Disciplinary outcome: Linda Baharier

Linda Baharier was found to have committed an act or omission that falls short of the standards reasonably expected of her, including but not limited to those matters listed in the Code of Professional Ethics, which brings, or is likely to bring, discredit to her, the accountancy profession or AAT; namely:

1. She failed to exercise appropriate due care and attention when inputting or updating client details with HMRC, resulting in the imposition of fines or other negative outcomes for one or more clients.
2. She failed to exercise appropriate due care and attention when inputting or updating client details with HMRC, resulting in the improper sharing of confidential client information with one or more unauthorised third parties.
3. She failed to submit PAYE figures for a client on one or more occasions, resulting in the client receiving a late filing notice from HMRC.
4. She failed to cooperate with an AAT investigation in an open, timely and cooperative manner in contravention of Regulation 16 of the AAT Regulations.

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

Linda Baharier is hereby:

1. Expelled from membership of AAT for a period of five years.

Consent