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.