Disciplinary outcome: Daniel Garland trading as DG Accountants

Daniel Garland’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 From an unknown period up until on or around 14 July 2023, he failed to carry out any or any adequate risk assessment and ongoing monitoring in respect of one or more clients and/or

2. From an unknown period up until on or around 14 July 2023, he provided Financial Accounting and accounts preparation for statutory purposes and Limited assurance engagement to one or more clients without being appropriately licensed by AAT to do so and/or
3. From an unknown period up until on or around 14 July 2023, he failed to have in place bank letter acknowledging trust status in accordance with paragraph 11 of AAT’s Clients’ Money policy and/or
4. From an unknown period up until on or around 14 July 2023, he failed to obtain consent to take fees and 30 days had not elapsed since delivery of invoice in accordance with paragraph 28 of AAT’s Clients’ Money policy and/or
5. From an unknown period up until on or around 14 July 2023, he failed to carry out an annual compliance review accordance with paragraph 33(b) of AAT’s Clients’ Money policy and/or
6. From an unknown period up until on or around 14 July 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.

Daniel Garland is hereby:

i.  Fined £2500 
ii. Severely Reprimanded for a period of 24 months (2 years)

Consent