(unnamed respondent)

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

This was Mr Kesar's application to remove a condition imposed on 13 September 2022 (that he not act as COLP/COFA), which had accompanied a £6,000 fine for Solicitors Accounts Rules breaches between 2013 and 2019 (failure to pay/transfer professional disbursements, misuse of LAA money, inadequate account records, and failure to notify the SRA of the Firm's financial difficulties). The SRA supported the application. The Tribunal found there was no longer any risk to the public or the profession, noting compliance with the condition, insight, engagement of accountancy firms, and that the conduct would not breach the current Accounts Rules. The condition was removed but Mr Kesar was ordered to complete Accounts Rules and COLP/COFA courses within 12 months. No order as to costs. No dishonesty was in issue in this application.

Mitigating factors:

• Mr Kesar had complied with the condition imposed
• He had appointed a COLP/COFA before conditions were imposed and engaged three firms of accountants to manage the Firm's finances
• He demonstrated insight and remorse
• The SRA supported the application
• Under the current SRA Accounts Rules 2019 the same conduct would not amount to a breach/misconduct