Privy Council shuts door on Dawkins Brown’s fight to regain accountant’s licence

The United Kingdom-based Judicial Committee of the Privy Council has refused Dawkins Brown permission to appeal his removal from Jamaica’s Register of Public Accountants, bringing his latest attempt to overturn the disciplinary decision to an end.

The refusal, handed down last month, means Brown has failed to secure a hearing before Jamaica’s highest appellate court in his battle against the Public Accountancy Board (PAB), which struck him off the professional register in March 2020 and ordered him to pay $1.6 million towards the costs of its disciplinary proceedings.

Brown had sought to persuade the Law Lords that the Court of Appeal was wrong to uphold both PAB decisions.

The dispute originated in a complaint by Vistra IE (Bristol), formerly known as Radius (Bristol), which accused Brown of failing to remit tax payments on behalf of a Jamaican company despite his company receiving funds intended for that purpose.

Vistra alleged that it transferred US$203,982.97 to UHY Dawgen Limited, a company owned by Brown, between November 2017 and December 2018 to facilitate monthly and annual tax payments for Affirmed Networks Jamaica Limited by the Crowe Horwath Jamaica accounting firm, which he headed.

However, Vistra subsequently received a demand from Tax Administration Jamaica for outstanding tax obligations. It also alleged that Brown submitted a 2018 declaration indicating that the Jamaican company had no employees, despite four people having worked for it.

Brown disputed the allegations and challenged the disciplinary proceedings, arguing, among other things, that the board lacked jurisdiction because its members’ appointments had expired. He also questioned whether the decision had been properly delivered and alleged bias on the part of the board’s chairman.

GUILTY OF PROFESSIONAL MISCONDUCT

The PAB, after hearings held between January 28 and February 18, 2020, found him guilty of professional misconduct, including breaches relating to the custody of client assets and professional behaviour. It described the conduct as grave impropriety and ordered his removal from the register.

The accountant took the matter to the Court of Appeal, which heard the substantive appeal in February 2021 and further submissions in July that year. However, judgment was not delivered until March 14, 2025, when a panel comprising President Marva McDonald-Bishop, Justice Almarie Sinclair-Haynes and Justice David Fraser unanimously dismissed his challenge.

In its ruling, the Court of Appeal rejected Brown’s arguments that the PAB’s authority had lapsed, finding that ministerial extension letters and other legal principles preserved the validity of the board’s actions. It also held that publication of the decision in the Jamaica Gazette satisfied the relevant regulatory requirements.

The court further rejected his challenge concerning alleged bias by the board’s chairman, Linval Freeman, finding that Brown had failed to raise the issue during the disciplinary proceedings and had effectively waived his right to pursue it on appeal.

Brown’s attorney, Hugh Wildman, had indicated after the March 2025 ruling that his client had a strong case for taking the matter to the Privy Council, particularly concerning the interpretation of the gazetting requirements.

That final avenue has now closed.

The Privy Council’s refusal was a decision on Brown’s application for permission to appeal, rather than a fresh hearing of the underlying professional misconduct allegations. Nevertheless, its decision leaves the Court of Appeal’s dismissal undisturbed and provides no opportunity for Brown to reopen the challenge through this appeal.

The disciplinary ruling against him, including his removal from the Register of Public Accountants and the $1.6-million costs order, therefore, remains in force.

editorial@gleaneerjm.com