Opinion ID: 1674196
Heading Depth: 1
Heading Rank: 4

Heading: Count IV: Failure to Maintain Minimum Trust Account Records

Text: The referee found that the respondent failed to keep the minimum required trust account records and failed to follow the minimum trust accounting procedures. In particular, the respondent failed: 1) to keep deposit slips from February 16, 1990 to the present which showed the date and source of trust account funds; 2) to keep a separate ledger card for each client or third party who entrusted the respondent to hold funds for a specific purpose; 3) to provide The Florida Bar's auditor with any trust account bank reconciliation or reconciliations of client ledger cards and trust account balances; 4) to properly identify the client matter for which the respondent issued a check in the cash disbursement journal; and 5) to conduct monthly and yearly bank reconciliations of his trust account. The referee found the respondent guilty of violating Rules Regulating The Florida Bar 3-4.2 (a lawyer shall not violate the Rules of Professional Conduct), 4-1.15(d) (a lawyer shall comply with the Rules Regulating Trust Accounts), 4-8.4(a) (a lawyer shall not violate the Rules of Professional Conduct), 5-1.1(c) (a lawyer shall maintain trust account records and follow minimum trust accounting procedures), 5-1.2(b) (a lawyer shall maintain separate bank trust accounts, duplicates of deposit slips, canceled checks and other documentary support for disbursements and transfers from the trust account), and 5-1.2(c) (a lawyer shall follow minimum trust accounting procedures).