Disciplinary outcome: Martin Fuller
Order by consent
In the matter of
Mr Martin Fuller MAAT
Business name
Chapel Road Accounting Services Limited T/A CRASL Accounting Services
Membership number
289800
Date
17 March 2025
Misconduct
Allegation 1
From an unknown date until on or around 18 July 2023, whilst a full member of AAT, he failed to apply adequate risk-based due diligence and ongoing monitoring measures in respect of one or more clients.
Allegation 2
From an unknown date until on or around 18 July 2023, whilst a full member of AAT, he did not carry out an adequate review of his Anti-Money laundering policies, controls and procedures.
Allegation 3
From an unknown date until on or around 18 July 2023, whilst a full member of AAT, he provided Limited Assurance Engagement outside the scope of his licence.
Allegation 4
From an unknown date until on or around 18 July 2023, whilst a full member of AAT, he provided Capital Gain Tax and Trust and Company Service Provider (TCSP) services outside the scope of his licence.
Finding
By reason of the conduct set out in the Allegations above, Martin Fuller is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.
Order
The Investigation Team orders that Martin Fuller be:
1. Fined £5,000
2. Severely Reprimanded for 5 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.
