¶ 1. We review the recommendation of the referee, Richard M. Esenberg, that Alan D. Eisenberg's petition seeking the reinstatement of his license to practice law in Wisconsin be denied. Although the referee found that Attorney Eisenberg's conduct during the term of his suspension has been exemplary, that he has fully complied with the terms of the suspension order, and that he has maintained compe*580tence and learning in the law during the suspension, the referee nevertheless recommended against granting the petition for reinstatement because he concluded Attorney Eisenberg has not proven by clear, satisfactory, and convincing evidence that he has a proper understanding of and attitude toward the standards that are imposed upon the members of the bar and that he will act in conformity with them, nor has he proven that he can be safely recommended to the legal profession, the courts, and the public as a person fit to be consulted by others and to represent them and otherwise act in matters of trust and confidence, and in general to aid in the administration of justice as a member of the bar and as an officer of the courts. The referee also concluded that Attorney Eisenberg has not proven by clear, satisfactory, and convincing evidence that his resumption of the practice of law will not be detrimental to the administration of justice and will not be subversive of the public interest.
¶ 2. Attorney Eisenberg filed a response to the referee's report and recommendation, pursuant to SCR 22.32(2),1 requesting that this court not adopt the recommendation of the referee and instead grant the petition for reinstatement. This court issued an order indicating it would benefit from additional briefing on the question of whether Attorney Eisenberg has satisfied the requirements for reinstatement. After consideration of those briefs, along with the referee's report and the entire record, we conclude that Attorney Eisenberg's petition for reinstatement should be granted. We also direct that the costs of the reinstate*581ment proceeding, which total $9089.18 as of May 25, 2006, be paid by Attorney Eisenberg.
¶ 3. Attorney Eisenberg's license to practice law in this state was suspended for a period of one year, effective April 6, 2004, for engaging in eight counts of misconduct committed in five separate matters. See In re Disciplinary Proceedings Against Eisenberg, 2004 WI 14, 269 Wis. 2d 43, 675 N.W.2d 747. The misconduct included failing to take steps to protect a client's interests upon termination of representation; failure to disclose all relevant information to the Office of Lawyer Regulation (OLR); engaging in conduct involving dishonesty, fraud, deceit, or misrepresentation; knowingly making a false statement of fact to a tribunal; engaging in conduct intended to disrupt a tribunal; violating the attorney's oath; entering into a business transaction with a client; using means which have no substantial purpose other than to embarrass, delay, or burden a third person in the course of representing a client; and knowingly making a false statement of material fact or law to a third person. Attorney Eisenberg had been disciplined for professional misconduct on three previous occasions. Two of those proceedings resulted in a suspension of his license to practice law. The third resulted in a public reprimand.
¶ 4. Attorney Eisenberg filed a petition for reinstatement of his license on January 11, 2005. A public hearing was held on the reinstatement petition on July 25, 2005. Several witnesses testified in opposition to reinstatement of Attorney Eisenberg's license, citing his lack of civility and inability to take seriously the professional obligations of an attorney.
¶ 5. Attorney Eisenberg testified in support of his petition for reinstatement. He explained that since the suspension he had attended continuing legal education *582(CLE) programs totaling 109 credits, 33V2 of which were for attendance at professional ethics courses. He said he had been heavily involved in the real estate profession, which involved negotiating and bringing people together, and he had been an active participant in the Greater Milwaukee Association of Realtors Ethics Grievance Arbitration Committee. In addition, Attorney Eisenberg testified that he had served as the executive secretary of the Wisconsin Umpires Association, was a co-founder and executive director of the North Shore Historical Society, was a contributing editor of a Latino newspaper, and was active in work on behalf of various humane animal societies. He also said he had been elected to the board of directors of an organization called Citizens for Responsible Government, which analyzes political developments and seeks accountability from public officials.
¶ 6. Multiple witnesses also testified in support of Attorney Eisenberg's petition for reinstatement. Attorney Eisenberg's witnesses described him as forceful, aggressive, tough, and bright and said they were convinced he is remorseful about the conduct that led to his most recent suspension and if he is reinstated he will be a very good attorney again.
