Disciplinary outcome: Christian Avey-Hebditch

Christian Avey-Hebditch's professional or personal conduct, was found to be in breach of the Code of Professional Ethics and to have posed a risk to the public or was likely to undermine public confidence in the Association or its members; namely:
1.    He failed to comply with his obligations under the relevant Money Laundering Regulations while providing accountancy services to the public, specifically:
1.1    For an unknown period up until on or around 01 June 2023, he failed to have in place any or any adequate documented AML policies, controls, and procedures and/or
1.2    For an unknown period up until on or around 01 June 2023, he failed to carry out any or any adequate risk assessment and ongoing monitoring in respect of one or more clients and/or
1.3    For an unknown period up until on or around 01 June 2023, he failed to carry out any or any adequate ID verification procedures in respect of one or more clients and/or
1.4    For an unknown period up until on or around 01 June 2023, he failed to undertake any or any adequate Anti-Money Laundering training for himself and/or

2.    For an unknown period up until on or around 01 June 2023, he failed to comply with regulation 10 of AAT’s Clients’ Money Policy by receiving tax refunds on behalf of his clients into his firm’s office bank account and/or 
3.    For an unknown period up until on or around 01 June 2023, he failed to have in place any or adequate arrangements for Continuity of Practice.
 

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

Christian Avey-Hebditch is hereby:
i.  Fined £2000
ii. Severely Reprimanded for a period of 2 years (24 months)

Consent