(dissenting).
Because I’m convinced the continual conduct of respondent in the mishandling of his law office financial affairs merits a long period of suspension, if, indeed, not an out and out disbarment, I dissent.
While it is true that none of respondent’s clients sustained any financial losses as the result of his cavalier handling of their funds, the fact undisputedly remains that those funds were at risk for long periods of time. This court has not hesitated to indefinitely suspend nor to disbar merely because clients have not sustained financial loss from improper mishandling of their funds. See, e.g., In re Ray, 368 N.W.2d 924, 926 (Minn.1985); In re Quello, 338 N.W.2d 31, 33 (Minn.1983); In re Austin, 333 N.W.2d 633, 634-35 (Minn.1983); In re Serstock, 316 N.W.2d 559, 561 (Minn.1982). As the majority demonstrates, in the matter of K.S., for a period of five months there were only four days where more than a $6,000 balance was in the account when it should have shown, at a minimum, a bal-*813anee of at least $10,000, and during that period respondent’s business account had frequent and significant negative balances. Had respondent died or become disabled during that period, there were insufficient funds in this trust account to remit to clients, because of the respondent’s “borrowing” from the accounts for his own personal uses.
Not only was that the case, but respondent continually commingled personal and client funds in both his personal and trust accounts. During 1983 and 1984, respondent issued almost 200 insufficient fund checks. Among the payees on those checks were clerks of courts, court reporters for services rendered, other attorneys, the Internal Revenue Service, and even this court. Not only'were his books kept “haphazardly,” but in 1982 and 1983 he falsely certified to this court that he maintained required law office trust account books and records. His lame excuse for doing so was that he, a lawyer, was not aware that his records were inadequate to meet legal requirements — a claim that to me is unbelievable! As further demonstration of his disdainful disregard of his professional responsibilities, on March 15, 1984, respondent certified that he did not handle client funds, even though on that very day he had made a client deposit of $9,000 in his trust account. I fail to comprehend how anyone could conclude that this was not “a knowingly false certification.”
I would conclude that misappropriation and use of client funds was deliberate, that ■the illegal commingling of funds was chronic and continuing, that the books and records were not even normally adequate to meet legal professional requirements.
In addition, I’m strongly compelled to the conclusion respondent ignores, minimizes, or intentionally fails to recognize the seriousness of his continued misconduct. Outside his own self-serving statements before this court at the disciplinary hearing, respondent has offered no proof that he has taken steps to bring his books and records in compliance with legal accounting requirements governing Minnesota lawyers. When respondent appeared before this court, the Director was recommending a long term of suspension or disbarment. I would think that this proceeding might be a matter of some importance to the respondent to the extent that he would present evidence to this court of change of handling of his financial matters. He did not do so. Instead, he minimized his fiscal oversights by contending he was so busy representing clients and advancing their interest and rights, that he thought maintenance of proper books and records, “borrowing” of client funds, and wrongful and illegal certification to this court were relatively unimportant.
There are hundreds, if not thousands of Minnesota lawyers, who are as busy, as hardworking, and who are just as devoted to their clients’ interest as respondent claims to be. Yet, presumably, they recognize that legal professional obligations place the onus on each of them to keep adequate records, to make honest certifications to the court of compliance with professional rules, and to not commingle client and personal funds.
I would suspend respondent from the practice of law indefinitely with no right to apply for reinstatement sooner than three years, and then only if respondent has successfully passed the multistate bar examination on professional responsibility as well as being current in his Continuing Legal Education requirements.