Disciplinary outcome: Magdalena Mikulska
Order by consent
In the matter of
Mrs Magdalena Mikulska MAAT
Business name
Horizon Tax Ltd
Membership number
10174655
Date
13 May 2025
Misconduct
Allegation 1
Between on or around 01 November 2021 to 17 November 2022, whilst a full member of AAT, she failed to provide services in accordance with relevant accounting standards and statutory requirements
Allegation 2
From an unknown date in 2016 to 17 November 2022, whilst a full member of AAT, she failed to provide letters of engagement and disengagement to a client.
Finding
By reason of the conduct set out in the Allegations above, Magdalena Mikulska is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.
Order
The Investigation Team orders that Magdalena Mikulska be:
1. Reprimanded for 3 years.
2. Submit to a Practice Assurance Review
3. Undertake CPD and specific training
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.