Mr Nester admitted that his conduct was in breach of Principles 2 and 5. He denied that his conduct was dishonest in breach of Principle 4 and paragraph 1.4 of the Code. The Tribunal found that in creating time records as he did, Mr Nester’s conduct was dishonest in breach of Principle 4, and misleading in breach of Paragraph 1.4 of the Code. Accordingly, the Tribunal found the allegation proved in its entirety.