The Tribunal found that the Applicant had appropriately withdrawn its allegation that the Second and Third Respondents had breached Rule 7.1 of the SRA Accounts Rules 2011. The Tribunal further found, on the balance of probabilities, that the Second and Third Respondents had properly admitted having breached Rules 6.1 and 19.1(b) of the SRA Accounts Rules 2011 but that the Second and Third Respondents had not breached Principles 2 and 6 of the SRA Principles 2011 or Principles 2 and 5 of the SRA Principles 2019 and had not failed to achieve Outcomes 7.2 and 7.4 of the SRA Code of Conduct 2011.