Disciplinary Outcomes

Allegation and Findings

Failure to complete the timely renewal of the AIA Practising Certificate for 2025/2026 (AIA Public Practice Regulation 3.5) Proven

Non submission of evidence of 20 Hours verifiable CPD (AIA Continuing Professional Development Regulations Section 3 Requirements and Annual declaration) Proven

Orders

Reprimand and fine of £1,550 payable in 21 days

Member to complete the PC renewal within 21 days

Allegation and Findings

Failure to complete the timely renewal of the AIA Practising Certificate for 2025/2026 (AIA Public Practice Regulation 3.5) Proven

Non submission of evidence of 20 Hours verifiable CPD (AIA Continuing Professional Development Regulations Section 3 Requirements and Annual declaration) Proven

Orders

The member has 7 days to complete the renewal and bring all outstanding matters up to date or receive a £1000 penalty payable within 21 days following the 7-day period

Allegation and Findings

Failure to complete the timely renewal of the AIA Practising Certificate for 2025/2026 (AIA Public Practice Regulation 3.5) Proven

Non submission of evidence of 20 Hours verifiable CPD (AIA Continuing Professional Development Regulations Section 3 Requirements and Annual declaration) Proven

Orders

The member is to pay the outstanding regulatory fine on his account within 21 days

Mitigating circumstances meant no Disciplinary fine was applied

Allegation and Findings

Failure to complete the timely renewal of the AIA Practising Certificate for 2025/2026 (AIA Public Practice Regulation 3.5) Proven

Non submission of evidence of 20 Hours verifiable CPD (AIA Continuing Professional Development Regulations Section 3 Requirements and Annual declaration) Proven

Orders

Reprimand and fine of £1,550 payable in 21 days

Member to complete the PC renewal within 21 days

Allegation and Findings

Failure to complete the timely renewal of the AIA Practising Certificate for 2025/2026 (AIA Public Practice Regulation 3.5) Proven

Non submission of evidence of 20 Hours verifiable CPD (AIA Continuing Professional Development Regulations Section 3 Requirements and Annual declaration) Proven

Orders

Reprimand and fine of £1,550 payable in 21 days

Member to complete the PC renewal within 21 days

Allegation and Findings

Failure to complete the timely renewal of the AIA Practising Certificate for 2025/2026 (AIA Public Practice Regulation 3.5) Proven

Non submission of evidence of 20 Hours verifiable CPD (AIA Continuing Professional Development Regulations Section 3 Requirements and Annual declaration) Proven

Orders

Fine of £1000 for failure to renew on-time

Allegation and Findings

Failure to complete the timely renewal of his AIA Practising Certificate for 2025/2026 Proven

Failure to submit evidence of CPD Proven

Non submission of a DBS certificate Proven

Non submission of a Firm Risk Assessment Proven

Orders

Fine of £2000

Immediate referral to AIA Disciplinary Committee

Allegation and Findings

Failure to cooperate with AIA in the undertaking of its monitoring and supervision process (AIA Public Practice Regulation 12.1 Proven

Orders

Fine of £2000 applied to be reduced to £1000 if the requested information is received within 7 days

Allegation and Findings

Failure to complete the timely renewal of the AIA Practising Certificate for 2025/2026 (AIA Public Practice Regulation 3.5) Proven

Non submission of evidence of 20 Hours verifiable CPD (AIA Continuing Professional Development Regulations Section 3 Requirements and Annual declaration) Proven

Orders

Reprimand and fine of £1,550 payable in 21 days

Member to complete the PC renewal within 21 days

Allegation and Findings

Failure to complete the timely renewal of his AIA Practising Certificate for 2025/2026 (AIA Public Practice Regulation 3.5) Proven

Non submission of evidence of 20 Hours verifiable CPD (AIA Continuing Professional Development Regulations Section 3 Requirements and Annual declaration) Proven

Non completion of AIA Monitoring Review (AIA Public Practice Regulations 12.1 and 12.2) Proven

Orders

Severe reprimand and fine of £2000

Member is required to provide evidence to support the claim of ill health in respect of the completion of CPD

Allegation and Findings

Non submission of requested documents and pre monitoring form requested by AIA to facilitate a monitoring review of the practice (Public Practice Regulations 12.1 and 12.2

Non-payment of Annual Fellow subscription fee for 2025/2026

Non-payment of Practising certificate fee and non-completion of online application for 2025/2026

Failure to submit evidence of CPD

Orders

Fine of £2000 applied to be reduced to £750 if compliance is achieved within 14 days

Case referred to the Practice Compliance Committee following a successful appeal against a sanction imposed by the Practice Compliance Committee of 23 July 2025

The revised sanction is £250 payable within 21 days

Case referred to the Practice Compliance Committee following a successful appeal against a sanction imposed by the Practice Compliance Committee of 23 July 2025

Allegation and Findings

1. Failure to submit a Disclosure and Barring Service certificate or share code when requested

Regulatory Reference Public Practice Regulation 12.1 and MLR 2017(amended 2019) Regulation 26 – Proven

2. Non-payment of a regulatory fine of £50.00 applied in respect of the above – Proven

Disciplinary Order

Submit evidence of your Disclosure and Barring Service check within 14 days

pay the £50.00 fine within 14 days of the date of this letter

A fine of £1000.00 has been issued payable within 14 days

Failure to comply with all of the above orders within the time specified will result in suspension of the AIA Practising Certificate and immediate referral to the AIA Disciplinary Committee

Outcome

Mr Mamo has submitted an appeal

Allegation and Findings

1. Failure to submit evidence requested by AIA within the time originally specified by AIA

Regulatory Reference: Public Practice Regulation 12.1 – Proven

Disciplinary Orders

The Regulatory fine of £1000 is payable within 21 days. Alternatively, an instalment plan for the payment is to be set up within 21 days

Failure to comply with the above orders within the time specified will result in immediate referral to the AIA Disciplinary Committee

Outcome

Mr Ahmed has submitted an appeal

Allegation and Findings

1. Failure to submit a Firmwide Risk Assessment when requested by AIA

Regulatory Reference: Public Practice Regulation 12.1-Proven

Disciplinary Order

Submit the required Firm Risk Assessment within 21 days.

