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Disciplinary outcome: Natalia Smaglo

Order by consent

In the matter of

Mrs Natalia Smaglo AATQB

Membership number

10425011

Date

8 September 2022

Misconduct

  1. Between an unknown date and on or around 05 August 2021, she failed to maintain an adequate level of Professional Indemnity Insurance (PII) coverage, as required by AAT’s Professional Indemnity Insurance policy.
  2. Between an unknown date until on or around 08 June 2021, she provided trust or company services without being registered with HMRC to legally do so.
  3. Between an unknown date and on or around 08 June 2021, she provided services outside the scope of her AAT licence; namely:
    1. Personal income tax; and/or
    2. Company secretarial services; and/or
    3. Financial accounts and accounts preparation for statutory purposes; and/or
    4. Corporation tax.

Finding

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

Order

  1. Severely reprimanded, with the reprimand to remain live on her record for a period of three years/36 months.
  2. Fined £1,840.00.
  3. Subjected to a condition on her licence that she must submit to a follow-up onsite practice assurance review at her expense.

Consent

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

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