John Andrew Esling

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

John Andrew Esling, a sole practitioner running a small marine practice, failed to deliver his first Accountant's Report, failed to produce books of account for inspection, failed to keep books properly written up, and attempted to draw money from client account for a personal liability (school fees), which he attributed to using the wrong cheque book in error. He did not appear at the hearing. The Tribunal found all allegations substantiated. No express finding of dishonesty was made. He was suspended indefinitely until he put his house in order and ordered to pay costs of £1,318.65.

Duties found breached:

• No improper use of client money
• Accounting records, reconciliation and reports
• Report serious misconduct of others

Aggravating factors:

• Ignored fundamental regulatory requirements including the Solicitors Accounts Rules
• Failed to respond to correspondence and repeatedly failed to make books available despite multiple rescheduled inspection dates
• Failed to comply even after a rebuke and directions from the Conduct Sub-Committee

Mitigating factors:

• Practice was very small with no staff and never became established
• Delay in filing the accountant's report ran only from the date of the rebuke on 5th June 1996
• Was ceasing practice and handling very little professional business