A fine of £1000.00 has been issued payable within 21 days. Alternatively, an instalment plan for the payment is to be set up within 21 days

Failure to comply with the above orders within the time specified will result in immediate referral to the AIA Disciplinary Committee

Outcome

Mr Imam has submitted an appeal

Allegations and Findings

1. Failure to complete AML Online Monitoring form and submit the requested evidence in the time specified by AIA

Regulatory Reference: Public Practice Regulation 12.1- Proven

Disciplinary Order

The member is to re-start the AMLO monitoring.

With regard to the mitigating circumstances presented to the Committee no disciplinary action is necessary

Outcome

The case is closed

Allegations and Findings

1. Failure to submit a Disclosure and Barring Service certificate and Firmwide Risk Assessment when requested

Regulatory reference: Public Practice Regulation 12.1-Proven

Disciplinary Order

A disciplinary fine of £1,500 payable within 28 days is applied

The member is to submit the requested documents (DBS & FWRA) within 28 days

Outcome

Mr Kian has submitted an appeal

Allegation and Findings

1. Failure to notify AIA of a previous criminal conviction for an offence.

2. Providing AIA with false information during the application for membership and Practising Certificate

Regulatory Reference: The Association of International Accountants’ Public Practice Regulations 2022, Regulation 6.4 (a) -Proven

Regulation 6.4 (f) given the Association false, inaccurate or misleading information. – Proven

Regulation 6.5 (c) the subject of a disqualification order or disqualification undertaking made under the Company Directors Disqualification Act 1986 of the United Kingdom – Proven

Disciplinary Order

The Practising Certificate for this Practice is to be withdrawn with immediate effect

The member is referred to the Disciplinary Committee with a recommendation of exclusion.

Outcome

The case has been referred to Disciplinary Committee

Allegations and Findings

1. Failure to supply the information requested to facilitate a monitoring review of the practice

Regulatory reference The Association of International Accountants’ Public Practice Regulations 2022,Regulation 12.1 – Proven

2. Failure to submit timely payments according to the instalment plan for settlement of an earlier regulatory fine

Regulatory Reference: The Association of International Accountants’

Complaints, Disciplinary & Appeals Regulations 2022 Regulation 3.1(e) – Proven

Disciplinary Order

The Practising Certificate for this Practice is suspended with immediate effect

The member is referred to the AIA Disciplinary Committee with a recommendation of exclusion.

A further sanction of £2000.00 is applied payable within 28 days

Outcome

Dr Alam has submitted an appeal

Complaint /Non Compliance

1. Failure to renew the AIA Practising Certificate for 2024/2025 which is breach of The Association of International Accountants’ Public Practice Regulations 2022 Regulation 4.1(a)

2. Failure to submit evidence of the completion of 20 hours verifiable CPD for the period 1 October 2023 to 30 September 2024

3. Failure to settle the late renewal fine of £50 applied on 14 January 2025

Findings

All three allegations were proven

Order

Allegation 1 the member is fined £1,000 payable within 28 days

Allegation 2 the member is fined £500 payable within 28 days

Allegation 3 payment must be made within 28 days of service of this notice.

The member is to submit evidence of completion of the 20 units of CPD and complete the renewal application within 28 days.

Complaint /Non Compliance

1. Failure to renew the AIA Practising Certificate for 2024/2025 which is breach of The Association of International Accountants’ Public Practice Regulations 2022 Regulation 4.1(a)

2. Failure to submit evidence of the completion of 20 hours verifiable CPD for the period 1 October 2023 to 30 September 2024

3. Failure to settle the late renewal fine of £50 applied on 14 January 2025

Findings

All three allegations were proven

Order

Allegation 1 the member is fined £1,000 payable within 14 days

Allegation 2 the member is fined £500 payable within 14 days

Allegation 3 payment must be made within 14 days of service of this notice.

The member is to submit evidence of completion of the 20 units of CPD and complete the renewal application within 14 days.

Complaint /Non Compliance

1. Failure to renew the AIA Practising Certificate for 2024/2025 which is breach of The Association of International Accountants’ Public Practice Regulations 2022 Regulation 4.1(a)

2. Failure to submit evidence of the completion of 20 hours verifiable CPD for the period 1 October 2023 to 30 September 2024

3. Failure to settle the late renewal fine of £50 applied on 14 January 2025

Findings

All three allegations were proven

Order

Allegation 1 the member is fined £1,000 payable within 28 days

Allegation 2 the member is fined £500 payable within 28 days

Allegation 3 payment must be made within 28 days of service of this notice.

The member is to submit evidence of completion of the 20 units of CPD and complete the renewal application within 28 days.

Complaint /Non-Compliance

1. Failure to renew the AIA Practising Certificate for 2024/2025 which is breach of The Association of International Accountants’ Public Practice Regulations 2022 Regulation 4.1(a)

2. Failure to submit evidence of the completion of 20 hours verifiable CPD for the period 1 October 2023 to 30 September 2024

3. Failure to settle the late renewal fine of £50 applied on 14 January 2025

Findings

All three allegations were proven

Order

Allegation 1 the member is fined £1,000 payable within 28 days

Allegation 2 the member is fined £500 payable within 28 days

Allegation 3 payment must be made within 28 days of service of this notice.

