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While a sole principal of Hallows Associates the respondent had: dishonestly made improper withdrawals and/or transfers in respect of one or more of the client accounts for clients A, G, C, D, E and F, thereby breaching principles 2, 6 and 10 of the SRA Principles 2011, failing to achieve outcome 1.2 of the SRA Code of Conduct 2011, and breaching rules 1 and 20 of the SRA Accounts Rules 2011; dishonestly attempted to conceal improper withdrawals from the client account, in breach of his obligations under principles 2, 6 and 10; dishonestly misled client A, in breach of principles 2, 4, 5 and 6; dishonestly misled law firm A, estate agent A and the beneficiaries of client D’s estate, in breach of principles 2 and 6; ....