WATT, J.:
T1 In what was initially a Rule 6 but later converted to a Rule 10,1 Rules Governing Disciplinary Proceedings, 5 0.8. 2001, Ch. 1, App. 1-A proceeding, the complainant, Oklahoma Bar Association, charged the respondent, Gloyd Lynn McCoy (MeCoy/attorney), with thirteen counts of professional misconduct ranging from failure to communicate to misuse of client funds and notice of suspension by the United States Court of Appeals for the Tenth Cireuit (Tenth Cirenuit) from accepting CJA appointments 2 for a period of one year.3 By agree[678]*678ment of the parties, this Court entered an order of interim suspension pending resolution of the disciplinary action following notification that the attorney had been disbarred by the Tenth Circuit and upon grounds that the respondent alleged throughout prosecution of the cause that he was personally incapable of practicing law. In the course of disciplinary proceedings, the attorney acknowledged 4 multiple instances of miscon-duet involving: dishonesty, fraud, deceit, or misrepresentation; incompetence including accepting cases while under a disability; lack of diligence; failure to communicate; mishandling of funds; and the filing of untimely responses to grievance inquiries. The attorney's actions resulted in his initial suspension and subsequent disbarment by the United States Court of Appeals for the Tenth Circuit.
T2 We are sympathetic with and acknowledge the attorney's evident debilitating depression coupled with an attention deficit disorder and their contribution to his actions. Nevertheless, our obligation to uphold the grievance system, which exists to protect the public, must come before our compassion for the respondent.5 Therefore, in consideration of the facts and upon de novo review,6 we determine that the respondent's conduct resulting in incurable harm to the rights of those he represented, retaining of unearned fees, continued representation of clients while alleging his incapacity to do so, causing embarrassment to the legal profession and to this Court, and undermining confidence in the Bar Association and its members warrants suspension for a period of two years and one day and the payment of $4,988.55 in costs.7
RELEVANT FACTS AND PROCEDURAL BACKGROUND
113 McCoy was admitted to the practice of law in 1982. Over the years, he distinguished himself in criminal proceedings and was awarded the Thurgood Marshall Award for outstanding appellate advocacy by the Oklahoma Criminal Defense Lawyers' Association in 2006.
T4 In February of 2005, the attorney entered a six-month diversion program related to three grievances filed by his clients. The [679]*679grievances involved conduct similar to that presented here: failure to file an appeal; failure to respond to client inquires; and failure to keep clients advised.8 The Bar Association again began receiving grievances regarding the attorney's unprofessional performance in March of 2008. The grievances were grounded in representations McCoy undertook from March of 2005 through April of 2008, a span of three years. MeCoy did not respond timely to any of the individual grievances and when responses were received they were either incomplete or inadequate. This necessitated that the respondent be deposed on September 80, 2009. The following month, the Bar Association filed a multiple count complaint.
[5 The hearing before the trial panel was conducted over two days in March of this year. On May 21st, the trial panel issued its report recommending that McCoy be suspended from the practice of law for two years and one day. The same day, the Bar Association filed an application to assess costs of $4,988.55. It also is in agreement with the proposed discipline, as is the respondent. A briefing schedule was established by our order of May 25, 2010 which was concluded on July 29th with the filing of the reply brief.
JURISDICTION AND STANDARD OF REVIEW
16 It is this Court's nondelegable, constitutional responsibility to regulate the both the practice and the ethics, licensure, and discipline of the practitioners of the law. The duty is vested solely in this department of government.9 Our determinations are made de novo.10 We bear the ultimate responsibility for deciding whether misconduct has occurred and, if so, what discipline is warranted. Neither the finding of facts of the trial panel nor its view of the evidence or the credibility of witnesses bind this Court. The recommendation is merely advisory.11 The same is true when the parties stipulate to misconduct and a recommendation for discipline.12 Before this Court will discipline an errant attorney, misconduct must be demon[680]*680strated by clear and convincing evidence.13 To make this determination, we must be presented with a record sufficient to permit an independent, on-the-record review for the crafting of appropriate discipline.14 The record submitted is sufficient for this Court to make the required decisions.