The member is to submit evidence of completion of the 20 units of CPD and complete the renewal application within 28 days.

Complaint /Non-Compliance

1. Failure to renew the AIA Practising Certificate for 2024/2025 which is breach of The Association of International Accountants’ Public Practice Regulations 2022 Regulation 4.1(a)

2. Failure to submit evidence of the completion of 20 hours verifiable CPD for the period 1 October 2023 to 30 September 2024

3. Failure to settle the late renewal fine of £50 applied on 14 January 2025

Findings

All three allegations were proven

Order

Allegation 1 the member is fined £1,000 payable within 28 days

Allegation 2 the member is fined £500 payable within 28 days

Allegation 3 payment must be made within 28 days of service of this notice.

The member is to submit evidence of completion of the 20 units of CPD and complete the renewal application within 28 days.

Complaint /Non-Compliance

1. Failure to renew the AIA Practising Certificate for 2024/2025 which is breach of The Association of International Accountants’ Public Practice Regulations 2022 Regulation 4.1(a)

2. Failure to settle the late renewal fine of £50 applied on 14 January 2025

Findings

Both allegations were proven

Order

Allegation 1 the member is fined £1,000 payable within 28 days

Allegation 2 payment must be made within 28 days of service of this notice.

The member is to submit evidence of completion of the 20 units of CPD and complete the renewal application within 28 days.

Appeal and recommendations

Following consideration of the appeal against the ruling of the Practice Compliance Committee of 30 July 2024, the Practice Compliance Appeals Committee (PCAC) re referred the case to this committee with a recommendation.

Giving due consideration to this recommendation and the additional information presented to it, this Committee agreed to reduce the original fine from £5000 to £2000.

The revised order issued by the Practice Compliance Committee of 4 December 2024 is as follows

Under Bye-Law 10.1(f), for the provision of false, inaccurate, or misleading information the member is to receive a severe reprimand and fined £2000 payable within 21 days of the date of this committee.

The member is reminded that his right to appeal has been exercised and no further appeal can be accepted.

Appeal and recommendations

Following consideration of the appeal against the ruling of the Practice Compliance Committee of 30 July 2024, the Practice Compliance Appeals Committee (PCAC) rejected the appeal

Therefore, under Bye-Law 10.1(f), the Practising certificate for this Practice is suspended.

A fine of £3000 is payable within 21 days and the member referred to the Disciplinary Committee.

The member is reminded that his right to appeal has been exercised and no further appeal can be accepted.

Complaint / Non compliance

1. The provision of inaccurate or misleading information during the AIA application process which contravenes the criteria for fit and proper status under Public Practice Regulation 6.4(f)

2. Continuing to engage in Public Practice without a valid Practising Certificate when a member of AIA. Breach of AIA Public Practice Regulation 4.1

Findings

Both of the above breaches were found proven.

Order

Pursuant to Bye-Law 10.1(f), the member is to receive a severe reprimand and fine of £1,200 payable within 21 days of the date of the committee and referred to the Disciplinary Committee

Complaint / Non compliance

1. Failure to provide the documentation requested by AIA to conclude the monitoring review of the practice within the time specified; this contravenes AIA Public Practice Regulation 12.1

2. Failure to pay the fixed penalty fine issued for the above non-compliance

Findings

Both of the above were found proven

Order

Pursuant to Bye-Law 10.1(f) the member has 21 days from the date of this order within which to supply the outstanding information to allow the conclusion of the monitoring review.

The member is also to receive a severe reprimand and required to settle the outstanding fine of £500 within 21 days.

Failure to comply fully with these orders will result in immediate referral to the AIA Disciplinary process and the suspension of the Practising certificate.

Complaint / Non Compliance

During an onsite visit to the practice the member was found to have a poor understanding of his obligations under current United Kingdom Money Laundering Regulations and GDPR and to be in breach of Practice regulation 19.5

Finding

The above breach was found proven

Order

Pursuant to Bye-Law 10.1(f) the member did not meet the requirements set out by AIA to ensure regulatory compliance and is given until 31 December 2024 to address this. Non-compliance will result in the levy of a £1,500 fine and referral to the AIA Disciplinary Committee.

Complaint / Non compliance

Failure to upload sufficient information to facilitate the monitoring of the practice

Finding

Proven

Order

Pursuant to Bye-Law 10.1(f) The member was given 21 days to submit the outstanding information.

He is to receive a fine of £500 payable within 21 days as a penalty for the non-compliance and notified that failure to comply will result in the suspension of the practising certificate and referral to the Disciplinary Committee.

Complaint / Non-Compliance

1. Failure to submit to AIA a copy of the Firmwide Risk Assessment for the Practice Eaccountax Limited which contravenes AIA Public Practice Regulation 12.1 and MLR2017 Regulation 18(6)

2. Failure to submit a copy of a recent basic Disclosure and Barring Services certificate which contravenes AIA Public Practice Regulation 12.1 and MLR2017 Regulation 26(1)

Findings

After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found:

Allegation 1 proven and Allegation 2 proven

Order

(i) The member is to undergo an onsite enforcement monitoring review of his firm Eaccountax Limited to be undertaken within 6 weeks of his notice.

