R (Coke-Wallis) v Institute of Chartered Accountants in England and Wales

In this case, the Supreme Court considered whether the principles of autrefois acquit, res judicata, and abuse of process applied to successive proceedings before a regulatory tribunal. The appellant, a chartered accountant, was convicted in Jersey for failing to comply with a direction from the Jersey Financial Services Commission. The Institute of Chartered Accountants in England and Wales subsequently brought two complaints against the appellant. The first complaint was dismissed, and the second complaint resulted in the appellant being excluded from membership of the Institute. The Supreme Court was asked to determine whether the second complaint should have been dismissed on the grounds of autrefois acquit, res judicata, or abuse of process.

The Court found that the principles of res judicata did apply to the disciplinary proceedings, and that the second complaint was the same as the first complaint. As a result, the dismissal of the first complaint barred the Institute from proceeding with the second complaint. The Court rejected the argument that a public interest exception should apply to the strict application of the doctrine of cause of action estoppel in disciplinary proceedings, stating that such a decision was a matter for Parliament. The Court also did not express an opinion on the question of abuse of process, as it found the complaints to be the same and the issue to be academic.

The final outcome of the case was that the appeal was allowed, and the sanctions imposed by the tribunal were set aside pending the outcome of the case. The Court's decision emphasised the importance of the principle of finality in disciplinary proceedings and the need to protect individuals from oppressive proceedings.