Andrew Cooper accused of unauthorised payments and forged HMRC letter

Andrew Cooper referred to solicitors disciplinary tribunal over client funds and forgery allegations

A solicitor from London has been referred to the Solicitors Disciplinary Tribunal (SDT) to face allegations of mishandling client money and forging a document submitted to HM Revenue & Customs.

The Solicitors Regulation Authority (SRA) confirmed that Andrew Brian Alexander Cooper, a solicitor admitted under registration number 392862, has been prosecuted following concerns about his conduct while practising at Streathers LLP. The SRA published its decision on 22 September 2025, though the referral to the Tribunal was made almost a year earlier, on 19 September 2024.

The regulator alleges that between August 2019 and September 2022, Mr Cooper caused or allowed payments to be made from the firm’s client account without the necessary authority from his clients. According to the SRA’s decision notice, these transactions allegedly created a cash shortage in the account.

In addition, it is claimed that on or about 27 June 2022, Mr Cooper inserted a signature on a letter addressed to HMRC without the knowledge or consent of the person whose name appeared on the document. The letter was then sent to HMRC, purporting to show that it had been signed by the individual concerned when in fact it had not.

The SRA emphasised that the decision represents a referral to the Tribunal rather than a finding of misconduct. The SDT is independent of the regulator and will determine the outcome after considering the evidence in full, including any material presented by Mr Cooper in his defence. The allegations remain unproven unless and until the Tribunal rules otherwise.

Streathers LLP, where the alleged conduct took place, is based at 44 Baker Street, London, and is registered with the SRA under firm ID 448640. The firm has not been the subject of any findings in relation to this matter, with the referral focusing solely on Mr Cooper’s alleged actions during the period under review.

The SRA noted that the Tribunal has certified there is a case to answer. That certification means the allegations meet the threshold for formal proceedings, and the case will be heard in due course. A hearing date has not yet been made public.

Cases before the SDT can result in a range of outcomes, from fines and restrictions on practice to suspension or being struck off the roll of solicitors. Any sanction will depend on the Tribunal’s findings and the seriousness of any proven breaches.

The regulator’s published outcome highlights its continuing focus on the protection of client money, which is regarded as one of the most sensitive responsibilities solicitors hold. Unauthorised movements of funds from client accounts, even without evidence of personal gain, are treated as serious breaches of professional standards. Likewise, the use of unauthorised signatures in correspondence with public authorities such as HMRC raises concerns about integrity and trust in the profession.

Until the hearing takes place, Mr Cooper remains entitled to contest the allegations and to present his account of the events in question. The SDT will weigh both the evidence submitted by the SRA and any evidence put forward by the respondent before reaching a final decision.

The case underscores the scrutiny solicitors face in relation to client money handling and the authenticity of official correspondence. The Tribunal’s ruling will determine whether the allegations are proven and, if so, what sanction is appropriate in the public interest.