COUNTS DEMONSTRATING PROFESSIONAL MISCONDUCT15
Count I-Woods/Law
T7 McCoy stipulated to the following facts. The respondent was hired by Judy Wood (Wood) to appeal her grandson's, Karame Law's, conviction and sentence of life imprisonment. In December of 2006, after the conviction was affirmed, Wood retained the respondent to pursue federal habeas corpus relief for which he was paid $3,000.00. McCoy did not file the application, did not refund the unearned fee, and cut communications with Wood. Over two years later, in March of 2008, Woods was informed that McCoy was no longer employed with his firm. Later that month, she filed a grievance with the Bar Association. In May of 2008, the respondent promised to refund the entire fee within thirty (80) days. He did not do so. The respondent acknowledged his actions violated Rules 1.1, 1.8, 14, 1.5, 1.15(a), 1.16(a) and 8.4(a)(c)(d), Rules Governing Professional Conduct, 5 0.8. Supp.2008, Ch. 1, App. 3-A; Rule 1.8, Rules Governing Disciplinary Proceedings, 5 0.8.2001, Ch. 1, App. 1-A; and warrant imposition of professional discipline.
[8 Woods testified that only after numerous attempts to contact McCoy was she informed that he no longer worked at the Riggs, Abney firm. Thereafter, Woods made multiple attempts to reach the attorney at his home. Although McCoy never returned any of her calls, he did finally respond to an email sent to him by one of Woods' nieces. In his response to the grievance, he asserted that he had not promised to file for habeas corpus relief but had suggested that as an option. He also indicated that he would be refunding Woods' $3,000.00 within thirty (80) days. Although McCoy provided Woods with some of Law's files, she did not receive a complete set of trial transcripts and the respondent did not forward her the promised $3,000.00 despite his recognition that the funds would be important to her as Woods lives on a fixed income.16
Count III-Stec/Simrak
T9 The attorney stipulated that in March of 2005,17 he accepted a fee of $500.00 from Vera Stee (Stec) to research possible post-conviction relief for her nephew, Joseph Sim-rak. Although McCoy retained the fee, he did not perform the promised work and he did not communicate either with Stee or Sim-rak. He acknowledges that this conduct violated Rules 1.1, 1.8, 1.4, 1.5, 1.15(a), and 8.4(a)(c)(d), Rules of Professional Conduct, 5 O.S. Supp.2008, Ch. 1, App. 3-A; and Rule 1.3, Rules Governing Disciplinary Proceedings, 5 0.8.2001, Ch. 5 0.8.2001, Ch. 1, App. 1-A.
[681]*681110 Although the respondent spoke with Stee on the phone a month after he was hired, all subsequent attempts to contact McCoy by phone were unsuccessful. In November of 2008, Stee filed the complaint with the Bar Association. At some point subsequent thereto, the respondent indicated either to the Bar Association or to Stee that he would be refunding her $500.00 within a two-week period. This did not occur and had not occurred at the time of the hearing before the trial panel. In addition, Stee was convinced that the respondent's failure to act robbed her nephew of any subsequent right to request relief and violated her trust in the legal profession.18
Count V-Baker
11 McCoy admits that after Aaron Baker's felony conviction was affirmed on appeal in February of 2007, Baker requested that he pursue post-conviction relief in the United States District Court for the Northern District of Oklahoma no later than the following January. After May of 2007, the respondent did not communicate with his client. Baker filed his initial grievance on July 21, 2008. Thereafter, the attorney met with Baker on or about October ist. At that meeting, McCoy told Baker that: a) he had not filed a federal habeas corpus petition; b) he believed Baker might benefit from an application for post-conviction relief in the state courts; and c) he would meet with Baker every Wednesday until the post-conviction application was complete. McCoy recognizes that his conduct constituted professional misconduct in violation of Rules 1.1, 1.8, 1.4, 1.5, 1.15(a), 1.16(a), and 8.4(a)(c)(d), Rules of Professional Conduct, 5 0.8.2001 Supp.2008, Ch. 1, App. 8-A and Rule 1.3, Rules Governing Disciplinary Proceedings, 5 0.8.2001, Ch. 1, App. I-A.
