Disciplinary outcome: David Green

David Green'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 04 April 2022, he did not comply with his obligations under the Money Laundering Regulations in force while providing accountancy services on a self-employed basis. Specifically, he failed to: 
   a. verify the identity of his client
   b. carry out an initial risk assessment of his clients
   c. carry out ongoing client due diligence for one or more client 
   d. undertake regular anti-money laundering training
2. Between on our around 04 April 2020 to between on or around 04 April 2022, he failed to hold monies on behalf of one or more clients in full compliance with AAT’s Clients’ Money Policy
3. For an unknown period up until on or around 27 June 2022, he provided Independent Examination whilst not licensed to do so
4. He failed to provide services to Client X in accordance with relevant accounting standards and statutory requirements
5. He failed to issue a letter of engagement to one or more clients in full compliance with AAT’s Client Care Policy.

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

David Green is hereby: 

1. Reprimanded for a period of two years
2. Fined £2,000
3. Warned about his future conduct. 

Consent