Disciplinary outcome: Jelena Tihonova
Order by consent
In the matter of
Ms Jelena Tihonova MAAT
Membership number
10204126
Date
22 April 2024
Misconduct
Jelena Tihonova was found to have committed any act or omission that falls short of the standards reasonably expected of them, including but not limited to those matters listed in the Code of Professional Ethics, which brings, or is likely to bring, discredit to the member, the accountancy profession or AAT; namely:
- For an unknown period up until on or around 26 January 2023 she failed to receive and/or hold clients’ money in accordance with AAT’s Clients’ Money Policy.
Finding
Grounds for disciplinary action existed and the matter was suitable for exercise of the Investigations Team's powers under the Disciplinary Regulations.
Order
Jelena Tihonova is hereby:
- Fined £500.00
- Reprimanded. The reprimand is to remain live on Jelena Tihonova’s record for a period of one year (12 months).
Consent
Jelena Tihonova has agreed to submit to the decision of the Investigations Team in accordance with Regulation 5.3 of the Disciplinary Regulations.
