Ruth Elaine Butler

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

Sole practitioner failed to deliver a half-yearly Accountant's Report due 30 April 2008 in breach of a practising certificate condition. She admitted the allegation but did not attend. Given a prior 2008 finding for the same type of default and two now-outstanding reports, the Tribunal suspended her indefinitely and ordered costs of £1,660.75. No dishonesty was alleged or found.

Duties found breached:

• Accounting records, reconciliation and reports

Aggravating factors:

• Previous appearance before the Tribunal in January 2008 for failing to submit Accountant's Reports (fined £500)
• Two Accountant's Reports now outstanding
• Report remained outstanding despite Adjudicator's directions

Mitigating factors:

• Admitted the allegation
• Participated in proceedings
• Practice had closed and she was no longer practising
• In financial difficulties