Disciplinary outcome: Paul Rowlands

Order by consent

In the matter of

Mr Paul Rowlands

Membership number



4 October 2022


  1. On or after 18 August 2021, he failed to adequately respond to one or more requests for information from another firm of accountants in respect of a former client of his.
  2. He failed to cooperate with an investigation of a complaint regarding his conduct received by AAT from a firm of Chartered Certified Accountants in that he did not respond fully, at all, or in a timely manner, to AAT’s correspondence requesting information from him on one or more occasions.


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


  1. Expelled from membership of AAT for a period of five years (60 months).


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