Allen Stanford Ponzi Scheme

[scion]

SIB has been audited by a local Antiguan firm, CAS Hewlett, the chief executive of which, Charlesworth Hewlett, died last month. A spokesman for the firm could not comment on SIB and said the auditing business was being taken over by one of Mr Hewlett's children, currently based in Britain.

Published: February 13 2009 02:00 | Last updated: February 13 2009 02:00
http://www.ft.com/cms/s/0/854cdce8-f971-11dd-90c1-000077b07658.html?nclick_check=1

Charlesworth Ashton Shelley Hewlett

The Association of Chartered Certified Accountants in the United Kingdom gave him a Practising Certificate in November 1979, which enables him to practise as a Chartered Certified Accountant in the United Kingdom and worldwide.

http://www.commonwealth-of-nations.org/partner.php?partnerID=160

Charlesworth Ashton Shelley Hewlett

Town St John's
Country Antigua & Barbuda
Admission Year 1971
Certificates Held
Practising Certificate

https://www.acca-business.org/dom/

ACCA Practising Certificate

Under the terms of ACCA's global practising regulations, it is mandatory for members to hold an ACCA practising certificate in order to carry out work under ACCA's definition of public practice or to be partners or directors of a firm that undertakes public practice work.

To obtain an ACCA practising certificate or a combined practising certificate and audit qualification for the first time, members must obtain a period of relevant experience. This experience must be recorded in the Practising Certificate Training Record (PCTR) and be verified by an appropriately qualified individual (this requirement does not apply to members wishing to practise in Zimbabwe).

To obtain a globally portable practising certificate, members must meet ACCA's practical training requirements and complete a PCTR. Members who hold a licence to practise issued by a recognised local body or authority may apply but the certificate awarded will be valid only in the country where the local licence allows the member to practise.

A combined practising certificate and audit qualification is only available to members who, in addition to providing general accountancy services, wish to undertake audit work in the UK, Republic of Ireland, Cyprus and Zimbabwe where ACCA has specific legislative responsibilities to regulate members providing audit services. The practising certificate also entitles members to transfer the validity of their practising certificate to other countries (subject to any local authorisation requirements also being met). The audit qualification is not generally transferable.

Certificate and Licence fees

The certificate fees for 2008 are as follows (2009 fees will be levied for all applications received from 1 October 2008 with the certificates issued valid until 31 December 2009):

UK and Ireland
Item Fee
Practising certificate and audit qualification - all applications £350.00
Practising certificate - full time £350.00
Practising certificate - spare time dispensated rate £75.00
Insolvency licence - appointment-taker £1000.00
Insolvency licence - non appointment-taker £350.00
Non-member insolvency licence - appointment-taker £1175.00
Non-member insolvency licence - non appointment-taker £525.00
Firm's auditing certificate - per non-ACCA partner £350.00
Firm's Irish investment business certificate £420.00


Other countries
Practising certificates for other countries are currently issued free of charge.

https://www.acca-business.org/dom/