The public trust and general deterrence sentencing principles applicable to solicitors who commit fraud (as stated in R v Lather) apply with equal cogency to accountants in private practice. Where a professional offender retains professional skills and has demonstrated willingness to deceive, a parole eligibility date is preferred over partial suspension to ensure supervision during the early stages of return to the workforce.
The full text is available to signed-in members, including the 2 later cases that cite this judgment.
2 of the 2 citing cases carry a classified treatment. How each court treated it is available to signed-in members.