¶ 7. The referee issued his report and recommendation on September 8, 2005. The referee noted that in assessing whether an attorney has demonstrated by clear, satisfactory, and convincing evidence that he has met the requirements for reinstatement, there is no presumption of rehabilitation upon the expiration of a specified term of suspension with no evidence of intervening or subsequent misconduct present. See In re Disciplinary Proceedings Against Hyndman, 2002 WI6, ¶ 4, 249 Wis. 2d 650, 638 N.W.2d 293.
*583¶ 8. The referee noted that Attorney Eisenberg has certainly demonstrated that he has maintained learning in the law and he has maintained a record of varied community service during the period of his suspension. The referee also noted that witnesses who testified on Attorney Eisenberg's behalf reflected that at least some of his legal clients were highly appreciative of his services and would welcome the opportunity to retain him in the future. The referee also said there was no evidence of dishonest conduct during the period of suspension. However, the referee was troubled by Attorney Eisenberg's past conduct and how that past conduct might predict his future behavior. The referee's comments in this regard include:
I recognize that there is often a connection between overzealous advocacy and misrepresentation and, therefore, concerns about Mr. Eisenberg's ability to restrain himself are not unrelated to the potential for misrepresentation as his disciplinary history reveals. Mr. Eisenberg has more often been found guilty of misrepresentation in the course of advocacy as opposed to efforts at personal gain.
The principal question then, regarding reinstatement, seems to be Mr. Eisenberg's facility to take overly aggressive positions in advocating his own interests and, at times, those of his clients. Each of his prior suspensions involved such conduct....
Zeal in an attorney is a virtue but only to a point. Both effective advocacy and compliance with the duties lawyers owe to the courts, the public and to participants in the judicial process require the ability to discern when an argument is frivolous and when the admittedly faint bounds of civility have been transgressed.
*584Put another way, lawyers need an internal voice that tells them when to stop. Mr. Eisenberg has often failed to hear that voice.
. . . [T]he question here is not whether Mr. Eisen-berg has heard that cautionary voice in the past (clearly, too often, he has not) but whether he will hear it in the future.
¶ 9. The referee found it troubling that Attorney Eisenberg did not unambiguously apologize for the conduct that led to his most recent suspension. While the referee acknowledged that in and of itself, the mere failure to apologize might not be strong evidence against reinstatement, the referee said, "[t]he nagging sense that Mr. Eisenberg still doesn't get it is strengthened by his attitude toward the Referee's findings in the case leading to suspension." The referee noted when asked about the findings made by the referee in the suspension matter, Attorney Eisenberg asserted that this court had said that the referee's report was "biased," that the court "somewhat agreed" that three of the counts may not have been proven, and he repeatedly said the court had somehow modified the referee's credibility findings which were "devastatingly critical" of Attorney Eisenberg.
¶ 10. The referee in the reinstatement proceeding noted that this court did no such thing and although the court did say that, on one of the counts, a trier of fact could have gone either way, it affirmed each of the referee's findings of fact as not clearly erroneous. The reinstatement referee noted that when pressed, Attorney Eisenberg said that this court must have disagreed with the suspension proceeding referee to some extent because it did not adopt that referee's recommendation of revocation. The reinstatement referee noted that this *585court expressly said that the misconduct that was proven, along with Mr. Eisenberg's past disciplinary history, would certainly warrant revocation but the court declined to impose that sanction because, given Mr. Eisenberg's age, revocation might effectively prohibit him from ever practicing law again. The reinstatement referee said somehow Attorney Eisenberg apparently interpreted an act of mercy as at least a partial vindication, and he said this was troubling.
¶ 11. The reinstatement referee also noted that Attorney Eisenberg repeatedly made comments suggesting or expressly claiming that he has been singled out and treated in ways no other lawyer would be. In the referee's opinion, all of these concerns raised doubts as to whether Attorney Eisenberg understands the standards to which he must conform.
