Graham John Hewitt

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

Duties found breached:

• No conflict between current clients
• No improper use of client money
• Prompt accounting and return of money
• Accounting records, reconciliation and reports
• No improper solicitation or touting

Aggravating factors:

• Previous appearance before the Tribunal in November 2000 for similar accounting breaches, where he was fined £3,000 and warned of the need to fulfil his accounting obligations
• Accounts had reached a state described as chaotic
• Minimum cash shortage on client account of £56,785.58 at inspection

Mitigating factors:

• Bookkeeping had been outsourced to Q & Co. who failed to carry out the work properly
• Respondent's psychiatric ill health (still under psychiatric care)
• Respondent admitted allegations (i) to (iv)
• Respondent accepted intervention was justified and invited the ultimate sanction
• No dishonesty alleged or found; Respondent was more chaotic than dishonest