Disciplinary outcome: Andrew Hewson
Order by consent
In the matter of
Andrew Hewson MAAT
Business name
Wise Owl Accountants Limited
Membership number
10199488
Date
25 June 2025
Misconduct
- He failed to hold clients’ money in full compliance with paragraph 10 and paragraph 33(b) of AAT’s Clients’ Money Policy.
- He failed to demonstrate that he maintained a record of his CPD activities as is required under AAT’s CPD Policy.
- He failed to have a written continuity of practice agreement in place as is required under AAT’s Continuity of Practice Policy.
- He submitted a licence renewal application wherein he answered “Yes” to the following statements:
- “I understand that all clients' money must be held in a client bank account and if I do hold clients' money, I will comply with my obligations under AAT's Clients' Money Policy”.
- “I will comply with AAT’s CPD Policy and will retain my CPD records for AAT’s review for a period of at least five years"
- “I am aware of and will adhere to the requirements of AAT’s Continuity of Practice Policy”.
- His conduct at Allegation 4 above was misleading.
Finding
Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations Team's powers under the Disciplinary Regulations.
Order
By reason of the conduct set out in the Allegations above, Andrew Hewson is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.
Consent
Andrew Hewson is hereby:
- Reprimanded for a period of three years
- Fined £1,500
- Deemed ineligible to hold fellow member (FMAAT) status for a period of three years
- Warned about his future conduct.