184.— The Complaints Committee and the High Court, as the case may be, in considering whether a sanction ought to be imposed or the appropriate sanction to be imposed shall take into account the circumstances of the improper conduct concerned (including the factors occasioning it) and, without prejudice to the generality of the foregoing, may have regard to—

(a) the need to ensure that any sanction imposed—

(i) is appropriate and proportionate to the improper conduct, and

(ii) if applicable, will act as a sufficient deterrent to discourage improper conduct of that or a similar nature in the future,

(b) the seriousness of the improper conduct,

(c) the extent of any failure by the personal insolvency practitioner to co-operate with the investigation concerned of the personal insolvency practitioner,

(d) any excuse or explanation by the personal insolvency practitioner for the improper conduct or failure to co-operate with the investigation concerned,

(e) any gain (financial or otherwise) made by the personal insolvency practitioner or by any person in which the personal insolvency practitioner has a financial interest as a consequence of the improper conduct,

(f) the amount of any loss suffered or costs incurred as a result of the improper conduct,

(g) the duration of the improper conduct,

(h) the repeated occurrence of improper conduct by the personal insolvency practitioner,

(i) if applicable, the continuation of the improper conduct after the personal insolvency practitioner was notified of the investigation concerned,

(j) if applicable, the absence, ineffectiveness or repeated failure of internal mechanisms or procedures of the personal insolvency practitioner intended to prevent improper conduct from occurring,

(k) if applicable, the extent and timeliness of any steps taken to end the improper conduct and any steps taken for remedying the consequences of the improper conduct,

(l) whether a sanction in respect of similar improper conduct has already been imposed on the personal insolvency practitioner by a court or the Complaints Committee, and

(m) any precedents set by a court or the Complaints Committee in respect of previous improper conduct.