SECTION 38. Modifying circumstances. – In determining the appropriate penalty to be imposed, the Court may, in its discretion, appreciate the following mitigating and aggravating circumstances:
(a) Mitigating circumstances:
(1) First offense, except on charges of gross misconduct, bribery or corruption, grossly immoral conduct, misappropriating a client’s funds or properties, sexual abuse, and sale, distribution, possession and/or use of illegal drugs or substances;
(2) Absence of bad faith or malice;
(3) Return of the amounts owed;
(4) Expression of remorse;
(5) Reconciliation with the complainant;
(6) Rectification of wrongdoing;
(7) Act or omission did not prejudice the client;
(8) Age;
(9) Number of years in the practice of law;
(10) Humanitarian considerations; and
(11) Other analogous circumstances.
(b) Aggravating Circumstances:
(1) Finding of previous administrative liability where a penalty is imposed, regardless of nature or gravity;
(2) Age;
(3) Number of years in the practice of law;
(4) Employment of fraudulent means to conceal the offense;
(5) Respondent’s act or omission was tainted with bad faith or malice, except when it is an element of the offense;
(6) Lack of remorse;
(7) Failure to comply with the orders of the Court and the IBP in relation to an administrative case; and
(8) Other analogous circumstances. (2023 Code of Professional Responsibility and Accountability or CPRA)
