Michael Edward French

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

Duties found breached:

• Handle inadvertently received material
• Prompt accounting and return of money
• Accounting records, reconciliation and reports
• Professional indemnity insurance

Aggravating factors:

• Previous disciplinary findings (matter 10160/2008): five allegations proved, fined GBP 8,000
• Prior Tribunal had warned him it would be less sympathetic if he appeared again on similar charges
• Cash shortage of GBP 18,423.53 on client account
• Inadequate supervision of bookkeeper as principal of the practice

Mitigating factors:

• Admitted all allegations
• Almost 40 years in practice with no prior accounts disarray
• Re-engaged original accountant to rectify matters; cash shortage rectified before end of March 2010
• Ceased practice in October 2010 due to financial difficulties
• Over-reliance on bookkeeper Mr D who had overwritten accounting data