PARIENTE, Judge.
This is an appeal from a restitution order of $1,010,336. Defendant argues that the trial court improperly determined the amount of loss and failed to consider his ability to pay.
Defendant is a self-employed accountant. The crimes for which he was charged arose out of a business relationship in which he served as the victims' financial adviser. Due to the position of trust which defendant occupied, he had access to the victims' bank accounts...
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