- 7 -
operating account and the client trust account. After the office
manager was fired, it was the law firm’s office procedure to give
client checks directly to petitioner.
Petitioner never informed her employees that checks made
payable to the law firm were deposited into accounts other than
the general operating account or the client trust account.
Employees of the law firm would not be aware of checks (income)
that were not deposited into the general operating account or
client trust account.
Records Sent to Mr. Reiter’s Office
Petitioner instructed her employees to contact Mr. Reiter to
learn what documents he wanted sent to him monthly. Mr. Reiter
made a list of items to be sent to his office monthly.
Petitioner knew what was on this list and that the client trust
account register was not sent to Mr. Reiter. Petitioner told her
employees what items to send to Mr. Reiter on a monthly basis.
During the years in issue, each month Mr. Reiter’s office
received a manilla envelope from the law firm containing the law
firm’s banking and bookkeeping records for the past month (the
monthly envelope). The records contained inside the monthly
envelopes ordinarily consisted of the following: (1) The monthly
statement, the check stubs, the canceled checks, and a
handwritten list (schedule) of all deposits for the month for the
general operating account; and (2) the monthly statement and the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011