¶ 12. The referee recommended that Attorney Eisenberg's petition for reinstatement be denied, that he be directed to turn over the balance of his trust account to the state Unclaimed Property Fund, and that he be ordered to pay the costs of the reinstatement proceeding. The referee said that in the event this court should reinstate Attorney Eisenberg's license, the reinstatement should be conditioned on his reimbursing the Wisconsin Lawyers' Fund for Client Protection in the amount of $11,500.2
¶ 13. As noted above, following receipt of the referee's report and the responses thereto filed by Attorney Eisenberg and the OLR, this court requested the parties to file additional briefs addressing the question whether Attorney Eisenberg has satisfied the requirements for reinstatement. After careful consider*586ation of those additional briefs in conjunction with the referee's report and the entire record, we conclude that Attorney Eisenberg's petition for reinstatement should be granted.
¶ 14. SCR 22.31(1)3 provides the standard to be met for reinstatement. Specifically, the petitioner must show by clear, satisfactory, and convincing evidence that he or she has the moral character to practice law, that his or her resumption of the practice of law will not be detrimental to the administration of justice or subversive of the public interest, and that he or she has complied with SCR 22.26 and the terms of the order of suspension. In addition to these requirements, SCR 22.29(4)4 states related requirements that a petition for reinstatement must show. All of these additional requirements are effectively incorporated into SCR 22.31(1).
*587¶ 15. We will adopt a referee's findings of fact unless they are clearly erroneous. Conclusions of law are reviewed de novo. See In re Disciplinary Proceed*588ings Against Carroll, 2001 WI 130, ¶ 29, 248 Wis. 2d 662, 636 N.W.2d 718. We note that the referee's conclusions that Attorney Eisenberg has failed to prove by clear, satisfactory, and convincing evidence that he has a proper understanding of and attitude toward the standards that are imposed upon the members of the bar and that he will act in conformity with them; that he has failed to prove that he can be safely recommended to the legal profession, the courts, and the public as a person fit to be consulted by others and to represent them; and that he has also failed to prove that his resumption of the practice of law will not be detrimental to the administration of justice and will not be subversive of the public interest are denominated as findings of fact. We deem these statements to be conclusions of law and we will review them as such.
¶ 16. We determine that the referee's remaining factual findings are not clearly erroneous and we adopt them.
¶ 17. As previously noted, prior to the 2004 suspension Attorney Eisenberg had been disciplined for professional misconduct on three previous occasions. The dissent outlines the facts of those earlier cases in some detail and expresses the concern that Attorney Eisenberg's disciplinary history "provides plenty of evidence to garner skepticism about his remorse." Dissent, ¶ 48.
¶ 18. We share the dissent's concern about Attorney Eisenberg's disciplinary history, as did the reinstatement referee. The number of prior disciplinary proceedings in which Attorney Eisenberg has been involved, as well as the serious and unsavory nature of some of the specific counts of misconduct that he was found to have committed, do not paint a pretty picture. *589However, Attorney Eisenberg's disciplinary history was taken into account when this court imposed a one year license suspension for the most recent misconduct in 2004. We note, and the dissent concedes, that Attorney Eisenberg's history of disciplinary problems does not directly affect his petition for reinstatement of his license to practice law. Rather, the focus must be on whether Attorney Eisenberg has satisfied the burden imposed on him by SCR 22.31(4) and SCR 22.29(4). We conclude that he has done so.
¶ 19. The dissent says, "it is [Attorney Eisenberg's] own words during his reinstatement hearing that establish that he falls well short of satisfying his SCR 22.31(1) reinstatement burden." Dissent, ¶ 48. As an example the dissent points to testimony presented at the reinstatement hearing regarding an incident that occurred with Attorney Michele Ford in September 2003. Attorney Ford testified that in a telephone conversation she had with Attorney Eisenberg while she was working in her capacity as City Attorney for the City of St. Francis, after she refused to accept a deal demanded by Attorney Eisenberg, he hurled a profane insult at her and slammed down the phone. Attorney Eisenberg did not admit to using profanity but did concede he made an inappropriate remark.
