Disciplinary outcome: Christopher Ayres
Order by consent
In the matter of
Mr Christopher Ayres MAAT
Membership number
187020
Date
5 May 2024
Misconduct
1. Between an unknown date until and on or around 11 November 2022 to 24 July 2023, whilst a full member of AAT, he did not act responsibly in accordance with the requirements of an assignment, carefully, thoroughly and on a timely basis.
2. Between on or around 15 March 2023 and around 19 May 2023, whilst a full member of AAT, he failed to adequately cooperate with an investigation being undertaken by AAT in a timely manner in accordance with paragraph 16 of AAT Regulations 2021.
3. From an unknown date until on or around 28 March 2023, whilst a full member of AAT, he failed to apply adequate risk-based due diligence and ongoing monitoring measures in respect of one or more clients.
4. From an unknown date until on or around 28 March 2023, whilst a full member of AAT, he provided services to the public without holding the required level of professional indemnity insurance.
5. From an unknown date until on or around 28 March 2022, whilst a full member of AAT, he provided Business Income Tax and Capital Gain tax services outside the scope of his licence.
6. From an unknown date until on or around 28 March 2022, whilst a full member of AAT, he provided Company Secretarial Services (TCSP) outside the scope of his licence.
Finding
Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations team's powers under the Disciplinary Regulations.
Order
Expulsion from AAT for a period of 7 years.
Consent
Mr Ayres is deemed to have agreed to submit to the decision of the Investigations Team in accordance with Regulation 6 of the Disciplinary Regulations.
