Harvinder Kaur McKibbin

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

Sole practitioner Harvinder Kaur McKibbin admitted six breaches of the SRA Accounts Rules 2011, including transferring client money to office account to cover firm overheads over roughly two years. The Tribunal found dishonesty proved in respect of allegation 1.2 under the Twinsectra test, finding she made a conscious choice to prop up her practice with client funds with no realistic expectation of repayment. Finding no exceptional circumstances, the Tribunal struck her off the Roll and ordered costs of £7,000, not to be enforced without leave of the Tribunal given her bankruptcy and poor financial circumstances. The proceedings were heard in her absence.

Duties found breached:

• Disclose adverse law to the court
• No improper communication with the court
• No improper use of client money
• Accounting records, reconciliation and reports

Aggravating factors:

• Dishonesty alleged and proved
• Misconduct repeated and continued over approximately two years
• Previous appearance before the Tribunal (2008) relating to accountant's reports
• Conscious decision to use client funds to prop up practice with no realistic expectation of repayment

Mitigating factors:

• Open and frank admissions to the Investigation Officer
• Cooperation during intervention
• Ill-health (physical and mental) and financial difficulties
• Positive testimonials
• No client complaints during practice