Disciplinary outcome: Hannah Price

Hannah Price’s professional or personal conduct, was found to be in breach of the Code of Professional Ethics and to have posed a risk to the public or was likely to undermine public confidence in the Association or its members; namely: 

1. Between on or around 13 May 2021, did not act diligently when providing professional services to Client X; specifically, submitted a VAT Return for the client which:   o was under the wrong legal entity; and/or  o contained dates which were incorrect and/or did not match the HMRC accounting period; and/or o was submitted without the client’s approval; and/or o contained incorrect calculations resulting in a debt owed to HMRC by the client.  

2. Did not act diligently when providing professional services to Client X; specifically, on a date unknown, submitted a self-assessment for the client for the year-end 05 April 2021 which:        

2.1 was submitted without the client’s approval; and/or

 2.2. contained information relating to an unrelated client.

 3. Disclosed confidential information acquired as a result of a professional business relationship to a third-party without authority from Client X. 

Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations team's powers under the Disciplinary Regulations.

1. Reprimand, to remain on the members record for a period of two years.  

2. Subject to a Practice Assurance Review to be paid at the expense of the member within 90 days of consent. 

Consent