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“By your reckoning the sole practitioner who is struggling to pay the bills should steal from the Client account?”

That is a complete misrepresentation of what Claire Newton said.

She did not say they ‘should’ do it. She said they deserve more sympathy from the SRA.

This comes back to the fundamental point you seem unable to engage with: everyone accepts Ms Scott acted wrongly and deserves punishment. (So listing principles she breached gets us nowhere.)

The issue is what the punishment should be. Do you have anything to say on that topic (other than bare assertions)?