Magazine article Financial Management (UK)

Disciplinary Committee: Mr Andrew James Couter ACMA

Magazine article Financial Management (UK)

Disciplinary Committee: Mr Andrew James Couter ACMA

Article excerpt

The disciplinary committee considered allegations of misconduct against Andrew Couter in that he failed to comply with the laws of the institute by failing to exercise professional competence and/or due care and/or act in accordance with his client's instructions by: (i) failing, prior to December 16, 2003, to liaise with his client's accountant in respect of matters concerning the Inland Revenue, despite having been specifically requested to do so; and (ii) failing to obtain all relevant information before calculating his client's income tax and national insurance contributions, which resulted in an incorrect payment to the Inland Revenue. It was also alleged that Couter acted in an unprofessional manner and/or a manner inconsistent with the good reputation of the profession by charging his client for the time he incurred in recovering the incorrect payment to the Inland Revenue that had arisen as a result of his alleged failure to exercise professional competence and/or due care. It was further alleged that Couter acted in an unprofessional manner by: (i) retaining his client's manual and/or working papers despite repeated requests for their return; and (ii) attempting to bully and intimidate his client by making threats and shouting during a telephone conversation. Couter denied the allegations.

The committee did not find on the evidence that Couter was specifically requested to liaise with his client's accountant, but considered that Couter should have known about his client's tax arrangement or advised his client to speak to her accountant. …

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