Kemal Howard Gurpinar

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

Duties found breached:

• Not mislead the court
• No improper use of client money
• Accounting records, reconciliation and reports
• Diligence and timeliness
• Hold a current practising certificate
• Not misrepresent regulated status

Aggravating factors:

• First Respondent found incapable of being regulated and repeatedly refused to operate within the rules
• First Respondent exposed the public to risk and brought the profession into disrepute
• Mixing of client and office money leaving insufficient funds in client account
• First Respondent only engaged with the Tribunal to seek adjournments and failed to comply with directions

Mitigating factors:

• Second Respondent was a part-time partner (2-3 evenings a week) and believed others were responsible for accounts
• Second Respondent had been told Mr BAM was managing partner/supervisor responsible for client accounts
• Second Respondent fully accepted his liability as a partner and admitted two of three allegations
• Second Respondent had no intention to be deceptive regarding the LLP description
• No previous disciplinary sanctions