The appellant, an accountant, was convicted in the regional court of theft pursuant to a guilty plea and sentenced to seven years’ imprisonment, three years of which were conditionally suspended. The conviction arose from his administration of a deceased estate, during which R950 000 entrusted to him for investment on behalf of the estate was paid into a trust he controlled and unlawfully utilised for purposes unrelated to the estate. The appellant later sought to review and set aside his conviction and sentence, alleging that his guilty plea had been tendered under duress exerted by his legal representatives. The High Court (sitting as a review court) dismissed the review application, and the appellant appealed to the Supreme Court of Appeal.