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Disciplinary outcome: Zeta Hewings

Order by consent

In the matter of

Zeta Hewings AATQB

Membership number

10323741

Date

11 December 2023

Misconduct

Zeta Hewings’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 on or around 31 July 2023, she failed to have in place any or any adequate processes or procedures for handling client complaints as is required under AAT’s Client Care Policy
  2. For an unknown period up until on or around 31 July 2023, she failed to have in place a continuity of practice arrangement that conformed with AAT’s Continuity of Practice Policy
  3. For an unknown period up until on or around 27 April 2023, she did not comply with her obligations under the Money Laundering Regulations in force while providing accountancy and/or related services on a self-employed basis. Specifically, she failed to:
    a. apply to AAT for approval of a beneficial owner, officer, or manager for Zoo Accounting & Business Solutions Ltd; and/or
    b. have in place any or any adequate anti-money laundering (AML) policies or procedures; and/or
    c. conduct a risk-based assessment, as part of initial and ongoing client due diligence, in all instances; and/or
    d. verify the identity of one or more clients; and/or
    e. carry out a compliance review of her firm’s AML policies, controls, and procedures
  4. For an unknown period up until on or around 27 April 2023, she failed to hold clients’ money in full compliance with AAT’s Clients Money Policy
  5. On or around 01 February 2023, she failed to maintain her objectivity in that she procured a loan in her firm’s name on behalf of a client
  6. On dates unknown, she received commissions without notifying her clients’ and retained said commissions without obtaining her clients’ consent.

Finding

Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations Team's powers under the Disciplinary Regulations.

Order

Zeta Hewings is hereby:

  1. Severely Reprimanded for three years
  2. Fined £2,000
  3. Deemed unfit to hold full membership status for a period of three years
  4. Warned about her future conduct.

Consent

Zeta Hewings consented to the decision of the Investigations Team in accordance with Regulation 6 of the Disciplinary Regulations.

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