Disciplinary outcome: Howard Smith

Order by consent

In the matter of

Howard Smith

Membership number



11 April 2022


Howard Smith’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 03 October 2008 until on or around 27 September 2021, he provided self-employed accountancy or related services to the public whilst not registered or licensed to provide such services or approved as exempt from holding a licence to provide such services.
  2. On or around 14 July 2020, he was convicted of one or more criminal offences in Sussex (Eastern) Magistrates’ Court.
  3. He failed to disclose his criminal conviction to AAT within 30 days, as required by AAT’s Criminal Convictions policy.


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


Howard Smith is hereby:

  1. Reprimanded. The reprimand is to remain live on Mr Smith’s record for a period of two years/24 months.
  2. Fined £2,814.00. The fine is to be paid within 90 days of the date of this order, unless otherwise agreed with Professional Standards.


Howard Smith has agreed to submit to the decision of the Investigations Team in accordance with Regulation 6 of the Disciplinary Regulations.