Steven Robert Clark

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

Steven Robert Clark, a sole practitioner solicitor admitted in 1983, was found guilty of conduct unbefitting a solicitor across six allegations involving breaches of the Solicitors Accounts Rules and Practice Rule 6. An Investigation Accountant's report revealed a minimum cash shortage on client account of £29,250.93, arising from improper transfers from client to office account (£20,784.50) and improper lodgements of client funds into office account (£8,466.43). The respondent made book transfers between 2 February 1995 and 15 March 1996 with no corresponding movement of cash, concealing a shortage that never fell below £17,230.92 and peaked at £30,229.29. He also acted for purchasers, vendors and mortgagees in property transactions contrary to Rule 6, and filed an unqualified Accountant's Report concealing the breaches. The respondent admitted the allegations but denied dishonesty, attributing problems to inadequate staffing, faulty accounts software, inexperience and over-delegation. The Tribunal rejected this, finding the book transfers were 'teeming and lading' done with prior consideration, and was satisfied beyond reasonable doubt that he had acted dishonestly. He was struck off the Roll and ordered to pay costs to be taxed if not agreed.

Duties found breached:

• Fair dealing with unrepresented parties
• No improper use of client money
• Accounting records, reconciliation and reports

Aggravating factors:

• Use of 'teeming and lading' book transfers to deliberately conceal client account shortages
• Filed an unqualified Accountant's Report with the Law Society concealing numerous breaches
• Utilised client funds to finance the running of the practice
• Failed to send approved accounts to the Public Trust Office/Court of Protection