Graham Gibbons

Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision

Sole practitioner solicitor admitted four allegations relating to failure to deliver accountants' reports, failure to maintain proper accounting records, failure to prepare bank reconciliations, and bank charges being deducted from client account (subsequently offset by interest and refunded by NatWest). The Tribunal found no dishonesty and noted there was no ongoing risk. It imposed a £3,000 fine and £2,100 costs, with an order that failure to file all outstanding accountants' reports by 5 May 2010 would result in indefinite suspension.

Duties found breached:

• Prompt accounting and return of money
• Accounting records, reconciliation and reports

Aggravating factors:

• Accountants' reports remained outstanding despite multiple extensions of time
• Failure to respond to several SRA letters and adjudicator decision

Mitigating factors:

• Full co-operation with the SRA
• No ongoing risk to the public
• Illness of bookkeeper (his mother) caused initial difficulties
• Personal difficulties, failed merger and closure of practice
• Closed his practice (credit given by Tribunal)
• Instructed accountants to finalise outstanding accounts