Hi Nacc & welcome to the forum.
Well done with your investigations & sacking the tester.
The one thing you MUST do is inform DVSA, this is as much for your own protection as an AE as it is a moral responsibility.
By not informing DVSA you could be seen to be “turning a blind eye” to what is nothing less than fraud, and you leave yourself open to disciplinary action against the AE, with the risk of losing the authority to test.
You may have to deal with some questioning from DVSA as part of any investigation against the tester, but I cannot forsee any further action being taken against the AE in the circumstances.
