Harvinder Kaur McKibbin

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

The Respondent, a sole practitioner, was found to have committed six breaches of the SRA Accounts Rules 2011, the most serious being withdrawing client money from client account to cover firm overheads over approximately two years, leading to a shortage estimated at £15,000-£17,000. The Tribunal found dishonesty proved in respect of allegation 1.2 (Rule 20.1), applying the Twinsectra test, satisfying both objective and subjective limbs. She had a prior 2008 Tribunal appearance regarding accountant's reports. Finding no exceptional circumstances, the Tribunal struck her off the Roll and ordered costs of £7,000, not to be enforced without leave given her poor financial circumstances and bankruptcy. The hearing proceeded in her absence.

Duties found breached:

• Accounting records, reconciliation and reports
• Diligence and timeliness
• No improper use of client money
• Not misrepresent regulated status

Aggravating factors:

• Dishonesty alleged and proved
• Misconduct repeated and continued over a period of approximately two years
• Previous appearance before the Tribunal (2008) relating to filing of accounts
• Conscious decision to use client funds to prop up practice
• Could not have had realistic expectation of repayment given insolvency
• Failed to keep records of transfers

Mitigating factors:

• Open and frank admissions to the Forensic Investigation Officer
• Cooperation during the intervention
• Ill-health (physical and mental) and prolonged stress as a sole practitioner
• Parlous financial situation / bankruptcy
• Positive testimonials and no client complaints
• Expressed remorse