dissenting.
The court rejects, as it is free to do, the Board’s recommendation that West be suspended for two years and instead “adopts” the Panel’s recommendation that he be suspended for 90 days. However, by juxtaposing the Board’s recommendation with the Panel’s, the court creates the impression that it is in an “either/or” situation, despite its acknowledgement that “we — may exercise our own independent judgment ...” in determining an appropriate sanction. The responsibility for determining an appropriate sanction rests with this court. While we may benefit from understanding why the Panel or the Board made a particular recommendation, we must articulate why we have chosen the specific sanction we impose. I do not believe it sufficient to say that as between the two recommendations on the table, we prefer this one to that.
The court “concludes” that West engaged in dishonest conduct, in violation of DR 1-102(A)(4); conduct prejudicial to the administration of justice, in violation of DR 1 — 102(A)(5); and, while in his representation of his client, “knowingly mak[ing] a false statement of law or fact,” in violation of DR 7-102(A)(5). The court directs our attention to ABA Model Standards, Lawyer Sanctions, § 4.6 (Duties Owed to Clients; Lack of Candor); § 5.1 (Duties Owed to Public; Failure to Maintain Personal Integrity); § 6.1 (Duties Owed to the Legal System; False Statements, Fraud and Misrepresentation); and § 6.2 (Duties Owed to the Legal System; Abuse of Legal Process). It then expressly adopts the Panel’s conclusions regarding the appropriate sanction, a 90-day suspension.
In adopting the Panel’s conclusions, the court must be saying that it has concluded, independently of the Panel’s recommendations, that a 90-day suspension is an appropriate sanction. Except by reference to the Panel’s conclusions, the court does not say why 90 days is appropriate. The Panel’s own conclusions are based in large part on a comparison of three disciplinary cases, two of which predated our adoption of ABA Standards as guidelines in disciplinary proceedings, and one of those two is not even an Alaska decision. I cannot agree that knowing, intentional misconduct of the kind engaged in by West is deserving of only a 90-day suspension.
In my view, West’s misconduct falls squarely within § 5.11(a) of ABA Standards for Imposing Lawyer Sanctions, which provides:
*361Disbarment is generally appropriate when:
(a) a lawyer engages in serious criminal conduct a necessary element of which includes intentional interference with the administration of justice, false swearing, misrepresentation, fraud, extortion, misappropriation, or theft; or the sale, distribution or importation of controlled substances; or the intentional killing of another; or an attempt or conspiracy or solicitation of another to commit any of these offenses.
ABA Standard for Imposing Lawyer Sanction § 5.11(a) (1986), reprinted in ABA/BN A Lawyer’s Manual on Professional Conduct 01:829 (1986).
Mrs. Briggs committed perjury by signing her deceased husband’s name to the release.1 West was an accomplice to this crime.2 The fact that Mrs. Briggs was not prosecuted or convicted of perjury is not a defense for West. AS 11.16.120(a)(2)(A).
There is no distinction between accessories and principals to a crime. Rice v. State, 589 P.2d 419, 420 (Alaska 1979).3 Perjury is a Class B felony AS 11.56.200(c). First offense Class B felons in most instances face no presumptive sentence, yet they may be sentenced, in an exceptional case, to up to ten years. AS 12.55.125(d). Normally, however, “a first offender should receive a more favorable sentence than the presumptive sentence for a second offender.” Austin v. State, 627 P.2d 657, 658 (Alaska App.1981). Second offenders face a presumptive sentence of four years. AS 12.55.125(d)(1). Thus, if prosecuted, West conceivably could have received a four-year sentence. His misconduct cannot be considered petty. I view conduct considered by the laws of Alaska to be a Class B felony serious criminal conduct as contemplated by § 5.11(a) of the ABA Standards.4
*362Even were § 5.11(a) inapplicable, at a minimum West’s misconduct falls within the ambit of § 5.11(b), which provides:
Disbarment is generally appropriate when:
(b) a lawyer engages in any other intentional conduct involving dishonesty, fraud, deceit, or misrepresentation that seriously adversely reflects on the lawyer’s fitness to practice.
ABA/BNA at 01:829.
West intended the state to rely on the release in concluding the settlement. The fact that West knew Mr. Briggs was dead, yet proceeded with the settlement in a purposefully deceitful manner, shows dishonesty. Additionally, in my view, the fact that West was acting in his role as an attorney when the misconduct occurred “seriously adversely” reflects on his fitness to practice law. Consequently, disbarment is the starting -point as a sanction for a violation of DR 1-102(A)(4) and (5), breaching a duty owed to the public, even leaving aside West’s violation of DR 7-102(A)(5).
