Disciplinary outcome: Samantha Martinez
Order by consent
In the matter of
Mrs Samantha Martinez AATQB
Membership number
83285
Date
21 March 2023
Misconduct
Samantha Martinez’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. For an unknown period up until 30 June 2022, she offered or provided accountancy services to clients, specifically “Personal Tax” outside the scope of her AAT bookkeeping licence contrary to Regulation 5 of the Licensing Regulations.
2. For an unknown period up until 30 June 2022, she failed to comply with her obligations under the Money Laundering Regulations in force while providing accountancy and/or bookkeeping services to clients. Specifically, she failed to:
2.1. Performing a regular review of client due diligence (CDD) for existing clients
2.2. Review her anti-money laundering policies, controls and procedures
2.3. Make a report to the relevant authorities in a timely matter where grounds for suspicion were identified.
Finding
Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations Team's powers under the Disciplinary Regulations.
Order
Samantha Martinez is hereby:
1. Reprimanded: Reprimand will expire 24 months from the date of this Order
2. Fined: £2,000
3. Warning: Warned about her future conduct notably that failure to adhere to the regulations set out by AAT could lead to termination of her AATQB license with AAT.
Consent
Samantha Martinez, has consented to the decision of the Investigations Team in accordance with Regulation 6 of the Disciplinary Regulations.
