Institute of Chartered Accountants of Scotland (ICAS) Investigation Reopened Following Evidence Architecture

A formal complaint was submitted to the Institute of Chartered Accountants of Scotland (ICAS), the statutory professional regulator responsible for overseeing chartered accountants in Scotland. ICAS initially declined to properly pursue the complaint. The regulatory decision relied on fragmented evidentiary interpretation and did not fully address key procedural and evidentiary inconsistencies.

Critical evidentiary material existed but was distributed across multiple correspondence records, regulatory communications, and institutional documentation. Without structured evidentiary architecture, the regulatory body was unable to clearly assess procedural inconsistencies and evidentiary relationships. This resulted in regulatory inaction despite the presence of material evidence.

Polydigi Solutions Ltd reconstructed the evidentiary record into structured Evidence Architecture, including:

• Chronological timeline reconstruction
• Evidentiary relationship mapping
• Procedural inconsistency identification
• Structured evidentiary presentation suitable for regulatory and judicial review

This transformed fragmented evidence into a coherent and verifiable evidentiary system.

Following presentation of structured evidence and subsequent judicial proceedings in the Court of Session, ICAS formally undertook to:

• Withdraw its previous regulatory decision
• Appoint a new case manager
• Reopen the regulatory investigation
• Reconsider the complaint based on properly structured evidence

The Court of Session further ordered the respondent to pay the petitioner’s legal expenses.

This represents formal judicial recognition of regulatory reconsideration enabled by structured evidentiary architecture.

This case demonstrates the critical importance of properly structured evidence architecture in enabling regulatory reconsideration and judicially recognised procedural correction. Evidence Architecture enabled regulatory intervention that would not have occurred under fragmented evidentiary conditions.

Polydigi Solutions Ltd developed the structured evidentiary architecture that enabled regulatory reconsideration and supported judicial proceedings. Polydigi operates at the critical pre-legal and litigation-support stage, ensuring evidence is properly structured to enable regulatory, judicial, and institutional intervention.