Clive Robert Waters

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

Clive Robert Waters, a clerk who wrote up and maintained the accounts of a solicitors' firm (employed via an accountancy firm), was convicted of six counts of theft relating to misappropriation of client monies and sentenced to 30 months imprisonment. Improper withdrawals from client bank account totalled £88,500.62, contributing to a cash shortage of £99,964.32. The Tribunal found it had jurisdiction over him as a solicitor's clerk and, on the substantiated (uncontested) allegation of his conviction, made a Section 43 order regulating his employment within the profession, plus costs. No express finding of dishonesty was recorded by the Tribunal.

Duties found breached:

• Report serious misconduct of others

Aggravating factors:

• Criminal convictions for six offences of theft from clients
• Total improper withdrawals of £88,500.62 and cash shortage of £99,964.32
• False entries made in the solicitors' books at the respondent's instigation

Mitigating factors:

• Respondent did not contest the allegation and consented to the order
• Sought to avoid the expense of a formal hearing