Peter John Hardman (Sarah Peta Joan Hardman)

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

The Respondent, a sole principal solicitor, admitted failing to deliver his firm's accountant's reports for two periods (ending 6 October 2006 and 2007) and failing to respond to SRA correspondence. The firm ceased trading on 31 October 2007 and his practising certificate was terminated in December 2007. He repeatedly delayed and refused his accountant entry to audit his accounts on nine occasions; with £20,390.61 of client money recorded in March 2008, it remained unknown whether client money was still held. The Tribunal found both allegations substantiated and that the Respondent showed serious disregard for the Accounts Rules and the SRA. No express finding of dishonesty was made. He was suspended indefinitely. The Applicant sought costs of £874.55, but no order as to costs was made due to the Respondent's financial circumstances.

Duties found breached:

• No improper communication with the court
• Accounting records, reconciliation and reports

Aggravating factors:

• Serious disregard for the Solicitors Accounts Rules and the SRA
• Previous Tribunal findings dated 13 July 2007 (four allegations of conduct unbefitting a solicitor, fined £5,000 plus £2,000 costs)
• Held £20,390.61 of client money as at 25 March 2008 with no later accounts filed, so it was unknown whether client money remained
• Refused his accountant entry to undertake audit work on nine pre-arranged occasions

Mitigating factors:

• Difficult personal circumstances
• Full acceptance of responsibility for the failings
• Previously unblemished career (prior to 2007 matter)
• No financial means to fund an accountant or attend the hearing