Disciplinary outcome: Tracy Harper
Order by consent
In the matter of
Miss Tracy Harper MAAT
Business name
TJH Accounting Services
Membership number
10094245
Date
11 February 2025
Misconduct
- She failed to have in place adequate Anti-Money Laundering policies, procedures, and controls.
- She failed to carry out an adequate firm-wide money laundering risk assessment.
- She failed to carry out any or any adequate client due diligence in respect of one or more clients.
- She failed to carry out an adequate risk assessment and ongoing monitoring in respect of one or more clients.
- She failed to carry out any or any adequate periodic review of her Anti-Money Laundering policies, procedures, and controls.
- She provided business income tax services without being licensed by AAT to do so.
Finding
By reason of the conduct set out in the Allegations above, Tracy Harper is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.
Order
The Investigation Team orders that Tracy Harper be:
- Fined £2,500.00.
- Severely reprimanded for a period of three years.
- Removed from AAT fellow membership (FMAAT) for a period of three years.
Consent
The decision of the Investigations Team shall stand as an Order of the Association pursuant to Regulations 5.2 and 5.3 of the Disciplinary Regulations.
