Disciplinary outcome: Martin Cooper

1. He provided self-employed accountancy or bookkeeping service to the public whilst not licensed to approved to provide such services and was not subject to an exemption.

By reason of the conduct set out in the Allegations above, Martin Cooper is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.

1. Severely reprimanded for a period of three years
2. Fined £5,000
3. Removed of this fellow member (FMAAT) status for a period of three years
4. Warned about his future conduct.

• Failure to pay the fine within 90 days – or on such terms that Professional Standards believes is reasonable – may result in the removal of his membership until such time that the fine is paid in full. Such action is in keeping with regulation 32 of AAT Regulations 2025
• Within 30 days of the sanctions being imposed by Order of the Association, he must submit a complete AAT licence application; for the avoidance of doubt a complete application is not limited to the licence application itself but also includes the submission of any requisite documentation, information, and fee to support the application, and successfully achievements in the licence application standards tests
• Failure to comply with the provisions set out above will result in the immediate removal of his membership, and any application to reinstate his membership will be subject to a fit and proper assessment

The decision of the Investigations Team shall stand as Order of the Association pursuant to Regulations 5.2 and 5.3 of the Disciplinary Regulations.