Disciplinary outcome: Giovanni Ruggieri

1. He provided self-employed accountancy and or bookkeeping and/or related services to the public without being registered or licensed or approved to provide such services whilst subject to an exemption.
2. On 17 February 2022, he submitted a membership reinstatement application form to AAT, and provided a misleading and dishonest response, in that he knew it not to be true.
3. On 14 December 2022, he submitted an annual declaration form to AAT, and provided a misleading and dishonest response, in that he knew it not to be true.
4. On 14 December 2023, he submitted an annual declaration form to AAT, and provided a misleading and dishonest response, in that he knew it not to be true.

By reason of the conduct set out in the Allegations above, Giovanni Ruggieri is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.

The Investigation Team orders that Giovanni Ruggieri be:

1. Expelled from AAT for 3 years.
2. Warned about future conduct.

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.