Disciplinary outcome: Ashleigh Hudson

Ashleigh Hudson’s conduct was found to be in breach of the Code of Professional Ethics and to have posed a risk to the public and/or undermine public confidence in the Association and its members as follows:

1. Between on or around 14 November 2021 and 21 April 2022, while providing accountancy services to Glam Rocks Ltd [Company X], he/A&S Accountants LLP failed to ensure PAYE returns were filed on time with HMRC resulting in Company X incurring a financial penalty
2. Between on or around 14 November 2021 and 21 April 2022, while providing accountancy services to Company X he/A&S Accountants LLP failed to ensure accounts for the period ending 31 May 2021 were filed on time with Companies House resulting in Company X incurring a financial penalty
3. Between on or around 14 November 2021 and 21 April 2022 he/A&S Accountants LLP failed to deal in a cooperative manner with Company X in correspondence sent in response to concerns raised about the accountancy services received
4. Between on or around 26 May 2021 and 21 December 2021, while providing accountancy services to Sweet Vice with Poly Ltd [Company Y], he/A&S Accountants LLP failed to ensure accounts for the period ending 31 March 2021 were filed on time with Companies House resulting in Company Y incurring a financial penalty
5. Between on or around 11 April 2020 and 21 December 2021, he/A&S Accountants LLP failed to provide accurate VAT [Value Added Tax] services to Company Y in that his errors:
   a. had to be amended by another accountant at a cost of £1,191.10
   b. resulted in Company Y incorrectly receiving refunds from HMRC totalling £8,152.01 which must be repaid 
6. Pursuant to Regulation 8n of The Provision of Services Regulations 2009, he failed to make available on request his professional indemnity insurance details to Company Y. 

Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations Team's powers under the Disciplinary Regulations.

Ashleigh Hudson is hereby:

1. Expelled from membership of AAT for a period of five years
2. Warned that any future application to reinstate his AAT membership will be subject to a fit and proper assessment
3. Warned that any future application for an AAT licence will be subject to a practice assurance review at his own expense.
    

Consent