THE accountant at the centre of a multi-million-pound fraud probe has written an extraordinary confession to clients.

David Atkinson is being investigated by police over claims he duped dozens of people into trusting their savings with him.

Police believe up to £3m could have disappeared - with some families losing life savings. The alarm was raised after monthly payments stopped.

Mr Atkinson, who runs Heywood accountancy firm PBAIS, attended Rochdale police station earlier this month accompanied by his solicitor and was bailed until January.

In a letter sent by Mr Atkinson to several of his alleged victims, he expresses remorse for his 'unforgivable' actions and describes a suicide bid.

He writes: "The investments that you made in good faith never existed. The money was used in a futile attempt to recover losses incurred by me in the hope that I could repay everyone who invested.

"I acted on my own in this deception. My wife and family were entirely unaware of my actions.

"My actions have been totally unforgivable and to any normal person unfathomable. I will remain eternally sorry for the pain and distress I have caused to each and every one of you."

Suicide bid

He says his assets are being liquidated and he is doing all he can to 'maximise the amount available to creditors'.

He says that `unable to come to terms with what I had done' he attempted suicide and was only saved by his son.

Police believe there could be up to 130 victims - with some losing hundreds of thousands of pounds.

One retired investor told how he had invested £80,000 with the accountant on the promise of making a £120,000 return.

He said: "For the first three months the payments came. When they stopped, we chased him and he was full of excuses.

"When I learned what had happened. I was gobsmacked. It has thrown our retirement plans.

"I know five people who have lost £800,000 between them. I've heard about one guy who is going to lose his business.

"We thought the returns were too good to be true. I guess that turned out to be right."

Mr Atkinson, 58, is listed as a director of more than a dozen small and medium firms and lives with his wife Janis.

Spotland Methodist Church, where Mr Atkinson was treasurer, said it is in the process of reviewing its finances.

Despite numerous attempts, the M.E.N. was unable to contact Mr Atkinson.

Neighbours said that he had not been seen at his £250,000 detached home for several weeks.

Anyone who may be affected are being asked to contact police on 0161 856 8551.