there have been previous discussions here about a few times on fraud proceedings before the appeal hearing - it might be useful to search them out...
if i understand you correctly, you are disputing the disability decision, and the tribunal has decided it on the basis of the guilty plea. you need to know why your client pleaded guilty, what advice and representation he had, but i will be surprised if you do not have grounds to appeal to the commissioner. you should have a transcript of the IUC, as ruth mentioned.
your client pleaded guilty to an offence, presumably of not reporting a change of circumstances he should have reported. failing to report the ending of a course of treatment is not a criminal offence. it's difficult to see how the prosecution could go ahead before the disability question was determined by the tribunal.
it's worth remembering that the appeal is not a trial - it is considering different questions and is a different process (inquisatorial).
you need to consider reg. 32 of claims and payments - the relevant part of which says - "..and in particular shall notify the Secretary of State of any change of circumstances which he might reasonably be expected to know might affect the right to benefit, or to its receipt, as soon as reasonably practicable after its occurrence, by giving notice in writing of any such change to the appropriate office."
the tribunal needed to consider -whether the ending of the course of treatment was a relevant change of circumstances to give grounds for supersession. (this will depend on the particular circumstances of the case) -whether or not he satisfied the qualifying conditions after the c/o/c (the disability determination), and if not, -whether or not he migh reasonably be expected to know it might affect his right to benefit (for the recoverability decision). i think ther's a commissioner's decision on reporting changes, but i can't get onto the site at the moment, and don't recall it off-hand.
i don't know how much of this is helpful or relevant to your case - you will know the particulars - but i have no confidence that the DWP's administrative systems are robust enough to safeguard claimants from prosecution for the purposes of obtaining benefit savings targets.
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