I suggested before that what might really hurt our jovial Yorkshireman the most would be an investigation by his professional body, the ICAEW, and even action by them.
ICAEW publishes guidance on ethical matters for its members in business. He seems to have fallen foul on several grounds. How about this as an example -
" A member should carry out his professional work with due skill, care, diligence and expedition and with proper regard for the technical and professional standards expected of him as a member.
.......The more senior the positions occupied by members the greater will be the opportunity to influence events, practices and attitudes and thus the more onerous will be their responsibility."
Surely worth a few complaints to the professional standards of ICAEW? Don't suppose they would act until after the SFO has finished but better to start the ball rolling now.