Mary Y P Fernando & Michael F Andrews

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

Mrs Fernando, a sole practitioner conveyancing solicitor, admitted numerous Solicitors Accounts Rules breaches including improper transfers, false ledger entries concealing a minimum £8,649.65 client account shortage, secret profits (£15 overcharge on transfer fees), practising without a practising certificate, and failing to file an Accountant's Report. Mr Andrews, her bookkeeper, denied the allegations but the Tribunal found he had entered inaccurate dates and made transfers of his own volition in a 'spring cleaning exercise'. Dishonesty was expressly not alleged against either. Mrs Fernando was suspended indefinitely; Mr Andrews received a Section 43 order. Costs fixed at £32,000, apportioned three-quarters to Mrs Fernando (£7,500 payable within 28 days) and one-quarter to Mr Andrews (£2,500 payable within 28 days), balance not enforceable without Tribunal consent.

Duties found breached:

• Accounting records, reconciliation and reports
• Diligence and timeliness
• Handle inadvertently received material
• Hold a current practising certificate
• No improper use of client money
• Prompt accounting and return of money
• Report serious misconduct of others
• Supervise staff and delegated work

Aggravating factors:

• Sole principal abdicated her non-delegable responsibility for client money and accounts
• Concealment of overdrawn client account balances via paper-only costs transfers
• Minimum cash shortage of £8,649.65
• Continued operating client account and authorised four withdrawals without a practising certificate

Mitigating factors:

• Dishonesty not alleged against either respondent
• Early admissions and full cooperation with FIO and SRA (Mrs Fernando)
• Ill health and hospitalisation
• No known loss to clients or complaints
• Repaid VAT incorrectly charged to clients
• Positive character references and pro bono/voluntary work
• Modest financial circumstances
• Mr Andrews acted with best intentions in difficult circumstances, no opening balances provided, large backlog