaglobal.com Notes to Editors About (the Association of Chartered Certified Accountants) is the global body for professional accountants. It offers business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. supports its 188,000 members and 480,000 students in 178 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. works through a network of 100 offices and centres and more than 7,110 Approved Employers worldwide, who provide high standards of employee learning and development. Through its public interest remit, promotes appropriate regulation of accounting and conducts relevant research to ensure accountancy continues to grow in reputation and influence. Founded in 1904, has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. It believes that accountants bring value to

6 economies in all stages of development and seek to develop capacity in the profession and encourage the adoption of global standards. s core values are aligned to the needs of employers in all sectors and it ensures that through its range of qualifications, it prepares accountants for business. seeks to open up the profession to people of all backgrounds and remove artificial barriers, innovating its qualifications and delivery to meet the diverse needs of trainee professionals and their employers. More information is here: