Disciplinary News
Allegations of misconduct against AAT members are investigated by the Professional Standards team, using AAT’s disciplinary process. Please note: the following is only a summary; full details are at bit.ly/disciplinary-outcomes
All sanctions are determined in line with AAT’s Indicative Sanctions Guidance and reflect the particular circumstances and available evidence present in each case. All allegations of misconduct were valid at time of publication.
Bronwen Jones (176018) provided Company Secretarial Services without being licensed to do so and did not document her firm’s ongoing client due diligence (CDD) measures, as required by the Money Laundering Regulations (MLR). She was fined £1,000, reprimanded, warned and deemed ineligible to hold AAT fellow membership (FMAAT) for a period of two years. The reprimand will remain live on Ms Jones’s record for two years.
Christopher Swannell (20027910) provided self-employed accountancy services without a licence and without appropriate Anti-Money Laundering (AML) supervision. He was reprimanded and warned. The reprimand will remain live on Swannell’s record for one year.
Geraint Hodges (20033804) provided Company Secretarial Services without being licensed to do so and did not document his firm’s ongoing client due diligence (CDD) measures, as required by the Money Laundering Regulations (MLR). He was fined £1,000, reprimanded, warned and deemed ineligible to hold AAT fellow membership (FMAAT) for a period of two years. The reprimand will remain live on Hodges’s record for two years.
Janet Abel (20017668) committed multiple breaches of the MLR; provided Financial Accounting and Accounts Preparation for Statutory Purposes whilst not licensed to do so; failed to issue a letter of engagement to one or more clients; and failed to have in place a continuity of practice agreement in full compliance with AAT’s Continuity of Practice Policy. She was expelled from membership of AAT for five years and warned.
Kevin Whitehouse (6023500) provided self-employed accountancy services without a licence and without appropriate Anti-Money Laundering (AML) supervision; and failed to adequately respond to or fulfil one or more requests for information, to the detriment of a former client. He was expelled from membership of AAT for three years and warned.
Lisa Clarkson (68812) provided Capital Gains Tax services whilst not licensed to do so and acted in contravention of AAT’s Clients’ Money Policy. She was fined £2,000, reprimanded and was removed from fellow membership of AAT for a period of two years. The reprimand will remain live on Mrs Clarkson’s record for two years.
Mark Thomas (4597) committed multiple breaches of the MLR, provided trust or company services without being licensed to do so and failed to hold clients’ money in compliance with AAT’s Clients’ Money Policy. He was fined £2,500, reprimanded and warned. The reprimand will remain live on Thomas’s record for three years.
Matthew Rose (115891) did not act responsibly in accordance with the requirements of an assignment, carefully, thoroughly and on a timely basis; failed to provide information to an incoming accountant on a timely basis; and failed to adequately cooperate with an AAT investigation in a timely manner. He was expelled from membership of AAT for a period of five years.
Michelle Wood (10157619) entered into an Individual Voluntary Arrangement (IVA) whilst a full member of AAT. She was reprimanded and the reprimand will remain live on her record for two years.
Nicoleta Orosz (20115603) committed multiple breaches of the MLR. She was fined £1,500 and severely reprimanded. The severe reprimand will remain live on Orosz’s record for two years.
Pauline Sowemimo (33767) committed multiple breaches of the MLR and failed to open a clients’ money account in accordance with AAT’s Clients’ Money Policy. She was fined £2,500, severely reprimanded and removed from AAT fellow membership status for two years. The severe reprimand will remain live on Sowemimo’s record for two years.
Soheil Ghami (290438) provided self-employed accountancy services without a licence. He was fined £1,008 and reprimanded. The reprimand will remain live on Ghami’s record for two years.
For more information on AAT’s licence requirements, visit aat.org.uk/about-aat/professional-standards/aat-licensing