(ii) Failure to satisfy the above orders within the period specified, you are to receive an additional fine of £2000

Complaint / Non-Compliance

1. Member failed to submit, his personal tax returns, VAT returns for his business and failed to pay outstanding liabilities. These actions breach AIA Public Practice Regulation 11.2(j)

2. The notification and supporting evidence provided to AIA by HMRC states that the member’s actions constitute misconduct. He is therefore liable to disciplinary action under AIA Regulations Complaints, Disciplinary & Appeals Regulation 3.1(a)

3. The member providing Trust and Company Services to clients without being registered with HMRC. This contravenes MLR2017 Regulation 54 and related Public Practice Regulation 19.5

4. By omission, and by providing incorrect information to AIA, the member mislead the Association on two occasions.

Findings

After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found each of the four allegations listed proven.

Order

The member is to receive a disciplinary fine of £2000 payable within 21 days.

He is referred to the AIA Disciplinary Committee with a recommendation for exclusion from membership of the Association.

Complaint / Non-compliance

1. The member knew of an ongoing ACCA investigation of him since 1 February 2022 but confirmed on his AIA Practising Certificate renewal documents for the periods 2022/2023 and 2023/2024 that he was not undergoing any investigations or disciplinary procedures

2. Exclusion from ACCA challenges the member’s fit and proper standing with AIA.

Findings

After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found:

Allegation 1 proven and Allegation 2 proven

Order

For the provision of false, inaccurate or misleading information the member has received a severe reprimand and fine of £5000 payable within 21 days.

There is currently an appeal in progress.

Complaint / Non-Compliance

The member failed to supply the minimum amount of information to AIA to facilitate a meaningful review of his practice which led to its cancellation. This contravenes Public Practice Regulations 12.1 and 12.2

Findings

After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found Allegation 1 to be proven

Order

The member is to undergo an enforcement onsite monitoring review of his practice which must be arranged within six weeks. AIA compliance team will contact you to make the necessary arrangements. If the member does not comply with the order he is to receive an additional fine of £2000 and be referred to the Disciplinary Committee.

Complaint / Non-Compliance

1. Failure to provide the minimum amount of information to facilitate a practice monitoring review resulting in its cancellation. This contravenes Public Practice Regulations 12.1 and 12.2.

2. The above review was part of a disciplinary order issued by the Practice Compliance Committee of 6 June 2023 requiring a monitoring review of your practice at a cost of £250. You are therefore also liable to disciplinary action as per AIA Regulations Complaints and Appeals Regulation 3.1(f)

Findings

After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found both allegations proven.

Order

Therefore, pursuant to Bye-Law 10.1(f), the Committee suspended the member’s practising certificate with immediate effect. The member was fined £3000 payable within 21 days and referred to the AIA Disciplinary Committee with a recommendation for exclusion.

Complaint / Non-Compliance

1. Failure to submit a Firmwide Risk assessment which contravenes MLR2017 regulation 18(6) and AIA Public Practice Regulation 12.1

2. Failure to submit a basic Disclosure and Barring Service certificate which contravenes MLR2017 Regulation 26(1) and Public Practice Regulation 12.1

Findings

After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found:

Allegation 1 to be withdrawn as the Firmwide Risk Assessment was received prior to the Committee meeting of 30 July 2024. Allegation 2 proven

Order

Providing AIA receive a copy of the Disclosure and Barring Service Certificate within 21 days no further action is to be taken. Should the certificate not be received the member is to be re-referred to the Practice Compliance Committee.

Commensurate with the mandatory status of the requested documents the Committee imposed a £250 fine payable within 21 days.

Complaint / Non-compliance

Non submission of a Firmwide Risk Assessment for his two practices contravening Public Practice Regulation 12.1 and MLR2017 Regulation 18(6)

Findings

The committee was informed that you had submitted both of the requested Firmwide Risk Assessments to AIA on 30 July 2024 consequently the allegation was withdrawn.

Order

Commensurate with the mandatory status of the requested documents the Committee imposed a £250 fine payable within 21 days of the date of this notice.

Complaint / Non-compliance

1. Identification of discrepancies between the address of the practice on Companies House and the address provided to AIA.

2. Identification of discrepancies between addresses on recently submitted DBS certificates and the address provided to AIA. AIA has not been informed of any changes to the details for the practice. Consequently, the member is in breach of AIA Membership Regulation 20.2 and Public Practice Regulation 12.1

Findings

After careful consideration of all the information presented to it, in accordance with its remit under Bye-Law 10.1 (f) of the AIA Constitution the Committee found both allegations proven.

Order

The member’s Practising Certificate is suspended pending receipt by AIA of information addressing this issue

The member is to receive a fine of £2000 payable within 21 days, commensurate with the serious nature of the regulatory breach.

Continued noncompliance by the member will result in referral to the Disciplinary Committee

Complaint / Non-Compliance

Following the receipt of intelligence from an external source it was alleged that the member had provided misleading information to AIA when renewing his annual AIA Practising Certificate.

This contravenes Public Practice Regulation 6.4(f)

Findings

Considering the information provided to it the committee concluded that the case was proven.

Order

The member is to receive a severe reprimand and fine of £2000 for breach of Public Practice Regulation 6.4(f)

His Practising Certificate is to be temporarily suspended pending further investigations by AIA.

Complaint / Non-Compliance

Failure to submit mandatory documents requested by AIA following a basic online review of the practice documents and failure to supply AIA with a Firmwide Risk Assessment

Findings

The case was proven. The member is in breach of Public Practice Regulation 12

Additional aggravating factors concerning the provision of Trust and Company Services by the practice and the length of time afforded to the member to facilitate regulatory compliance were also considered when issuing the order.