12 Baker testified before the trial panel that his father paid MeCoy approximately $2,000.00 to appeal his cause and to file for habeas corpus relief upon the affirmance of his conviction. When Baker could not get McCoy to communicate with him regarding his case, he contacted the federal court and determined that no Aabeas corpus petition was ever filed. Baker went seventeen (17) months without having any contact with McCoy and believes that the statute of limitations has run on any opportunity for the filing of khabeas corpus relief in the federal forum.19
COUNT VII-Thelen
13 Patrick Thelen is currently incarcerated in a federal correctional facility in Illinois. McCoy admits that Thelen retained him to [682]*682pursue post-conviction relief relating to an Oklahoma conviction, paying him $3,000.00 in April of 2008. When the work was not completed, Thelen first hired alternate counsel and then proceeded pro se. Although the attorney asserts that Thelen agreed to withdraw his grievance if McCoy would refund the $3,000.00, Thelen denies the same. In any case, although the respondent promised to refund the unearned fee, he has not done so. McCoy admits his actions constitute professional misconduct in violation of Rules 1.1, 1.3, 1.4, 1.5, 1.15(a), 1.16(a), and 8.4(a)(c)(d), Rules or Professional Conduct, 5 0.S. Supp. 2008, Ch. 1, App. 3-A and Rule 1.3, Rules Governing Disciplinary Proceedings, 5 0.8. 2001, Ch. 1, App. 1-A.
1 14 Thelen testified that McCoy did nothing in his case and that, because of his lies, he did not feel he could believe anything the respondent told him.20 He also denied that he had agreed to withdraw his grievance if his money was returned.21
COUNT XI-Burling
' 15 The respondent acknowledges that he was hired by Robert Burling (Burling) on February 21, 2008, to undertake an independent review of his case and develop a strategy for post-conviction relief. He also admits to having received $3,000.00 from Burling to do the legal work.
{16 Burling testified that McCoy never did the work, did not provide any copies of drafted proposals, seemed unprepared when he would meet with him at the facility where Burling was incarcerated, missed the date for filing a rehearing petition on his affirmed conviction, and failed to appear for a number of scheduled interviews.22 Burling hired an[683]*683other attorney to assist with the filing of his habeas corpus petition.23
COUNT X-Richardson/Ingraham
{17 Betty Richardson (Richardson) retained McCoy in April of 2008 to file federal habeas and post conviction relief on behalf of her nephew, John Sandy Ingraham (Ingraham). Although neither of these individuals testified before the trial panel, the respondent stipulated to the hiring and to his having been paid $5,000.00. He admits that he: did not file any application for relief and allowed the limitation period to run on Ingraham's right to file a federal habeas petition; never spoke with Ingraham; and did not return phone calls or respond to letters. McCoy alleges that he has made a partial refund of the fee in the amount of $1,440.00. McCoy agrees that his actions constitute professional misconduct in violation of Rules 1.1, 1.8, 1.4, 1.5, 1.15(a), 1.16(a) and 8.4(a)(c)(d), Rules of Professional Conduct, 5 0.8. Supp.2008, Ch. 1, App. 3-A, and Rule 1.3, Rules Governing Disciplinary Proceedings, 5 0.8.2001, Ch. 1, App. 1-A.
COUNT XII-Green
18 The respondent agrees that Stephen Green (Green) hired him to file a motion in federal court and paid him $3,000.00 for his services. When the motion was denied, McCoy filed a notice of appeal with the Tenth Circuit. Thereafter, he did not communicate with his client. The attorney allowed Green's appeal to be dismissed for failure to prosecute. MecCoy admits his conduct contradicts that required of attorneys by Rules 1.1, 1.8, 14, 1.5, 1.15(a), and 8.A4(a)(c)(d), Rules Governing Professional Conduct, 5 0.8. Supp.2008, Ch. 1, App. 3-A, and Rule 1.3, Rules Governing Disciplinary Proceedings, 5 0.98.2001, Ch. 1, App. I-A.
