Law Society v Tay Eng Kwee Edwin: Solicitor Struck Off for Failing to Maintain Accounts
The Law Society of Singapore applied to show cause why Tay Eng Kwee Edwin should not be punished for professional transgression. Tay Eng Kwee Edwin, a solicitor, failed to maintain any books or accounts for one year, breaching the Legal Profession (Solicitors’ Accounts) Rules. The High Court of Singapore ordered that Tay Eng Kwee Edwin be struck off the roll of solicitors.
1. Case Overview
1.1 Court
High Court1.2 Outcome
Respondent struck off the roll of solicitors.
1.3 Case Type
Civil
1.4 Judgment Type
Grounds of Decision
1.5 Jurisdiction
Singapore
1.6 Description
Law Society's application to punish solicitor for failing to maintain accounts. The court ordered the solicitor be struck off the roll.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Law Society of Singapore | Applicant | Statutory Board | Judgment for Applicant | Won | |
| Tay Eng Kwee Edwin | Respondent | Individual | Struck off the roll of solicitors | Lost |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Chan Sek Keong | Chief Justice | No |
| Andrew Phang Boon Leong | Justice of the Court of Appeal | No |
| V K Rajah | Justice of the Court of Appeal | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Bhargavan Sujatha | Peter Low Partnership |
4. Facts
- The respondent failed to maintain any books or accounts for one year.
- The respondent was declared a bankrupt.
- The Law Society received information about the respondent's bankruptcy proceedings.
- The respondent admitted to not maintaining the required books of accounts.
- The respondent officially ceased practice.
- The respondent was unrepresented at the disciplinary committee proceedings and show cause hearing.
- The respondent secured employment in China with the Official Assignee’s permission.
5. Formal Citations
- Law Society of Singapore v Tay Eng Kwee Edwin, OS 64/2007, [2007] SGHC 114
6. Timeline
| Date | Event |
|---|---|
| Respondent admitted as an advocate and solicitor of the Supreme Court of the Republic of Singapore. | |
| Respondent set up his own legal practice, M/s Edwin Tay & Co. | |
| Respondent declared a bankrupt. | |
| Law Society received information that bankruptcy proceedings were pending against the respondent. | |
| Ms Prabha Dube and Ms Yashodhara Dhoraisingam met the respondent. | |
| Council intervened into the client account of M/s Edwin Tay & Co. | |
| Respondent officially ceased practice. | |
| An inquiry committee was appointed to look into the matter. | |
| Disciplinary committee hearing. | |
| Law Society obtained an order allowing it to effect service on the respondent. | |
| Respondent struck off the roll of solicitors. | |
| Decision Date |
7. Legal Issues
- Breach of Legal Profession (Solicitors’ Accounts) Rules
- Outcome: The court found that the respondent had breached the Legal Profession (Solicitors’ Accounts) Rules by failing to maintain proper books and accounts.
- Category: Substantive
- Sub-Issues:
- Failure to keep proper accounts
- Failure to maintain cash books
- Failure to maintain ledgers
- Failure to reconcile client accounts
- Appropriate Penalty for Professional Misconduct
- Outcome: The court determined that the appropriate penalty was to strike the respondent off the roll of solicitors, considering the severity and deliberate nature of the misconduct.
- Category: Procedural
8. Remedies Sought
- Striking off the roll of solicitors
- Censure
- Suspension from practice
9. Cause of Actions
- Breach of Legal Profession Act
- Breach of Legal Profession (Solicitors’ Accounts) Rules
10. Practice Areas
- Disciplinary Proceedings
11. Industries
- Legal Services
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Law Society of Singapore v Chiong Chin May Selena | High Court | Yes | [2005] 4 SLR 320 | Singapore | Cited for the principle that failure to comply with the Solicitors' Accounts Rules will attract serious consequences and that a breach of the SA Rules has to be treated extremely seriously. |
| Law Society of Singapore v Tan Sok Ling | High Court | Yes | [2007] SGHC 37 | Singapore | Cited to reiterate how critical it is that all solicitors strictly comply with and uphold the Solicitors' Accounts Rules. |
| Law Society of Singapore v Ravindra Samuel | High Court | Yes | [1999] 1 SLR 696 | Singapore | Cited for the principle that even if no apparent dishonesty is involved, a solicitor may be struck off the roll if the lapse indicates a lack of requisite qualities of character and trustworthiness. |
| Bolton v Law Society | Court of Appeal | Yes | [1994] 1 WLR 512 | England and Wales | Cited for the principle that lawyers should discharge their professional duties with integrity, probity and complete trustworthiness. |
| In re A Solicitor | Malaya High Court | Yes | (1962) 3 MC 323 | Malaysia | Cited for the principle that the legal profession owes the public a duty involving an extremely high standard of probity and a way of conducting business, particularly in relation to financial matters, which is beyond suspicion. |
| Ex parte Attorney-General for the Commonwealth | Federal Court | Yes | (1972) 20 FLR 234 | Australia | Cited for the test to be applied by the court in deciding whether to strike off a solicitor, namely, whether the legal practitioner is a fit and proper person to remain a member of the profession. |
13. Applicable Rules
| Rule Name |
|---|
| Legal Profession (Disciplinary Committee Proceedings) Rules (Cap 161, R 2, 2003 Rev Ed) |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Legal Profession Act (Cap 161, 2001 Rev Ed) | Singapore |
| Section 83(2)(b) Legal Profession Act (Cap 161, 2001 Rev Ed) | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Solicitors’ Accounts Rules
- Professional misconduct
- Breach of duty
- Books of accounts
- Disciplinary proceedings
- Striking off
- Bankruptcy
- Integrity
- Probity
- Trustworthiness
15.2 Keywords
- Law Society
- Solicitor
- Accounts
- Legal Profession
- Singapore
- Disciplinary
- Struck Off
17. Areas of Law
| Area Name | Relevance Score |
|---|---|
| Legal Ethics and Professional Responsibility | 95 |
| Banking Law | 5 |
| Company Law | 5 |
16. Subjects
- Legal Ethics
- Accounting
- Professional Responsibility