Disciplinary outcome: Sandra Evans

Order by consent

In the matter of

Mrs Sandra Evans MAAT

Membership number

276413

Date

28 June 2022

Misconduct

Sandra Evans’ 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. For an unknown period up until on or around 05 May 2021, she provided company secretarial services outside the scope of her AAT licence.
  1. For an unknown period up until on or around 05 May 2021, she provided trust or company services without being registered by HMRC to be legally able to do so.
  1. For an unknown period up until on or around 05 May 2021, she inappropriately handled clients’ money in that she did not use a client bank account, as required by AAT’s Clients’ Money policy.
  1. Between on or around 24 February 2015 until on or around 05 May 2021, she failed to hold the minimum level of professional indemnity insurance cover, as required under her AAT licence, for Sandra Evans Payroll Services Limited.

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. Removal of fellow member status for two years.
  2. Severe Reprimand for two years.
  3. Warning over future conduct.
  4. A fine of £1,000.00.

Consent

Sandra Evans agreed to submit to the decision of the Investigations Team, in accordance with Regulation 6 of the Disciplinary Regulations.