Disciplinary outcome: Moazam Zulfiqar

Moazam Zulfiqar's conduct was found to be in breach of the Code of Professional Ethics and to have posed a risk to the public and/or undermine public confidence in the Association and its members as follows:

1. Between on or around 04 December 2020 to 30 November 2023, he provided and/or held himself out to be providing self-employed accountancy or related services to the public whilst not licensed or approved to provide such services whilst subject to an exemption
2. On 15 September 2022, he became subject to a disciplinary sanction from another professional body whilst a full member of AAT 
3. He failed to notify AAT of the disciplinary sanction cited in Allegation 2 above within 30 days of its occurrence.

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

Moazam Zulfiqar is hereby:

1. Reprimanded for a period of two years 
2. Fined £1,909 
3. Deemed unfit to hold fellow membership status for a period of two years
4. Warned about his future conduct.

Consent