Is a finding that an attorney failed to give his client an accounting of settlement proceeds sustained by convincing proof to a reasonable certainty?

[38 Cal.3d 270] The finding that petitioner failed to give his client an accounting of the receipt and disposition of the settlement proceeds is sustained by convincing proof to a reasonable certainty. An attorney's failure to provide a proper accounting to the client for funds received on the client's behalf is ground for discipline regardless of whether there is consequent financial loss by the client. (Fitzsimmons v. State Bar (1983) 34 Cal.3d 327, 331-332, 193 Cal.Rptr. 896, 667 P.2d 700.)