Simon Edmund John Kaberry

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

Duties found breached:

• Accounting records, reconciliation and reports
• Hold a current practising certificate
• No improper use of client money
• Prompt accounting and return of money

Aggravating factors:

• Previous disciplinary findings in 1991 for accounts breaches and a £2,500 fine
• Massive minimum cash shortage of £211,853.04 on client account
• Deceived clients by issuing false completion statements and making monthly mortgage payments to disguise unredeemed mortgages
• Failed to cooperate with the Investigation Accountant and did not produce books
• Continued to practise without a valid Practising Certificate despite reminders
• Large sums of client money disappeared, requiring Compensation Fund payouts (£664,204.77 paid, £1,972,123.97 pending)