Order

No additional fines were to be levied.

The member is to undergo an enforcement onsite monitoring review as soon as possible.

The member’s practising certificate is to be suspended pending the outcome of the review and elevation of the member’s level of compliance.

External intelligence received notifying AIA of Mr Hall’s exclusion from another Professional Body Supervisor. This contravenes AIA Membership regulation 10.2(b) and Public Practice Regulation 6.4. It is alleged that this information undermines Mr Hall’s fit and proper status and his eligibility for AIA membership and Practising Certificate.

Findings

The committee considered the information provided which included the formal exclusion order issued by the Professional Body Supervisor and the statement provided by Mr Hall.

The committee found the member to be in breach of Membership Regulation 10.2(b) and Public Practice Regulation 6.4

Mr Hall no longer meets AIA criteria of fit and proper person.

Order

The case has been referred to the Disciplinary Committee with the following recommendations.

The member is to be fined £3000 and excluded from AIA membership.

Complaint / Non-Compliance

The member referred to the committee for breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024.

Findings

The member is in breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024

Order

The member is to pay £500 fixed penalty fine and given 28 days to complete his renewal or be referred to the Disciplinary Committee.

Complaint/ Non-Compliance

The member was referred to the committee for breach of Membership Regulation 20.1 Requirement to provide an Annual return for non-renewal of his AIA Practising Certificate for 2023/2024

The issue preventing the renewal being evidence of his completion of 20 verifiable units of CPD this is breach of Continuing Professional Development Regulation 3.5

Findings

The Committee was notified of the recent correspondence from the member in which he claimed to have submitted the requested documents in December 2023.

Order

The committee requested that AIA investigate this claim and made a provisional ruling to be applied if evidence of submission was not found. The provisional ruling was £500 fine and immediate referral to the AIA Disciplinary Committee

Complaint/Non-compliance

The member referred to the committee for breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024

Findings

Additional information provided by Mr Pickin regarding ongoing health issues and IT systems issues were considered by the committee. The committee accepted the explanation provided by the member.

Order

No further action to be taken.

Complaint / Non-Compliance

The member failed to undertake appropriate client due diligence as specified in MLR27/28

The member failed to respond to AIA’s request for a Disclosure and Barring Service and Firmwide Risk Assessment.

The member did not immediately inform AIA of his involvement in a Law Enforcement Agency investigation.

The member did not provide information requested by AIA on 24 November 2023 to allow AIA to conclude the matter, namely information on how the clients of the practice have been managed during the period the Practising Certificate was suspended and for failing to provide AIA with a formal solicitor’s letter summarising the current status of the investigation.

Findings

The member is in breach of AIA Public Practice Regulation 9.3, Public Practice Regulation 19.5 and MLR 27 and 28.

Order

The Practising certificate for this member is to be withdrawn immediately.

The member is to receive a £2000 fine and referred to the Disciplinary Committee.

Complaint/ Non-Compliance

Breach of Membership Regulation 20.1 Requirement to provide an annual return – for failure to renew your membership and AIA Practising Certificate

Findings

The member is in breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024

Order

The member is to pay £500 fixed penalty fine and given 28 days to complete his renewal or be referred to the Disciplinary Committee.

Complaint/ Non-Compliance

Breach of Membership Regulation 20.1 Requirement to provide an annual return – for failure to renew your membership and AIA Practising Certificate.

Following five reminder Mr Otoo failed to communicate with AIA

Findings

The member is in breach of Membership Regulation 20.1 Requirement to Provide an Annual Return for non-renewal of AIA Practising Certificate for 2023/2024

Order

The member is to pay £500 fixed penalty fine and an additional fine of £1000.

He is given 28 days to complete his renewal or be referred to the Disciplinary Committee.

Complaint / Non compliance

Breach of Membership Regulation 20.1 Requirement to provide an annual return – for failure to renew your membership and AIA Practising Certificate.

Findings

The member is in breach of AIA Membership regulation 20.1 however AIA is to ensure there are no additional mitigating factors prior to referral to the Disciplinary Committee

Order

The member is to pay £500 fixed penalty fine and given 28 days to complete his renewal or be referred to the Disciplinary Committee.

Complaint / Non-Compliance

Failure to address the non-compliant issues identified in the  Findings report issues following an onsite enforcement monitoring review and failure to return a signed copy of that report as requested. 

Failure  to settle outstanding Disciplinary fines to the sum of £300. 

Non submission of Professional Indemnity Insurance certificate required to facilitate the issue of an Practising Certificate for 2023/2024. 

Findings 

Giving due consideration to the information presented to it the committee found Mrs Brooks to be in breach of AIA Public Practice Regulations 12.1 and 12.2.

Order 

£500 Disciplinary fine is to be applied, to be reduced to £250 if compliance with all outstanding issues is evidenced within 28 days. 

As this is the second consecutive referral to this committee failure to meet the above conditions will result in the member’s immediate referral to the next AIA Disciplinary Committee.

Complaint / Non-Compliance

Failure to provide AIA with information requested following a monitoring review of the practice within the period specified. 

Findings 

Giving due consideration to the information presented to it the committee found Mr Jain to be in breach of AIA Public Practice Regulations 12.1 and 12.2 and 4.1(a). 

Order 

The member has 28 days within which to address the issues outstanding and renew his Practising Certificate.

Failure to comply will result in a fine of £1,000 and immediate referral to the Disciplinary Committee. 

Complaint / Non-Compliance

Non payment of the costs of an enforcement review of the member’s practice which was part of the order made by the Practice Compliance Committee of 6 June 2023.

