Disciplinary outcome: Timothy Emmony
Order by consent
In the matter of
Mr Timothy Emmony MAAT
Business name
Gilroy Finance Group Limited, Tax Task UK Ltd, RW Jarvis & Co Limited, Gritstone Ilkeston Limited, and Abode Accounting Limited
Membership number
10041128
Date
25 March 2026
Misconduct
- He provided services as an external accountant in the United Kingdom via one or more firms without being registered with one of the supervisory authorities listed in Schedule 1 of the Money Laundering Regulations 2017.
- He failed to carry out any – or any adequate – client due diligence in respect of one or more clients in contravention of Regulations 27 and 28 of the Money Laundering Regulations 2017.
- He received and/or held clients’ money in his firm’s office account in contravention of Paragraph 10 of AAT’s Clients’ Money Policy.
- He provided Limited Assurance Engagement services to one or more clients without being appropriately licensed by AAT to do so in contravention of Regulation 6.4 of AAT’s Licensing Regulations.
Finding
By reason of the conduct set out in the Allegations above, Timothy Emmony is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.
Order
The Investigations Team orders that Timothy Emmony is:
- Fined £2,500.00
- Severely reprimanded for a period of two years.
Consent
The decision of the Investigations Team shall stand as an Order of the Association pursuant to Regulations 5.2 and 5.3 of the Disciplinary Regulations.
