(unnamed respondent)

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

Andrew Reeves, suspended indefinitely from January 2012 after failing to comply with a Tribunal unless order requiring delivery of outstanding accountant's reports (original misconduct involving accounts rules breaches, non-cooperation with the SRA, and failure to comply with an Adjudicator's decision), applied to terminate his indefinite suspension. There was no finding of dishonesty in the original or current proceedings. The Tribunal found the decision finely balanced but, given his stable personal/financial circumstances, insight, remorse, and acceptance that conditions could manage risk, granted the application subject to stringent conditions (no sole practice, no holding client money, no COLP/COFA roles, SRA-approved employment only, notification requirements, and 16 hours of in-person CPD within 6 months). The Applicant was ordered to pay the SRA's costs of £2,262.07.

Duties found breached:

• Accounting records, reconciliation and reports
• No conflict between current clients
• No improper communication with the court
• Not mislead the court

Aggravating factors:

• History of repeated non-compliance with regulator decisions and Tribunal orders
• Limited insight into risks created by failing to comply with Accounts Rules (reliance on memory that no client lost money)
• No offer of employment or evidence of safeguards/supervision arrangements
• Intended to seek consultancy role attracting lowest level of supervision and highest risk
• Inability to demonstrate up-to-date legal knowledge/training in area of practice

Mitigating factors:

• No allegation or finding of dishonesty or lack of integrity
• Original misconduct arose during severe personal hardship (son's serious illness, depression, financial difficulties, marriage breakdown)
• 12-13 years had passed since suspension imposed
• Stable personal and financial life now achieved; bankruptcy discharged
• Positive character references and no public objections to advertised application
• Acknowledged need for careful, supervised return to practice and accepted conditions
• 24 years prior unblemished practice; continued working in same sector at a bank
• Insight into and remorse for misconduct accepted by Tribunal