Briony Molyneux, instructed by Carl Johnson of Stephensons Solicitors, appeared last week before a disciplinary panel of the Association of Certified Chartered Accountants representing an accountant who had been charged with misconduct for writing to HMRC in ‘inappropriate terms.’
The letter was allegedly suggesting a course of action that would amount to creating false accounts and misleading clients. The accountant was further charged with not having a practising certificate for a period of time and therefore non-compliant with notifying and practising regulations.
Molyneux argued successfully that the test for misconduct was ‘serious misconduct’ and that this case fell below that threshold. The panel consequently found no misconduct, deciding to take no further action, and reducing the costs order made against him significantly.