Gerald Edward Marshall Beeney

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

Gerald Edward Marshall Beeney, a sole practitioner admitted in 1961, allowed his accounts to fall into serious confusion with no client account reconciliations for over a year, an unrectified client account shortage of £9,375.32 (including a £4,119.28 overpayment), late filing of Accountant's Reports, inadequate supervision of staff during absence, and failure to properly inform clients on closure of his practice. The Tribunal found all allegations proven. No dishonesty was alleged or found, and no clients suffered loss; the shortage was eventually remedied. The Tribunal imposed an indefinite suspension and ordered costs of £6,069.66.

Duties found breached:

• Uphold public trust in the profession
• No improper use of client money
• Accounting records, reconciliation and reports
• Supervise staff and delegated work
• Report serious misconduct of others
• No improper solicitation or touting