Decision record
Mary Y P Fernando & Michael F Andrews
Allegation / charges
Client Money, Failures, Solicitors' Accounts Rules, Others
Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision
Mrs Fernando, a sole practitioner conveyancing solicitor, admitted numerous breaches of the Solicitors Accounts Rules including a minimum client account shortage of £8,649.65, false/paper 'costs transfers' concealing overdrawn balances, secret profits from overcharging, and practising without a practising certificate. Her bookkeeper, Mr Andrews (a non-solicitor former chartered accountant), created false ledger entries with inaccurate dates in a 'spring cleaning exercise'. Dishonesty was expressly not alleged against either Respondent. The Tribunal suspended Mrs Fernando indefinitely and made a Section 43 Order against Mr Andrews (effective 19 March 2010). Costs fixed at £32,000, apportioned 75/25, with immediate payments of £7,500 and £2,500 respectively and the balance not enforceable without Tribunal consent.
Duties found breached:
- No improper communication with the court
- No improper use of client money
- Prompt accounting and return of money
- Accounting records, reconciliation and reports
- Diligence and timeliness
- Supervise staff and delegated work
- Hold a current practising certificate
- Report serious misconduct of others
Aggravating factors:
- Abdication of responsibility for proper maintenance of books and stewardship of client money
- Minimum cash shortage of £8,649.65 on client account
- Concealment of overdrawn client account balances through paper 'costs transfers'
- Continued to operate client account and authorised withdrawals without a practising certificate
Mitigating factors:
- No dishonesty alleged against either Respondent
- Early admissions and full cooperation with FIO and SRA (Mrs Fernando)
- Mrs Fernando's ill health and hospitalisation
- Repayment of VAT incorrectly charged to clients
- No known loss to clients or complaints
- Positive written references and pro bono/voluntary work
- Modest financial circumstances of both Respondents
- Mr Andrews acted with best of intentions in difficult circumstances (no opening balances, backlog), acted largely on instructions
Duties engaged
- No improper communication with the court
- Disclose referrals, commissions and benefits
- No improper use of client money
- Prompt accounting and return of money
- Accounting records, reconciliation and reports
- Diligence and timeliness
- Supervise staff and delegated work
- Hold a current practising certificate
- Report serious misconduct of others