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.
Andrew Bowtle (6248636) committed multiple breaches of the Money Laundering Regulations (MLR). He was fined £2,500 and severely reprimanded for two years.
Anitkumar Shah (10315215) committed multiple breaches of the MLR, failed to hold the minimum level of professional indemnity insurance (PII) cover as set out in AAT’s Professional Indemnity Insurance Policy; failed to register one or more firm with the Information Commissioner’s Office in contravention of the requirements of relevant data protection legislation; and failed to have any or any adequate continuity of practice agreement in place, contrary to the requirements of AAT’s Continuity of Practice Policy. He was fined £5,000, severely reprimanded for three years and removed from AAT fellow membership for three years.
Ashok Patel (10232449) committed multiple breaches of the MLR and failed to have in place any or any adequate letters of engagement. He was fined £2,000 and severely reprimanded for two years.
Christian Avey-Hebditch (20160597) committed multiple breaches of the MLR, failed to comply with paragraph 10 of AAT’s Clients’ Money Policy by receiving tax refunds on behalf of his clients into his firm’s office bank account and failed to have in place any or any adequate arrangements for continuity of practice. He was fined £2,000 and severely reprimanded for two years.
David Mwesigwa (20420540) provided self-employed accountancy services to the public without a licence. He was fined £1,320 and reprimanded for two years.
David Taylor (10028644) committed multiple breaches of the MLR, breached AAT’s Clients’ Money Policy and provided services outside the scope of his AAT licence. He was fined £3,000, severely reprimanded for three years and removed from AAT fellow membership for three years.
Ethne Tooby (10234454) provided self-employed accountancy services to the public without a licence and without appropriate anti-money laundering (AML) supervision; and failed to cooperate with the investigation of a complaint. She was expelled from membership of AAT for three years and warned.
Jeremy Watson (10310160) provided self-employed accountancy services to the public without a licence and without appropriate AML supervision; and failed to adequately cooperate with an AAT investigation. He was expelled from membership of AAT for seven years.
Kamila Gniba (20236963) provided self-employed accountancy services to the public without a licence. She was fined £500 and reprimanded for two years.
Kandiah Jeyakumar (7897908) provided self-employed accountancy services to the public without a licence and without appropriate AML supervision. He was fined £4,279, reprimanded for three years and removed from AAT fellow membership for five years.
Linda Baharier (6030710) failed to exercise appropriate due care and attention when inputting or updating client details with HMRC, resulting in the imposition of fines or other negative outcomes for one or more clients; failed to exercise appropriate due care and attention when inputting or updating client details with HMRC, resulting in the improper sharing of confidential client information with one or more unauthorised third parties; failed to submit PAYE figures for a client on one or more occasions, resulting in the client receiving a late filing notice from HMRC; and failed to cooperate with an AAT investigation in an open, timely and cooperative manner in contravention of Regulation 16 of the AAT Regulations. She was expelled from membership of AAT for five years.
Lucy Cruise (287565) acted as a trust or company service provider (TCSP) without being licensed by AAT or registered with HMRC as a relevant person to do so. She was fined £700, reprimanded for one year and warned.
Lynette Behegan (76665) committed multiple breaches of the MLR. She was fined £5,000 and severely reprimanded for three years.
Marie Sharman-Forgue (10300423) provided self-employed accountancy services to the public without a licence. She was fined £1,430 and reprimanded for two years.
Mohammed Khan (10177214) provided self-employed accountancy services to the public without a licence and without appropriate AML supervision. He was fined £2,930 and severely reprimanded for three years.
Mun Chan (219035) committed multiple breaches of the MLR, provided a misleading statement on his AAT licence renewal application, failed to prepare a set of limited company accounts in accordance with the Companies Act disclosure requirements and provided services outside the scope of his licence. He was fined £3,500, reprimanded for two years, warned and removed from AAT fellow membership.
Oludare Agbola (20420094) provided self-employed accountancy services to the public without a licence. He was fined £2,320 and reprimanded for three years.
Philip Robson (10109754) committed multiple breaches of the MLR, provided services outside the scope of his AAT licence, failed to receive and/or hold clients’ money in accordance with AAT’s Clients’ Money Policy and failed to have in place any or any adequate continuity of practice agreement. He was fined £3,500 and severely reprimanded for two years.
Member RM (183794) knowingly enabled [Client X] and [Client Y], directors of [Company A], to omit dividend income from their self-assessment returns for year end 05 April 2018 and year end 05 April 2019 resulting in an Income Tax loss of £157,592 and this conduct was found to be misleading and dishonest. He was fined £2,000, expelled from membership of AAT for two years and removed from AAT fellow membership.
Ryan Cairney (20189833) committed multiple breaches of the MLR, failed to comply with paragraph 10 of AAT’s Clients’ Money Policy by receiving tax refunds into his office bank account and failed to have in place any or any adequate letters of engagement. He was fined £2,000 and severely reprimanded for two years.
Sefer Cavus (20364993) provided self-employed accountancy services to the public without a licence and without appropriate AML supervision. He was fined £1,168 and reprimanded for three years.
Shelley Hobbs (10395671) provided self-employed accountancy services to the public without appropriate AML supervision. She was fined £2,000, reprimanded for two years, deemed unfit to hold AAT fellow membership for two years and warned.
Simone Busby (74098) was convicted in East Kent Magistrates’ Court of using threatening or abusive words or behaviour or disorderly behaviour within the hearing or sight of a person likely to be caused harassment, alarm or distress, contrary to sections 5(1) and 6 of the Public Order Act 1986. She was fined £500 and severely reprimanded for three years.
Steven Lynes (1219) committed multiple breaches of the MLR. He was fined £5,000 and severely reprimanded for three years.
For more information on AAT’s licence requirements, visit aat.org.uk/about-aat/professional-standards/aat-licensing
