Michael Elwin Morgan & Alexandra Louise Tarling

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

At a case management hearing, the SRA was permitted to withdraw all allegations against both respondents (Michael Elwyn Morgan and Alexandra Louise Tarling) on the basis that a Regulatory Settlement Agreement (RSA) would be signed and filed by 19 February 2016. The respondents had admitted certain breaches of the Accounts Rules, which the SRA decided could be dealt with by way of the RSA rather than continuing the tribunal proceedings. The Tribunal made no findings of misconduct and no express finding of dishonesty; it simply permitted withdrawal of the allegations conditional on the RSA being filed.