Kanthia Kangesu Pathmanathan, 56, admitted 1987, practising at material time at Nathan (KP) & Co, Southall, Middlesex, fined £4,000 and ordered to pay £7,372 costs. Allegations substantiated he failed to keep properly written accounts, wrongly drew client money and used it for his own purposes, recklessly made a representation which he knew, or should have known, would be misleading, and recklessly made a representation in a sworn affidavit filed with the court which he knew, or should have known, would prove misleading. Tribunal said Pathmanathan had been entirely reckless in his approach and the manner in which he wrote letters and swore affidavits. While it was satisfied he had not set out deliberately to mislead, it could not ignore the serious effect of the misleading letters and affidavits that were complained of. He had not acted properly and with integrity.

Christopher Tedleff John Sawyer, 47, admitted 1978, practising at material times as Ainsley Sawyer & Co, Melksham, Wiltshire, struck off and ordered to pay £1,296 costs. Allegations substantiated he acted in breach of condition placed on his practising certificate, failed with expedition to pay counsel's fees and had been jailed for three years at Bristol Crown Court in July 1996 for conspiracy to defraud. He pleaded guilty to charge which involved forgery and presentation for payment of American Express traveller's cheques with face value of £150,000. Tribunal told he committed the offences at a time when he was under pressure and not to fund a "champagne life-style". Sawyer previously fined by tribunal after conviction in 1991 for obtaining property by deception. Tribunal said he had brought dishonour to the profession and was not fit to be a member of it.