Disciplinary outcome: Barrie Ingram

Barrie Ingram'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. For an unknown period up until on or around 26 July 2023, he provided the service Limited Assurance Engagement whilst not approved to do so.
2. Between on or around 30 June 2020 to on or around 30 June 2023, he failed to maintain the required level of professional indemnity insurance as set out in AAT’s Professional Indemnity Insurance Policy.
3. For an unknown period up until on or around 20 June 2023, he did not comply with his obligations under the Money Laundering Regulations in force while providing accountancy and/or related services on a self-employed basis. Specifically, he failed to:  
   a. apply to AAT for approval of a beneficial owner, officer, or manager for Barrie Ingram Accounts Ltd; and/or
   b. carry out an adequate firm-wide risk assessment; and or 
   c. have in place any or any adequate written anti-money laundering (AML) policies and procedures; and/or 
   d. perform and/or document an ongoing review of risk for existing clients; and/or
   e. carry out regular review of his firm’s AML controls and procedures.
4. For an unknown period up until on or around 20 June 2023, he failed to issue letters of engagement that were fully compliant with AAT’s Client Care Policy.
5. On an unknown date, he failed to prepare a set of limited company accounts in accordance with the Companies Act disclosure requirements.

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

Barie Ingram is hereby:

1. Reprimanded for a period of two years
2. Fined £3,500
3. Divested of his fellow (FMAAT) status for a period of two years
4. Warned about his future conduct.

Consent