¶ 20. In explaining the incident at the reinstatement hearing Attorney Eisenberg said he became upset with Ms. Ford because he was representing an elderly woman who had no funds; that he handled the matter on a pro bono basis; and that he was attempting to talk Ms'. Ford into dropping the $40 award of costs that Ms. Ford proposed as a means of disposing of the case because his client could not afford to pay $40. Attorney Eisenberg said he asked that his client be allowed to *590perform community service in lieu of paying the $40 and Ms. Ford said she would not agree to that because it was contrary to standard policy. Attorney Eisenberg testified:
So I started out by saying, we've got a stipulation here. First of all, is there a problem with it, and second, this lady has no money. She's got terrible problems. She's an older woman. It wasn't her fault. I'd like to just explain it to you. And then she started getting on my case....
And I thought she did raise her voice to me, and the more she got upset, the more I got upset....
And I wish that I hadn't got upset, and I'm sorry that I did.
¶ 21. The dissent also points out that Attorney Eisenberg called Attorney Ford the week before the reinstatement hearing and she said she viewed his comments to her as being intimidating. Dissent, ¶ 54. When asked about the phone call he placed to Attorney Ford, Attorney Eisenberg said, "I wanted to try to find out what this was about" and he denied any intent to intimidate or threaten her. We note that the reinstatement referee drew no conclusion regarding Attorney Ford's perception that Attorney Eisenberg's comments were an attempt to intimidate her. The referee said while Attorney Ford's perception was certainly plausible, Attorney Eisenberg's denial of any improper intent was equally plausible.
¶ 22. The dissent also points to testimony from the reinstatement hearing in which Attorney Eisenberg said he feels he must be very circumspect in his professional behavior because the OLR had a different set of rules for him as compared to other attorneys. We note that in further explaining this statement Attorney *591Eisenberg said, "Well, it sure has felt that way, but I'm not criticizing them. I think that [the OLR] does [its] job."
¶ 23. The excerpts from the transcript of the reinstatement hearing highlighted by the dissent reveal that Attorney Eisenberg was, in some of his remarks, cantankerous and grouchy. However, those excerpts constitute a small percentage of the 135 pages of testimony provided by Attorney Eisenberg. A reading of the entire transcript indicates that, at least at times, the atmosphere at the hearing was highly charged and the OLR's counsel and Attorney Eisenberg had a number of spirited exchanges in which both made somewhat querulous remarks. Although we agree that Attorney Eisenberg should have been more circumspect in some of his comments, at the end of the day, when asked by his attorney whether he was resolved to observe the admonitions this court has issued in its orders and refrain from conduct that the court finds offensive, Attorney Eisenberg responded, "With all my heart and soul.... With every ounce of intellect that I can muster up."
¶ 24. While some of Attorney Eisenberg's past conduct has been far less than exemplary — indeed, at times it has been deeply flawed — he has already been disciplined for that bad conduct. The pertinent inquiries before us are what was the state of his conduct during the term of his suspension, i.e., since April 2004; whether he currently has a proper understanding of and attitude toward the standards that are imposed upon members of the bar and whether he will act in conformity with them; and whether he can be safely recommended to the legal profession, the courts and the public. After a careful review of the entire record, we conclude that the answer to this question is "yes."
*592¶ 25. The referee specifically found, and we agree, that Attorney Eisenberg's conduct during the suspension has been exemplary and above reproach. We also note the referee's specific findings that since his suspension, Attorney Eisenberg has maintained competence in learning in the law by attendance at numerous educational activities. Although the referee was concerned that Attorney Eisenberg has not expressed much in the way of contrition, nor has he undergone counseling, neither our order suspending his license nor the rules governing reinstatement require counseling, and the record reveals that Attorney Eisenberg has expressed remorse for his past conduct.
¶ 26. After our de novo review of the referee's conclusions of law, including the above-referenced statements which were denominated findings of fact, we conclude that Attorney Eisenberg has met his burden imposed by SCR 22.31(1) of demonstrating by clear, satisfactory, and convincing evidence that his resumption of the practice of law would not be detrimental to the administration of justice or subversive of the public interest. Accordingly, we grant Attorney Eisenberg's petition for reinstatement. We also direct that Attorney Eisenberg be assessed the costs of this reinstatement proceeding.
