Disciplinary outcome: Mark Smith
Order by consent
In the matter of
Mr Mark Smith FMAAT
Business name
Smart Accountancy Solutions Limited
Membership number
264096
Date
01 September 2025
Misconduct
- He failed to receive and/or hold clients’ money in accordance with the provisions of AAT’s Clients’ Money Policy.
- He provided budgeting and forecasting; capital gains tax; independent examination; and limited assurance engagement services via Smart Accountancy Solutions Limited without being licensed by AAT to do so.
Finding
By reason of the conduct set out in the Allegations above, Mark Smith is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.
Order
The Investigation Team orders that Mark Smith be:
- Fined £1,500.00
- Reprimanded for a period of two years.
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.
