Kemal Howard Gurpinar

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

Sole practitioner Kemal Howard Gurpinar faced multiple allegations across two consolidated cases involving late Accountant's Reports, breach of practising certificate conditions, client account overdrafts, failure to keep proper books, mixing of client and office money, and trading as an LLP without SRA approval. The Tribunal found all allegations against Gurpinar (who did not attend) proved and, concluding he was incapable of being regulated and brought discredit to the profession, struck him off and ordered £32,993.56 costs. The Second Respondent, his partner, had three allegations proved (two admitted) and was suspended for 12 months with £3,189.76 costs. No express finding of dishonesty was made. Gurpinar's later appeal on sanction was dismissed.

Duties found breached:

• Not mislead the court
• No improper use of client money
• Accounting records, reconciliation and reports
• Diligence and timeliness
• Hold a current practising certificate
• Not misrepresent regulated status

Aggravating factors:

• Gurpinar found incapable of being regulated
• Repeated refusal to operate within the rules of the profession
• Exposed the public to risk and the profession to disrepute
• Mixing of office and client monies leaving insufficient funds in client account
• Non-engagement with the Tribunal except to seek adjournments

Mitigating factors:

• Second Respondent admitted allegations 1 and 2
• Second Respondent had joined the firm believing others (Mr BAM/managing partner) were responsible for accounts
• Second Respondent worked only part-time and expressed embarrassment and acceptance of partner liability
• No previous disciplinary sanctions

⚠ figures not found verbatim in the source were dropped: ["unverified_costs_amount=36183.32"]