1 19 Green disputes the fee paid to McCoy. Although the respondent alleges that he was paid $3,000, Green testified that he paid him $5,000.00 from his checking account.24 A friend of Green's, who handled his finances during Green's incarceration, believes that McCoy was given at least $9,000.00, some of which he received in cash.25
COUNT XII-Tenth Circuit suspension from accepting CJA Appointments
120 McCoy acknowledges that he was appointed by the Tenth Cireuit under the CJA26 to represent a criminal defendant. The respondent was successful in getting the defendant's sentence reduced and filed an appeal of his conviction. On July 7, 2006, the Tenth Circuit clerk issued an order directing the respondent to perfect the appeal. When McCoy did not comply, a subsequent order was issued instructing him to comply no later than August 11, 2006. The respondent complied some thirteen days later than the ordered date. McCoy did not file an opening brief on the due date of February 27, 2007, nor did he request an extension. On March 5, 2007, the clerk issued an order regarding the missed deadline, a warning of possible [684]*684disciplinary action, and gave McCoy until March 15th to file the brief. On that date, the respondent requested an extension and was granted until April 18th. He did not then file the brief nor did he request an extension. The clerk sent McCoy another order on April 25, 2007 giving him two options: the first was to file the brief by May 9th and seek leave for the late filing; and the second was to show cause why he should not be referred to a disciplinary panel.
1121 On May 9, 2007, McCoy electronically filed a document he calls a "show cause response." A hard copy was filed approximately a week later. Asserting that he was suffering from a medical condition, the respondent requested an extension to May 21st to file an opening brief The respondent admits that the document he attempted to file on May 2lst was defective in several respects. Although he was given until June 8, 2007 to correct those errors, McCoy did not do so nor did he file anything further in the cause.
22 An order issued on July 2nd, advising McCoy he was being referred to a disciplinary panel for negligence and failure to follow orders of the court. He was again directed to file a corrected brief by July 9, 2007. Instead, on the following day, he requested an extension although he had been advised no further delays would be allowed. McCoy did not file a corrected brief and was suspended from accepting CJA appointments for a year. The attorney acknowledges that his conduct constitutes professional misconduct in violation of Rules 1.1, 1.3, 1.16(a), 8.2, and 8.4(a)(c)(d), Rules of Professional Conduct, 5 0.S. Supp.2008, Ch. 1, App. I-A, and Rule 1.3, Rules Governing Disciplinary Proceedings, 5 0.8.2001, Ch. 1, App. 3-A.
COUNTS II, IV, VI, VIII, XI-Failure to properly and adequately respond to the General Counsel regarding multiple grievances.
' 23 McCoy admits that he did not respond timely or adequately to the Woods, Stee, Baker, Thelen, and Richardson grievances although the Bar Association gave him liberal extensions and multiple opportunities before finally noticing him for a deposition. In some instances, the responses he gave did not coincide with the testimony elicited from his clients before the trial panel in relation to the return of files and promises to refund unearned fees. The respondent acknowledged that his conduct violated Rules 8.1(b) and 8A(a)(c), Rules of Professional Conduct, 5 0.8. Supp.2008, Ch. 1, App. 3-A and Rules 1.3 and 5.2, Rules Governing Disciplinary Proceedings, 5 0.9$.2001, Ch. 1, App. I-A.
4 24 Rule 8.1 provides that a lawyer shall not knowingly make a false statement of material fact nor fail to respond to a lawful demand for information from a disciplinary authority. Under Rule 1.3, the commission of an attorney of any act contrary to prescribed standards of conduct is grounds for discipline. Violation of this rule brings discredit on the legal profession.27 The provisions of Rule 8.4 pertinent here define professional misconduct as the violation of the professional rules and engaging in conduct involving dishonesty, fraud, deceit or misrepresentation. Rule 5.2 allows an attorney faced with a grievance twenty (20) days to file a written response containing a full and fair disclosure of all the facts and cireum-stances pertaining to the respondent's alleged misconduct.
MITIGATION AND ENHANCEMENT
125 Mitigating cireumstances may be considered in the process of assessing the appropriate quantum of discipline.28 When mental or physical conditions are presented as mitigating factors for assessment of one's culpability, there must be a causal relationship between the conditions and the professional misconduct.29 Though emotional, psychological, or physical disability may [685]*685serve to reduce the actors ethical culpability, it will not immunize one from imposition of disciplinary measures that are necessary to protect the public.30
126 McCoy presented medical proof from both his general practitioner and his psychiatrist that he suffers from various physical ailments along with depression and attention deficit disorder present now and during the time of the misconduct. Both physicians opine that the attorney is presently incapable of practicing law because of his physical and mental condition.
127 The McCoys have three children, all of whom require unusual levels of parental supervision or involvement. Their adult son suffers from autism and epilepsy making it difficult for him to hold a job and requiring constant monitoring. Their two daughters were adopted from Guatemala and have their own special needs.
