Disciplinary outcome: David Benson
Order by consent
In the matter of
Mr David Benson MAAT
Business name
D L Benson Accountants Limited
Membership number
6239993
Date
27 July 2026
Misconduct
- On 20 July 2023 he was convicted for the following: On 31 August 2022 at Cardiff being a director of a company namely D L Benson Accountants Limited immediately before the end of the period allowed, namely the period ending 31 August 2022, he failed to deliver to the Registrar of Companies at Companies House, Cardiff, before the end of that period, a copy of the accounts of that company in respect of its financial year ending 30 November 2021, contrary to Sections 441 and 451 of the Companies Act 2006.
- Since being convicted for a criminal offence on 20 July 2023, he failed to notify AAT of such criminal conviction within 30 days of being convicted, breaching AAT’s Criminal Convictions Policy.
- On submission of one or more AAT membership renewal(s), he provided inaccurate information regarding his Fit and Proper status.
Finding
By reason of the conduct set out in the Allegations above, David Benson is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.
Order
- Severely reprimanded for a period of three years.
- Fined £1,500.00.
- Removed of fellow membership status 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.
