Disciplinary outcome: Gillian Warburton

Gillian Warburton'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 18 January 2024, she did not comply with her obligations under the Money Laundering Regulations in force while providing accountancy and/or related services on a self-employed basis. Specifically, she failed to:  
   a. perform a risk assessment for new and existing clients; and/or 
   b. carry out regular review of her firm’s AML policies, controls, and procedures.
2. For an unknown period up until on or around 25 October 2023, she provided the service Business Income Tax whilst not approved to do so.
3. For an unknown period up until on or around 06 September 2023, she provided the service Personal Income Tax whilst not approved to do so.
4. For an unknown period up until on or around 03 August 2023, she failed to issue letters of engagement that were fully compliant 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.

Gillian Warburton is hereby:

1. Reprimanded for a period of two years
2. Fined £1,500
3. Deemed ineligible to hold fellow member status for a period of two years
4. Warned about her future conduct.

Consent