¶ 27. When we suspended Attorney Eisenberg's license, we rejected the referee's recommendation for revocation, saying:
Given Attorney Eisenberg's age, revocation might effectively prohibit him ever practicing law again. Age is not necessarily a mitigating factor. See In re Disciplinary Proceedings Against Fennig, 227 Wis. 2d 379, 595 N.W.2d 710 (1999) (60-day suspension imposed for 70+year-old attorney rather than public reprimand). But under these circumstances we hope that a shorter *593period of forfeiture will suffice to deter other attorneys from engaging in similar misconduct and motivate Attorney Eisenberg, if he ever returns to the practice of law, to conduct himself in an ethical manner, without exception....
Eisenberg, 269 Wis. 2d 43, ¶ 34.
¶ 28. In granting Attorney Eisenberg's petition for reinstatement, we stress that he is not being held to a different or higher standard of conduct than other attorneys in this state. All attorneys licensed to practice in Wisconsin are held to the highest standard of conduct, and we expect nothing less from Attorney Eisen-berg. We also stress that we expect the exemplary behavior which Attorney Eisenberg has exhibited during the period of his suspension to continue once he resumes the practice of law.
¶ 29. IT IS ORDERED that Alan D. Eisenberg's license to practice law in Wisconsin is reinstated effective the date of this order.
¶ 30. IT IS FURTHER ORDERED that within 60 days of the date of this order Alan D. Eisenberg shall pay to the Office of Lawyer Regulation the costs of this proceeding. If the costs are not paid within the time specified, and absent a showing to this court of his inability to pay the costs within that time, the license of Alan D. Eisenberg to practice law in Wisconsin shall be suspended until further order of the court.
SCR 22.32(2) states that "[w]ithin 10 days after the filing of the referee's report, the petitioner and the director may file in the supreme court a response to the report."
The record indicates that Attorney Eisenberg subsequently paid the Wisconsin Lawyers' Fund for Client Protection $11,500 under protest.
SCR 22.31(1) provides: Reinstatement hearing.
(l) The petitioner has the burden of demonstrating, by clear, satisfactory, and convincing evidence, all of the following:
(a) That he or she has the moral character to practice law in Wisconsin.
(b) That his or her resumption of the practice of law will not be detrimental to the administration of justice or subversive of the public interest.
(c) That his or her representations in the petition, including the representations required by SCR 22.29(4) (a) to
(m) and 22.29(5), are substantiated.
(d) That he or she has complied fully with the terms of the order of suspension or revocation and with the requirements of SCR 22.26.
SCR 22.29(4) provides: Petition for reinstatement.
(4) The petition for reinstatement shall show all of the following:
*587(a) The petitioner desires to have the petitioner's license reinstated.
(b) The petitioner has not practiced law dining the period of suspension or revocation.
(c) The petitioner has complied fully with the terms of the order of suspension or revocation and will continue to comply with them until the petitioner's license is reinstated.
(d) The petitioner has maintained competence and learning in the law by attendance at identified educational activities.
(e) The petitioner's conduct since the suspension or revocation has been exemplary and above reproach.
(f) The petitioner has a proper understanding of and attitude toward the standards that are imposed upon members of the bar and will act in conformity with the standards.
(g) The petitioner can safely be recommended to the legal profession, the courts and the public as a person fit to be consulted by others and to represent them and otherwise act in matters of trust and confidence and in general to aid in the administration of justice as a member of the bar and as an officer of the courts.
(h) The petitioner has fully complied with the requirements set forth in SCR 22.26.
(j) The petitioner's proposed use of the license if reinstated.
(k) A full description of all of the petitioner's business activities during the period of suspension or revocation.
(4m) The petitioner has made restitution to or settled all claims of persons injured or harmed by petitioner's misconduct, including reimbursement to the Wisconsin lawyers' fund for client protection for all payments made from that fund, or, if not, the petitioner's explanation of the failure or inability to do so.