Disciplinary outcome: Brian Cairney
Order by consent
In the matter of
Brian Cairney FMAAT
Membership number
176620
Date
15 June 2022
Misconduct
Brian Cairney’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:
1. A member of staff acting under his authority at BCAS Accountants Limited failed to ensure the 2019 to 2020 self-assessment tax return for the partners at GMW Productions were correctly filed with HMRC on or before 31 January 2021 resulting in the partners:
a) being charged a late penalty fee of £100 each; and
b) being ineligible for their fourth Self-Employment Income Support Scheme (SEISS) grant.
2. Whilst acting as a witness at a First Tier Tribunal for client GK, he conducted himself in a manner which was:
a) discreditable; and/or
b) reflected adversely on the reputation of AAT; and/or
c) brought the profession of accountancy into disrepute.
Finding
Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations Team's powers under the Disciplinary Regulations.
Order
Brian Cairney is hereby:
1. Reprimanded; the reprimand will expire 24 months from the date of this Order
2. Divested of his fellow membership (FMAAT) status for a period of 24 months
3. Fined £1,000
4. Warned about his future conduct.
Consent
Brian Cairney consented to the decision of the Investigations Team in accordance with Regulation 6 of the Disciplinary Regulations.
