Disciplinary outcome: Matthew Rose

Order by consent

In the matter of

Mr Matthew Rose FMAAT

Membership number



16 October 2023


Matthew Rose’s professional or personal conduct, was found to be in breach of the Code of Professional Ethics and to have posed a risk to the public or was likely to undermine public confidence in the Association or its members; namely:
1. From an unknown date until and on or around 16 August 2022, whilst a full member of AAT, he did not act responsibly in accordance with the requirements of an assignment, carefully, thoroughly and on a timely basis.
2. Between on or around 16 August 2022 and around 16 January 2023, whilst a full member of AAT, he failed to handover information to an incoming accountant upon request, in a timely manner.
3. Between on or around 15 March 2023 and around 19 May 2023, whilst a full member of AAT, he failed to adequately cooperate with an investigation being undertaken by AAT in a timely manner in accordance with paragraph 16 of AAT Regulations 2021.


Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations team's powers under the Disciplinary Regulations.


Matthew Rose is hereby:
i. Expelled from AAT for a period of 5 years.


Matthew Rose has agreed to submit to the decision of the Investigations Team in accordance with Regulation 6 of the Disciplinary Regulations.