Kam Cheung Mak

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

Kam Cheung Mak, a partner and COFA of MKM Solicitors, made 204 transfers totalling £511,618.80 from client to office account (mostly round sums) and then to his personal account to fund a gambling habit, misappropriating a minimum of £650, and used a Suspense Ledger to record the transfers. The Tribunal found all allegations proved (Allegation 1.5 in part), expressly found dishonesty under the Ivey test, and held he also lacked integrity. Rejecting his claim that the monies were agreed fees he genuinely believed belonged to the firm, the Tribunal found no exceptional circumstances and struck him off the Roll. Costs of £17,312.31 were sought.

Duties found breached:

• No improper communication with the court
• Non-discriminatory acceptance and cab-rank
• No conflict between current clients
• No improper use of client money
• Not misrepresent regulated status

Aggravating factors:

• Misconduct motivated by funding gambling habit
• Planned, deliberate, calculated and repeated conduct over a lengthy period (July 2011 to May 2016)
• Position of trust as partner and COFA
• Experienced solicitor with direct control and responsibility
• Vulnerable immigration clients
• Used a Suspense Ledger so accounts appeared to reconcile
• Deceived his life and business partner Ms Marziano
• Lack of genuine insight

Mitigating factors:

• Put most of the money back
• Acknowledged his alcohol and gambling addictions and sought help (GP, counselling, LawCare, AA, GA)
• No deliberate misleading of the regulator
• Positive client references and supportive letter from current employer
• Provided a good standard of service to clients despite personal issues
• No identifiable individual client lost money