Disciplinary outcome: Sophie Marina Guerra
Order by consent
In the matter of
Mrs Sophie Marina Guerra MAAT
Membership number
9069616
Date
29 March 2024
Misconduct
Sophie Marina Guerra’s 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.From an unknown date until on or around 24 February 2022, whilst a full member of AAT, she failed to carry out and/or record an adequate firm-wide money laundering risk assessment.
2.From an unknown date until on or around 24 February 2022, whilst a full member of AAT, she failed to apply adequate risk-based due diligence and ongoing monitoring measures in respect of one or more clients.
3.From an unknown date until on or around 24 February 2022, whilst a full member of AAT, she did not have documented Anti-Money laundering policies, controls and procedures.
4.From an unknown date until on or around 24 February 2022, whilst a full member, she did not comply with regulation (10) of AAT Clients’ Money Policy.
5.From an unknown date until on or around 24 February 2022, whilst a full member of AAT, she provided Business Income Tax services outside the scope of her license.
Finding
Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations team's powers under the Disciplinary Regulations.
Order
Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations Team’s powers under the Disciplinary Regulations.
Order Sophie Marina Guerra is hereby:
i. Fined £3,000
ii. Severe Reprimand, to remain on the members record for a period of 2 years.
iii. Divested of FMAAT status for a period of 2 years
Consent
Sophie Marina Guerra is deemed to have agreed to submit to the decision of the Investigations Team in accordance with Regulation 6 of the Disciplinary Regulations.
