Disciplinary outcome: Sean Clarke
Order by consent
In the matter of
Sean Clarke MAAT
Membership number
10236780
Date
22 October 2024
Misconduct
Sean Clarke'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:
- Up until 08 August 2024, he failed to demonstrate to AAT’s satisfaction that he responded to professional enquiries dated 07 May 2024, 12 June 2024 and 27 June 2024 as issued by [Chartered Certified Accountant Y] in connection to [Client X].
- Up until 08 August 2024, he failed to demonstrate to AAT’s satisfaction that he had provided [Chartered Certified Accountant Y] with the professional clearance information they requested in connection to [Client X].
Finding
Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations Team's powers under the Disciplinary Regulations.
Order
Sean Clarke is hereby:
- Severely reprimanded for a period of two years
- Fined £1,500
- Deemed unfit to hold fellow membership status for a period of two years
- Warned about his future conduct.
Consent
Sean Clarke passively consented to the decision of the Investigations Team in accordance with paragraph 5.3 of the Disciplinary Regulations 2024.
