Disciplinary outcome: James Darville

James Darville'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 02 October 2023, he acted as a trust and/or company service provider without being licensed by AAT to do so.
2. Between on or around 02 December 2015 to 18 June 2023, he failed to register with the Information Commissioner's Office for data protection purposes.
3. For an unknown period up until on or around 06 June 2023, he did not comply with his obligations under the Money Laundering Regulations in force while providing accountancy and/or related services on a self-employed basis. Specifically, he failed:  
   a. perform any or any adequate ongoing client due diligence for existing clients; and/or
   b. carry out a review of his firm’s anti-money laundering policies, controls, and procedures; and/or
   c. comply with the registration requirements relating to trust or company service provider services.
4. For an unknown period up until on or around 06 June 2023, he failed to have in place any or any adequate processes or procedures for handling client complaints as is required under AAT’s Client Care Policy.
5. For an unknown period up until on or around 06 June 2023, he failed to issue letters of engagement that were fully compliant with paragraph 5 of 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.

James Darville is hereby:

1. Severely reprimanded for a period of three years 
2. Fined £3,000
3. Deemed unfit to hold fellow membership status for a period of three years
4. Warned about his future conduct.

Consent