The Tribunal found that Ms Shah had failed to act with integrity when signing off an audit programme, passing off work as fully audited when it was not fully audited. Two other charges alleging incompetence and a lack of integrity in attempting to cover up that alleged incompetence were not found to be proved.
The Tribunal ordered that Ms Shah be censured in respect of her breach of the Professional Rules and Practice Guidelines and fined a sum of £500. Ms Shah was ordered to pay costs in the sum of £2,092.