In regard to aggravating and mitigating factors, the motive for West’s misconduct must be viewed as mixed. On the one hand, he was motivated by a desire to further his client’s interests. On the other, he promptly deducted his contingent fee and costs from the proceeds, thereby evidencing a motive based on self interest.
There are several aggravating factors: West has one prior disciplinary offense not too remote to be considered in determining a sanction in this proceeding; he committed multiple offenses in this instance; he has substantial experience in the practice of law; and he has refused to acknowledge the wrongful nature of his conduct. According to West, he acted as he did in an effort to avoid the injustice he thought might result if he acted ethically. He believes that he was the victim of a hopeless dilemma, not a wrongdoer.
There are also mitigating factors: West was experiencing financial and emotional problems at the time these events occured; to his credit he has sought psychiatric counselling; and several attorneys and members of the community vouched for West’s good character and reputation. He claims also that he was suffering from mental disability or impairment at the time, which I view as simply an aspect of West’s emotional problems. I do not view this as a separate mitigating factor in this case.
Balancing the aggravating and mitigating factors, and giving some consideration to the fact that public censure is a cross that will be borne by West into the future, I conclude that a substantial suspension instead of disbarment is appropriate. I view West’s conduct as at least as deserving of suspension as the suspension meted out in Disciplinary Matter Involving Walton, 676 P.2d 1078 (Alaska 1983), and thus would suspend West for at least eighteen months.
. "A person commits the crime of perjury if the person makes a false sworn statement which the person does not believe to be true.” AS 11.56.-200(a). Mrs. Briggs, knowing that her husband was deceased yet intending the state to believe he was alive, signed his name to the subsequently notarized release. As a result, Mrs. Briggs apparently committed the crime of perjury. Although the state has said it would have paid the claim even if it knew Mr. Briggs was dead, the fact that Mrs. Briggs’ actions had no material effect on the settlement is no defense.
. "A person'is legally accountable for the conduct of another constituting an offense if ... with intent to promote or facilitate the commission of the offense, the person ... aids or abets the other in planning or committing the offense. ..AS 11.16.110(2)(B). '"Aid and abet’ means to help, assist, or facilitate the commission of a crime, promote the accomplishment thereof, help in advancing or bringing it about, or encourage, counsel, or incite as to its commission.” Thomas v. State, 391 P.2d 18, 25 (Alaska 1964). See also Hensel v. State, 604 P.2d 222, 233 (Alaska 1979); Carman v. State, 602 P.2d 1255, 1261 (Alaska 1979).
West, concerned that the state would withdraw the settlement offer if the state were to find out about the death of Mr. Briggs, instructed Mrs. Briggs to sign the release form in both her name and her husband’s name. Immediately after Mrs. Briggs signed the release, West notarized it as follows:
On the 26 day of March, 1986, before me personally appeared the above [written in, referring to Thomas and Sandra Briggs] to me known to be the person(s) named herein and who executed the foregoing Release and they [written in] acknowledged to me that they [written in] voluntarily executed the same.
West then signed and dated the release in his capacity as Notary Public. In counselling Mrs. Briggs to sign Mr. Briggs’ name to the release, and then notarizing the release, West became an accomplice to the crime of perjury.
Materiality, while an element of the common law crime of perjury, is not an element of perjury as defined in the Alaska perjury statute. Nelson v. State, 546 P.2d 592, 594 (Alaska 1976); Beckley v. State, 443 P.2d 51, 54 (Alaska 1968). As a result, it is no defense for West that the state considered the settlement amount fair and testified after the deception representing that it would not have changed its position had it known of Mr. Briggs’ death.
. Rice cites former AS 12.15.010 for the rule of law abrogating all distinctions between accessories and principals. 589 P.2d at 420 n. 4. AS 12.15.010 was repealed during a revision of Alaska criminal laws which had as a goal placing Alaska’s criminal laws within the appropriate titles of the Alaska Statutes. Ch. 166, §§ 1 & 21, SLA 1978. The fact that AS 12.15.010 was repealed during this revision of the criminal laws does not affect the rule of law established in Rice.
. Cf. Alaska Bar R. 26(b) (defining "serious crime” for purposes of interim suspension as, alternatively, any which "would be a felony” under Alaska law, or involves false swearing as an element).