DisciplinaryNews
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.
Barrie Ingram (15493) committed multiple breaches of the Money Laundering Regulations (MLR), provided limited assurance engagement services without being licensed by AAT to do so, failed to have in place adequate professional indemnity insurance (PII) coverage in breach of AAT’s Professional Indemnity Insurance Policy, failed to issue letters of engagement that were fully compliant with AAT’s Client Care Policy and failed to prepare a set of limited company accounts in accordance with Companies Act disclosure requirements. He was fined £3,500.00, reprimanded, warned and removed from AAT fellow membership for a period of two years. The reprimand will remain live on Mr Ingram’s record for two years.
Christopher Ayres (187020) did not act responsibly in accordance with the requirements of an assignment carefully, thoroughly and on a timely basis; failed to cooperate with an AAT investigation; committed multiple breaches of the MLR; provided services to the public without holding the required level of PII; provided business income tax and capital gains tax services outside the scope of his licence; and provided trust and/or company services without being licensed to do so. He was expelled from membership of AAT for seven years.
Darren Aldred (3523) provided self-employed accountancy services without a licence and without appropriate Anti Money Laundering (AML) supervision. He was fined £3,523.00, reprimanded, warned and deemed ineligible to hold AAT fellow membership for a period of two years. The reprimand will remain live on Mr Aldred’s record for two years.
David Munro (10176427) committed multiple breaches of the MLR, failed to maintain the required level of professional indemnity insurance as set out in AAT’s Professional Indemnity Insurance Policy, provided limited engagement services whilst not approved to do so, and failed to hold clients’ money in full compliance with AAT’s Clients’ Money Policy. He was fined £2,500.00, reprimanded and warned. The reprimand will remain live on Mr Munro’s record for two years.
Ishphak Parkar (6296362) committed multiple breaches of the MLR; provided trust and/or company services to the public without being licensed by AAT and without being registered with HMRC to be legally permitted to do so; and failed to receive and/or hold clients’ money in accordance with AAT’s Clients’ Money Policy. He was fined £6,500.00, severely reprimanded and removed from AAT fellow membership for a period of three years. The severe reprimand will remain live on Mr Parkar’s record for three years.
Jelena Tihonova (10204126) failed to receive and/or hold clients’ money in accordance with AAT’s Clients’ Money Policy. She was fined £500.00 and reprimanded. The reprimand will remain live on Ms Tihonova’s record for one year.
Joanne Hazeldine (269424) provided self-employed accountancy services without a licence and without appropriate AML supervision. She was fined £3,022.00 and severely reprimanded. The severe reprimand will remain live on Ms Hazeldine’s record for two years.
Judith Davis (243412) committed multiple breaches of the MLR, failed to hold clients’ money in full compliance with AAT’s Clients’ Money Policy and provided limited assurance engagement services whilst not approved to do so. She was fined £1,500.00, reprimanded and warned. The reprimand will remain live on Ms Davis’s record for two years.
Lewis Chaffey (10155736) committed multiple breaches of the MLR, committed multiple breaches of AAT’s Clients’ Money Policy, failed to have in place any or any adequate arrangements for continuity of practice and failed to issue any or any adequate letters of engagement to one or more clients. He was fined £3,000.00, severely reprimanded and removed from AAT fellow membership for a period of three years. The severe reprimand will remain live on Mr Chaffey’s record for three years.
Louise Munro (9007711) committed multiple breaches of the MLR, failed to maintain the required level of professional indemnity insurance as set out in AAT’s Professional Indemnity Insurance Policy, provided limited engagement services whilst not approved to do so, and failed to hold clients’ money in full compliance with AAT’s Clients’ Money Policy. She was fined £2,500.00, reprimanded and warned. The reprimand will remain live on Ms Munro’s record for two years.
Nenia Gartland (10070814) committed multiple breaches of the MLR, committed multiple breaches of AAT’s Clients’ Money Policy, provided independent examination services without being licensed by AAT to do so, failed to have in place any or any adequate PII coverage and failed to have in place any or any adequate arrangements for continuity of practice. She was fined £3,500.00, severely reprimanded and removed from AAT fellow membership for a period of two years. The severe reprimand will remain live on Ms Gartland’s record for two years.
Nicola Cahill (85425) committed multiple breaches of the MLR, acted in breach of AAT’s Clients’ Money Policy, failed to hold the minimum required level of PII, failed to issue a letter of engagement to one or more clients and failed to keep adequate continuous professional development (CPD) records. She was expelled from membership of AAT for five years.
Paul Morris (166598) committed multiple breaches of the MLR, provided limited assurance engagement services without being licensed to do so, failed to hold clients’ money in accordance with AAT’s Clients’ Money Policy, failed to have in place any or any adequate arrangement for continuity of practice, failed to have in place any or any adequate letters of engagement and failed to have sufficient PII. He was fined £3,500.00, severely reprimanded and removed from AAT fellow membership for a period of two years. The severe reprimand will remain live on Mr Morris’s record for two years.
Rosalyn Hodgson (75129) committed multiple breaches of the MLR, failed to have in place any or any adequate continuity of practice agreement, failed to have in place adequate PII coverage and provided management accounting services outside the scope of her AAT licence. She was fined £4,000.00 and severely reprimanded for two years.
Sarah Deacon (20249927) failed to carry out any or any adequate risk assessment as part of client due diligence (CDD) in respect of one or more clients and provided personal income tax services without being licensed by AAT to do so. She was fined £2,000.00 and severely reprimanded for two years.
Shona Kerr (20114672) committed multiple breaches of the MLR and failed to have in place any or any adequate continuity or practice agreement. She was fined £2,000.00, severely reprimanded and removed from AAT fellow membership for two years. The severe reprimand will remain live on Ms Kerr’s record for two years.
Sophie Marina Guerra (9069616) committed multiple breaches of the MLR, breached AAT’s Clients’ Money Policy and provided business income tax services outside the scope of her licence. She was fined £3,000.00, severely reprimanded and removed from AAT fellow membership for a period of two years. The severe reprimand will remain live on Ms Guerra’s record for two years.
Stephen Adderley (10130790) provided self-employed accountancy services without a licence. He was fined £1,000.00, severely reprimanded, warned and deemed ineligible to hold AAT fellow membership status for a period of two years. The severe reprimand will remain live on Mr Adderley’s record for two years.
William Gillon (45679) committed multiple breaches of the MLR, failed to issue any or any adequate letters of engagement, failed to receive and hold clients’ money in accordance with AAT’s Clients’ Money Policy, provided trust and/or company services without being licensed to do so and provided independent examination services without being licensed to do so. He was fined £3,500.00 and severely reprimanded for two years.
For more information on AAT’s licence requirements, visit aat.org.uk/about-aat/professional-standards/aat-licensing
