Complaint / Committee found unsatisfactory conduct / fees not fair and reasonable / failure to repay client funds held in trust account / Lawyers and Conveyancers Act 2006, section 110 / Lawyers and Conveyancers Act (Lawyers: Conduct and Client Care) Rules 2008, rule 9 / rule 9.6 / Heslop v Cousins [2007] 3 NZLR 679 (HC) / Abbot v Macclesfield LCRO 40/2009 (29 May 2009) / open and transparent billing / reasonable time to render final account / HELD / final accounts not rendered within a reasonable time / fees not fair and reasonable / Committee’s decision modified / section 211(1)(a)