Findings  

Giving due consideration to the information presented to it the committee found Mr Ahmed to be in breach of AIA Regulations Complaints, Disciplinary & Appeals Regulation 3.1 (g). 

Order 

The matter is to be referred to the next Disciplinary Committee with recommendations for further action.

Complaint / Non-Compliance

Serious regulatory non-compliance identified during an onsite monitoring review of the member’s practice and failure of the member to achieve an acceptable level of compliance within the period specified by AIA.

Findings 

Giving due consideration to the information presented to it the committee found Mr Haq to be in breach of Bye-Laws 3b and 3c and Public Practice Regulation 12.1.

Order 

The case is referred to the Disciplinary Committee with recommendations.

Complaint / Non-Compliance

Failure to renew AIA Membership for 2023/2024 without notice.  

Failure to renew AIA Practising certificate for 2023/2024.

Findings 

Giving due consideration to the information presented to it the committee found Mr Rashid to be in breach of Public Practice Regulation 3.5 and 12.1 and Bye-law 5.2. 

Order 

Member to receive a reprimand and given 28 days to fully comply and renew his Membership and Practising Certificate.  

Failure to comply fully and within the period specified will lead to Mr Rashid’s referral to the AIA Disciplinary Committee. 

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA.

Failure to fulfil AIA CPD requirements.

Findings

The member was found to be in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 

Order

The member to receive a reprimand and fined £1000 payable within 28 days.

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA.

Findings 

The member was found to be in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 

Order 

The member to receive a reprimand and fined £2000 payable within 28 days.

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA.

Failure to cooperate with AIA in the arranging of a monitoring review. 

Findings 

Member is in breach of Public Practice Regulation 4.1(a), 5.2, 5.3, 12.1 and 12.2 

Order 

The member to receive a reprimand and fined £3000 payable within 28 days.

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Failure to cooperate with AIA in the arranging of a monitoring review. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 

Order 

The member to receive a reprimand and fined £3000 payable within 28 days. 

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days. 

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 

Order 

The member to receive a reprimand and fined £750 payable within 28 days. 

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days. 

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 

Order 

The member to receive a reprimand and fined £500 payable within 28 days. 

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days.

Complaint / Non-Compliance

Failure to certify CPD compliance or provide evidence of such compliance. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a) and CPD regulations 3,4, and 5 

Order 

The member to receive a reprimand and fined £500 payable within 28 days. 

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days. 

Complaint / Non-Compliance

Continued engagement in Public Practice without holding a valid Practising Certificate.  

Findings 

The member is in breach of Public Practice Regulation 4.1(a)  

Order 

The member to receive a  severe reprimand and fined £1,500 payable within 28 days. 

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Failure to settle the fixed penalty late renewal fine of £50. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, 12.1 and regulations Complaints, Disciplinary and Appeals Regulation 3.1(f)  

Order 

The member to receive a severe reprimand and fined £3000 payable within 28 days.  

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Failure to certify CPD compliance or provide evidence of such compliance.

Failure to provide a current Professional Indemnity Insurance Certificate. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a) and CPD regulations 3,4, and 13.5 

Order 

The member to receive a reprimand and fined £2000 payable within 28 days. 

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 

Order 

The member to receive a reprimand and fined £3000 payable within 28 days. 

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 

Order 

The member to be fined £500 if regulatory compliance is not achieved within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), and 12.1  

Order 

The member to be fined £500 and referred to the Disciplinary Committee  if regulatory compliance is not achieved within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 

Order 

The member to receive a reprimand and fined £2500 payable within 28 days. 

The member to undertake the actions required to successfully achieve regulatory compliance within 28 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Failure to cooperate with arranging a monitoring review. 

Failure to cooperate with the Disciplinary Process. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 and 3.1 

Order 

The member is referred to the AIA Disciplinary Committee.

Complaint / Non-Compliance

Failure to certify CPD Compliance or provide evidence of such compliance Failure to cooperate with arranging a monitoring review. 

Findings 

The member is in breach of Continuing Professional Development Regulations 3,4 and 5  

Order 

The member is to receive a reprimand and reminder of the CPD resources available on the AIA website.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Findings 

The member is in breach of Public Practice Regulations 4.1(a), 5.2, 5.3, and 12.1 

Order 

The member to be pay the outstanding Disciplinary fine of £250 payable within 28 days. 

The member to undertake the actions required to successfully achieve regulatory compliance within 14 days.

Complaint / Non-Compliance

Failure to complete an annual membership and firm practice return within the period specified by AIA. 

Findings 

The member is in breach of Public Practice Regulation 12.1 

Order 

The member to undertake the actions required to successfully achieve regulatory compliance within 14 days.

Complaint / Non-Compliance

Failure to cooperate with AIA in the monitoring of your practice. 

Findings 

The member is in breach of Public Practice Regulation 12.1 

Order 

Member to provide the information requested by AIA. Please submit within 14 days.  

The member to cooperate with AIA in a monitoring review of your practice. The member to be charged a nominal fee for the review.

Complaint / Non-Compliance

Failure to cooperate with AIA in the monitoring of your practice by not submitting a Firmwide Risk Assessment for AIA review. 

Failure to notify AIA of the change of registered office address.  

Findings 

The member is in breach of Public Practice Regulation 12.1 and 8.1(b) 

Order 

Member to provide the information requested by AIA. Please submit within 14 days.  

The member to cooperate with AIA in a monitoring review of the  practice. The member to be charged a nominal fee for the review.  

Member to submit a copy of the Firmwide risk assessment within 28 days.

