Disciplinary outcome: Baba Habu

1. He provided accountancy or related services to the public without being registered with a supervisory authority within the meaning of The Money Laundering Regulations.
2. On application for AAT full membership, he failed to disclose a disciplinary sanction from another professional body.
3. On application for an AAT licence, he failed to disclose a disciplinary sanction from another professional body.
4. He submitted an invalid practice licence from another professional body in support of his AAT full member and licence applications.
5. His conduct at Allegations 2, 3 and 4 above was misleading.
6. By not holding membership and/or a practising certificate with a chartered accountancy regulator he is misrepresenting Baba Habu & Co Accountants as a “Chartered Management Accountant” firm.
7. His conduct at Allegation 6 above is misleading.

By reason of the conduct set out in the Allegations above, Baba Habu is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.

Baba Habu is hereby:

1. Expelled from AAT for a period of six years
2. Fined £2,000
3. Warned about his future conduct.

The decision of the Investigations Team shall stand as an Order of the Association pursuant to Regulations 5.2 and 5.3 of the Disciplinary Regulations.