Findings & Orders > Disciplinary > Other cases heard by the Committee on 7 December 2009
Other cases heard by the Committee on 7 December 2009
The Disciplinary Tribunal, at its hearing on 7 December 2009, determined that a student member of the Chartered Institute of Taxation was in breach of Rules 2.1.2 (Discreditable Conduct) and 2.6.2 (Confidentiality) as set out in the Institute’s Professional Rules and Practice Guidelines (PRPG) 2006.
The Tribunal found that the student had performed her duties as an employee in such a way as to bring discredit to herself, the CIOT and the tax profession. She had sent an email containing client information to her boyfriend, thereby failing to respect the confidentiality of client information through an improper disclosure to a third party. For these actions she had been disciplined by the ACCA.
In view of the student's frank admissions, including the fact that she had brought the matter to the notice of both the ACCA and CIOT, the Tribunal ordered that the student should be censured and pay £500 in costs. The Tribunal further directed that the name of the student should not be published.
