Disciplinary outcome: Yuval Salomi
Order by consent
In the matter of
Mr Yuval Salomi MAAT
Business name
Artema Limited; Avencia Tax and Accountancy Limited; and Minerva Consultants Limited
Membership number
10261696
Date
27 April 2026
Misconduct
- He did not comply with his obligations under the Money Laundering Regulations in force while providing accountancy and/or bookkeeping services on a self-employed basis. Specifically, he failed to:
- apply to AAT for approval for a beneficial owner/officer/manager appointment; and/or
- implement effective anti-money laundering (AML) training for new staff; and/or
- failed to register Minerva Consultants Limited for AML supervision; and/or
- document a risk assessment for one or more new and existing clients.
- He failed to hold clients’ money in accordance with one or more provisions of AAT’s Clients’ Money Policy.
- He provided Limited Assurance Engagement whilst not approved to do so.
- He failed to issue letters of engagement to one or more clients that were fully compliant with paragraph 5 of AAT’s Client Care Policy.
Finding
By reason of the conduct set out in the Allegations above, Yuval Salomi is guilty of misconduct pursuant to Article 21 of AAT’s Articles of Association.
Order
- Reprimanded for a period of three years
- Fined £4,000
- Deemed ineligible to hold fellow member (FMAAT) status for three years
- Warned about his future conduct.
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.
