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

  1. He failed to hold clients’ money in full compliance with paragraph 10 and paragraph 33(b) of AAT’s Clients’ Money Policy.
  2. He failed to demonstrate that he maintained a record of his CPD activities as is required under AAT’s CPD Policy.
  3. He failed to have a written continuity of practice agreement in place as is required under AAT’s Continuity of Practice Policy.
  4. 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”.
  5. 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:

  1. Reprimanded for a period of three years
  2. Fined £1,500
  3. Deemed ineligible to hold fellow member (FMAAT) status for a period of three years
  4. Warned about his future conduct.