Graham John Hewitt

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

Graham John Hewitt, a sole practitioner admitted in 1973, faced six allegations of conduct unbefitting a solicitor arising from a Law Society inspection revealing chaotic accounts and a minimum client account shortage of £56,785.58. He admitted allegations (i)-(iv) (failure to keep accounts, improper withdrawals, retaining costs without bills, and shared client ledger) with mitigation, and denied (v) and (vi), which the Tribunal found not proven. The Tribunal expressly found no dishonesty, considering him more chaotic than dishonest, and noted his psychiatric ill health and previous 2000 disciplinary appearance. He was suspended from practice indefinitely and ordered to pay costs of £1,926.13, with a recommendation for approved-employment conditions if the suspension is ever lifted.

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

Aggravating factors:

• Previous appearance before the Tribunal in November 2000 for similar accounting failures resulting in a £3000 fine
• Had been warned of the need to fulfil accounting obligations
• Client account in a chaotic state with a minimum cash shortage identified of £56,785.58
• Accountant's Reports for 1999 and 2000 were qualified and should have put him on notice

Mitigating factors:

• Bookkeeping firm Q & Co. had failed to carry out the work properly, causing many errors
• No dishonesty alleged or found; conduct described as chaotic rather than dishonest
• Respondent's psychiatric ill health
• Respondent accepted responsibility, admitted allegations (i)-(iv) and invited the ultimate sanction
• Undertook an extensive accountancy reconciliation exercise to correct errors
• Financial difficulties and subject to an IVA