Mr Ben Finn - 25-26 February 2019

Mr Ben Finn (FFA FIPA)
London NW2 1NT

Complaint 

In September 2017 HMRC sent two tax rebates to Mr Finn’s firm in respect of their client Mr A. Mr Finn did not reveal the amounts of these rebates to Mr A, nor did he pass the total amount on to Mr A by the time of Mr A’s complaint in June 2018, nor by the time the complaint was heard by the IFA’s Disciplinary Committee in February 2019.

Mr Finn was liable to disciplinary action under the IFA’s bye-laws. Bye-law 13.2(a) says: “Misconduct includes (but is not limited to) any act or default likely to bring discredit to the Member, Student, Affiliate or Member Firm in question or to the Institute or the accountancy profession”. The Disciplinary Committee also had regard to the fundamental principle of integrity in the Code of Ethics, which says at paragraph 110.1 “the principle of integrity imposes an obligation on all professional accountants to be straightforward and honest in all professional and business relationships. Integrity also implies fair dealing and truthfulness”.

Finding

The Disciplinary Committee found that Mr Finn was guilty of misconduct; that his actions lacked integrity and were likely to discredit the profession.

Order

Mr Finn was expelled from membership and ordered to pay the Institute’s costs of £1977.