Complaint / Non-Compliance

Failure to cooperate with AIA in the monitoring of your practice by not submitting a Firmwide Risk Assessment for AIA review. 

Findings 

The member is in breach of Public Practice Regulation 12.1  

Order 

The member to receive a reprimand and fine of £500 payable within 28 days. 

The member to participate in an onsite monitoring review of his practice and is to be charged £450 payable upon completion of the review. 

Member to submit a copy of the Firmwide risk assessment within 28 days.

Complaint / Non-Compliance

Failure to cooperate with AIA in the monitoring of your practice by not submitting a Firmwide Risk Assessment for AIA review. 

Findings 

The member is in breach of Public Practice Regulation 12.1  

Order 

The member to receive a reprimand and fine of £500 payable within 28 days. 

The member to participate in an onsite monitoring review of his practice and is to be charged.  

£450 payable upon completion of the review. 

Member to submit a copy of the Firmwide risk assessment within 28 days.

Complaint / Non-compliance

Failure to notify AIA of changes to of changes to his status as a fit and proper person or to the status of any partner, director, employee, or person providing service in respect of the practice; or to the circumstances of his practice which might affect his entitlement to undertake public practice and to act as an Independent Examiner

Findings

Member is in breach of Public Practice regulations8.1 (c) and 8.1(d)

Order

The member’s Practising Certificate is suspended pending the outcome of an ongoing investigation.

Complaint / Non-Compliance

Following a law enforcement referral the Association received complaints from a number of members of the public against the Member relating to the loss of investment funds via a third party for which the Member had initially been appointed as a consolidator.

Findings

That the Member had breached Regulation 15.3 of the AIA Public Practice Regulations in the AIA Constitution and the UK Money Laundering Regulations and had failed to demonstrate that he had undertaken adequate due diligence on the client in question or the complainants and had offered no evidence to the contrary.

Order

That the Member be immediately excluded from membership of the Association and fined the amount of £7,500.

Expiry Date

31 August 2028

Complaint / Non-Compliance

A referral was received from the Practice Compliance Committee on 2 March 2021 under AIA Bye-Law 8.1(c) for breach of AIA Bye-Laws 5.1, 5.2 and 5.4 which outline member obligations in relation to subscription payments and Annual Returns and 19.1 Disclosure of Information (preventing AIA from fulfilling its statutory obligations under current UK Money Laundering Regulations.

Findings

That the Member had breached Bye-Laws 5.1, 5.2 and 5.4 and 19.1 in failing to complete the renewal of his Practising Certificate within the timeframe set by AIA whilst continuing to practice.

Order

That the Member be given until 31 August 2021 to complete the outstanding Practising Certificate renewal and if any part of the process remained outstanding on 31 August 2021 the Member would be excluded from membership with immediate effect. The Member was excluded following failure to comply with the Order in the timeframe set.

Expiry Date

21 July 2028

Complaint / Non-Compliance

Referral from the Practice Compliance Committee on 10 June 2021 under AIA Bye-Law 8.1(c) and 8.1(a) for breach of Public Practice Regulations 12.1 and 12.2 for failing to co-operate with a Desktop Monitoring Review and providing the requested information and Public Practice Regulation 19.1 for not providing AIA with information it requires to fulfil its regulatory obligations.

Findings

That the Member had previously been engaging in public practice without a Practising Certificate until it was brought to the attention of AIA. That the Member had subsequently been fined and was granted a Practising Certificate on the understanding that he undergoes a Desktop Monitoring Review to ensure all the correct policies and processes were in place. That the Member repeatedly failed to submit the information to AIA despite repeated requests and a subsequent referral to and Consent Order from the Practice Compliance Committee.

Order

That the Member be fined an additional £200, to be added to the existing £200 fine imposed by the Practice Compliance Committee, and he be given a period to bring his account up to date. That failure to comply would result in exclusion from membership. The Member was excluded from membership on 7 September 2021.

Expiry Date

21 July 2028

Complaint / Non-Compliance 

Referral from the Practice Compliance Committee on 2 March 2021 under Bye-Law 8.1(c) for breach of Public Practice Regulations 4.1 (a) 4.1 (b) -Practising without a valid Practising certificate and Regulation 12.1 – failing to supply requested information and 19.1 Disclosure of Information (preventing AIA fulfilling its obligations under current UK Money Laundering regulations).

Findings

That the Member had failed to complete the Practising Certificate renewal form and provide supporting documents by the deadlines set by both the AIA Compliance Team and the Practice Compliance Committee despite repeated communications from AIA.

Order

That the Member complete the renewal of his 2020/2021 Practising certificate by an agreed deadline and be fined an additional amount of £200 making the total fine £400 payable by 31 August 2021. That failure to comply with the conditions by the date specified will result in exclusion from membership. The Member failed to comply and was excluded from membership on 7 September 2021.

Expiry Date

21 July 2028

Complaint / Non-Compliance

Referral from the Practice Compliance Committee on 2 March 2021 under Bye-Law 8.1(c) for breach of Bye-Law 5.8 relating to annual subscriptions and payments, Membership Regulation 22 regarding requirements to provide annual returns and Public Practice Regulation 3.5 Authorisation to Practice.

Findings

That the Member had failed to renew both his Membership and Practising Certificate despite  reminders from AIA and had failed to respond to correspondence regarding his intentions.

Order

That the Member be given until 31 August 2021 to bring his account up to date and that failure to comply would result in exclusion from membership. The Member failed to comply and was excluded from membership on 7 September 2021.

