Mary Y P Fernando & Michael F Andrews

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

Mrs Fernando, a sole practitioner conveyancing solicitor, admitted numerous breaches of the Solicitors Accounts Rules including a minimum client account shortage of £8,649.65, false/paper 'costs transfers' concealing overdrawn balances, secret profits from overcharging, and practising without a practising certificate. Her bookkeeper, Mr Andrews (a non-solicitor former chartered accountant), created false ledger entries with inaccurate dates in a 'spring cleaning exercise'. Dishonesty was expressly not alleged against either Respondent. The Tribunal suspended Mrs Fernando indefinitely and made a Section 43 Order against Mr Andrews (effective 19 March 2010). Costs fixed at £32,000, apportioned 75/25, with immediate payments of £7,500 and £2,500 respectively and the balance not enforceable without Tribunal consent.

Duties found breached:

• No improper communication with the court
• No improper use of client money
• Prompt accounting and return of money
• Accounting records, reconciliation and reports
• Diligence and timeliness
• Supervise staff and delegated work
• Hold a current practising certificate
• Report serious misconduct of others

Aggravating factors:

• Abdication of responsibility for proper maintenance of books and stewardship of client money
• Minimum cash shortage of £8,649.65 on client account
• Concealment of overdrawn client account balances through paper 'costs transfers'
• Continued to operate client account and authorised withdrawals without a practising certificate

Mitigating factors:

• No dishonesty alleged against either Respondent
• Early admissions and full cooperation with FIO and SRA (Mrs Fernando)
• Mrs Fernando's ill health and hospitalisation
• Repayment of VAT incorrectly charged to clients
• No known loss to clients or complaints
• Positive written references and pro bono/voluntary work
• Modest financial circumstances of both Respondents
• Mr Andrews acted with best of intentions in difficult circumstances (no opening balances, backlog), acted largely on instructions