PER CURIAM.
This is an original proceeding based upon complaint of The Florida Bar and findings of the referee that respondent, Ronald R. Rogowski, improperly advanced funds to clients, mishandled trust accounts, and failed to timely prepare a required disbursement statement.
The referee found that respondent improperly advanced funds from his client trust account to two clients in excess of the amount they had on deposit at the time of the advances. The advances...
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