Expiry Date

21 July 2028

Complaint / Non-Compliance

Referral from the Practice Compliance Committee on 2 March 2021 under Bye-Law 8.1(c) for breach of Bye-Law 5.8 Annual subscriptions and Payment, Membership Regulation 22.1 Requirement to Provide Annual Return, and Public Practice Regulation 19 Disclosure of Information.

Findings

That the Member had submitted his Membership subscription fee, Practising Certificate renewal fee, or Annual Return. That the Member had subsequently resigned his membership following the start of the disciplinary process.

Order

That the Member settles the outstanding balance of £585 on his account. That the Member be fined an additional £200 and that the Member be excluded from AIA Membership.

Expiry Date

21 July 2028

Complaint / Non-Compliance

Referral from the Practice Compliance Appeal Committee on 14 June 2021 following a rejection of his appeal. Referred under Bye-Law 8.1(c) for breach of Bye-Law 5.2 Annual subscriptions and payments, Membership Regulation 22.1 Requirement to Provide Annual Return, Public Practice Regulation 12.1 and 12.2 Monitoring and Public Practice Regulation 19.1 Disclosure of Information.

Findings

That the Member did not supply the requisite firm wide risk assessment or Disclosure and Barring Service Certificates contrary to Regulation 26 of the UK Money Laundering Regulations 2017. That the Member did not respond to requests to participate in AIA’s monitoring review made in September 2020.

Order

That the Member be fined £200 and that he pays all outstanding monies on his account by 31 August 2021. That the Member be excluded from membership.

Expiry Date

21 July 2028

Complaint / Non-Compliance

Referral following receipt of information from the Member regarding a breach of Bye-Laws 8.1(i). That on 24 February 2021 the Member was convicted of an offence and received a fine under section 4(1) of the Misuse of Drugs Act 1971.

Findings

That following his conviction the Member had been deemed to have brought the accountancy profession into disrepute under Bye-Law 8(k).

Order

That finding the offence did not meet the threshold of a Schedule 3 MLR 2017 offence the Member be fined £200). That the Member be required to undergo a further Monitoring Review within the next 12 months and meet the cost of this review. That should issues of a similar nature come to the attention of the AIA at any time that the Member be automatically excluded from membership and his Practising Certificate revoked.

Expiry Date

15 April 2028

Complaint / Non-Compliance

Referral under Bye-Law 8.1(c) from the Practice Compliance Appeal Committee on 12 January 2021 following rejection of his appeal against the outcome of the Practice Compliance Committee on 26 February 2019 and his failure to meet the conditions specified by the Practice Compliance Appeal Committee within the time allocated. Referred for breaches of Public Practice Regulations 12.1 and 4.1(a).

Findings

That the Member had failed to renew his practising certificate and had made no effort to bring his account up to date and had therefore breached Public Practice Regulations 12.1 and 4.1(a).

Order

That the Member be required to pay the amount of £955 outstanding on his account. That the Member be excluded from membership.

Expiry Date

15 April 2028

Complaint / Non-Compliance 

Referral from the Practice Compliance Appeal Committee on 8 February 2019 for breach of Public Practice Regulation 12.1(c)

Findings

That the Member was non-compliant with the Public Practice regulations had a long history of non-compliance which started prior to his health issues.

Order

That the Member be excluded from membership. That his outstanding fees of £1,295 to be written off on the grounds of his ill health.

Expiry Date

23 July 2026

Complaint / Non-Compliance 

Referral from the Practice Compliance Committee on 15 November 2018 for breach of Public Practice Regulation 12.1(c).

Findings 

That the Member had a history of non-compliance. That whilst some documentation had been received, he did not appear to have Professional Indemnity Insurance (PII) or information regarding Continuing Professional Development (CPD) undertaken.

Order

That the Member pay the outstanding fee of £670. That he be fined £3,000 which will be reduced to £1,500 on receipt of a PII showing the previous year’s dates. That the Member be excluded from membership if the above amounts and documents are not received within 28 days. The Member failed to comply and was excluded from membership.

Expiry Date 

23 July 2026

Complaint / Non-Compliance 

Referral from the Practice Compliance Committee on 15 November 2018 for breach of Public Practice Regulation 12.1(c).

Findings

That the Member had a history of non-compliance and appeared to have no intention of continuing his membership of AIA.

Order

That the Member be required to pay the outstanding balance of £1,170. That he be fined £200. That the Member be excluded from membership if the above amounts were not received within 28 days. The Member failed to comply and was excluded from membership.

Expiry Date

23 July 2026

Complaint / Non-Compliance 

Referral from the Practice Compliance Committee on 15 November 2018 for breach of the public practice regulation 12.1(c).

Findings

That the Member had failed to renew his membership subscription and Practising Certificate. That although he had indicated that he wished to continue his membership, the payments and documents were not received.

Order

That the Member pay the outstanding balance of £485. That he be fined £200. That he submits his outstanding renewal documents for 2018/2019. That the Member be excluded from membership if the above amounts were not received within 28 days. The Member failed to comply and was excluded from membership.

Expiry Date

23 July 2026

Complaint / Non-Compliance 

Referral from the Practice Compliance Committee on 15 November 2018 for breach of the public practice regulation 12.1(c).

Findings

That the Member also had a Practising Certificate and AML supervision with ACCA. That there was an amount of £275 outstanding relating to his practising certificate fee for 2017/18.

Order

That the Member be removed from the public practice register and not to be issued any further Practising Certificates. That he pay the outstanding fee of £275. That the Member be fined £125. That the Member be excluded from membership if the above amounts were not received within 28 days. The Member failed to comply and was excluded from membership.

Expiry Date

23 July 2026