The Law Society's Disciplinary Tribunal has found solicitor Thomas Byrne guilty of misconduct.
Earlier, the tribunal heard that Mr Byrne gave undertakings to 10 financial institutions on the same property. A forensic accountant from consultants KPMG told the tribunal that in three other cases, seven financial institutions were given undertakings on the same property.
The body also heard that when an investigating accountant called to the offices of Mr Byrne, certain files had been removed. Counsel for Mr Byrne pointed out that these files were later produced for the investigation.
Correspondence from the practice's book-keeper to Mr Byrne warning that there was a deficit in the client account was also read out to the tribunal.
Mr Byrne's practice has ceased to operate. He was present for the proceedings.
A representative from KPMG told the three man tribunal that it had uncovered borrowings of almost €57m in relation to the properties from various financial institutions. He said KPMG was able to account for €8.6m from Mr Byrne's accounts and another €14m to the account of his main client, but was unable to trace the balance.
