Clients' money - loss

Has there been any loss of clients' money as a result of theft, misappropriation or accounting errors within the last twelve months?

If there has been any loss to clients' money as a result of: banking errors, overdrawing on client ledgers, incorrect withdrawals, administration errors, theft, 'cyber' crime, etc the firm should immediately reimburse it from office funds and notify RICS of the loss.

Next page: Clients' money - details of loss