Reasons 29 March 2021 The SDT ordered that the respondent should pay a fine of £10,000. It further ordered that for three years from 25 March 2021 the respondent should file accountant’s reports with the SRA for his recognised sole practice of Andrew Rugg in relation to six-month periods ending on 31 December and 30 June annually, beginning with the current period, with the reports to be filed within two months of the respective period. For the avoidance of doubt, that condition should cease to apply in the event and from the date that the respondent closed his recognised sole practice in an orderly manner, with liberty to apply to vary that condition.