28 Following a ten-year association with the Coyle law firm, the attorney was terminated in 2008. The ending of this professional arrangement created a financial strain. For two years, McCoy operated as a solo practitioner. In 2005, he was hired by Riggs, Abney, Neal, Turpen, Orbison and Lewis at what he considered a salary not commensurate with his twenty-five years of experience. McCoy's employment ended in January of 2008 when the attorney was approached by a member of the firm during trial and told his services were no longer needed.
129 Approximately eight months after leaving the second firm and having moved his practice into his home, the respondent's wife was admitted to the hospital and diagnosed with sepsis. Although she survived, she was left in a debilitated state and required subsequent medical treatment for an eye problem exacerbated by her diabetes. From January 2008 until February of the next year, the respondent was the primary care giver for his wife and children. He was faced with large medical bills for which there was no insurance coverage.
30 In February of 2009, McCoy undertook the criminal representation of a client in Tulsa. Although he expected this relationship to provide his family with financial relief, it did not do so. Rather, it created additional financial difficulties and emotional strain. His commuting vehicle became disabled and he was required to spend increasing time away from home.
4 31 Although neither McCoy's psychiatrist nor his physician testified before the trial panel concerning his mental and physical condition, the record leaves little doubt that McCoy suffers from depression, attention deficit disorder, some degree of limb tremor, and back pain associated with degenerative dise disease.31 However, McCoy's pleas for mercy are counterbalanced by what appear to be a failure to recognize the gravity of his transgressions and an inability to take responsibility for his actions.
132 The respondent blames his lack of performance on a variety of factors: his physical and mental condition; his former law firm and assistant and the lack of support he received therefrom; his deep involvement in federal criminal proceedings; a "Jail house lawyer" who encouraged complaints be filed against him; and his lack of a legal assistant during the time periods when the grievances were being filed. He accuses the Bar Association of attempting to make two charges out of one with the inclusion of multiple counts relating to his failure to respond and argues these transgressions were somehow "cured" by his appearance for a deposition made necessary by his lack of cooperation.32 Although McCoy stipulated to acts of misconduct in the pretrial order,33 he denied that his acts constituted misconduct because [686]*686they were not intended to cause harm.34 While on the one hand, McCoy asserts that he was incapable of the practice of law during the period in which any misconduct occurred, he insists that, during his "period of problems," he was able to provide a "vigorous defense" for a client during a two-week federal jury trial 35 and initially asserted that any suspension which might be imposed should be stayed 36 and the cause should be remanded for McCoy to enter a diversion program.37 With the filing of his answer brief, the respondent conceded that a two year and one day suspension would be appropriate.
$383 A number of the arguments on which McCoy relies are unconvincing. A lawyer's failure to respond to the Bar Association's investigative inquiries is a serious offense.38 The attorney's inaction in not responding to the grievances in a timely manner caused the Bar to utilise greater resources in time and money and created a substantial delay in addressing the complaints of his clients who had already suffered from the respondent's procrastination.39
134 In State ex rel. Oklahoma Bar Ass'n v. Briggs, 1999 OK 76, ¶ 22, 990 P.2d 869, we admonished the attorney for his failure to respond in a timely manner to the Bar Association's requests for information. In so doing, we issued this warning:
"... Let this serve as a reminder to attorneys that failure to timely respond to the Bar's request for information is in itself grounds for discipline. . . ." 40 [Emphasis in original.]
Furthermore, it is not an anomaly that this cause should present multiple counts based on the failure to respond. Separate counts for such action have routinely been considered by this Court.41 Furthermore, an attorney's misconduct need not be intended to harm for discipline to result.42 Finally, we are unconvinced that entry into a diversion program would be sufficient to deter the attorney from similar actions. He was previously given that opportunity after the filing of three grievances.43 Although one of the [687]*687conditions of the agreement was that the respondent . continue receiving counseling with his psychiatrist weekly for a period of at least five-and-one half months, participation in the program did nothing to deter his actions here. It is instructive that one of the grievances filed originated from a cause undertaken during the same time period in which McCoy was participating in the program.44
RESPONDENTS MISCONDUCT WARRANTS SUSPENSION FOR A PERIOD OF TWO YEARS AND ONE DAY AND THE PAYMENT OF COSTS OF THE PROCEEDING. T 35
186 Discipline is administered to preserve public confidence in the bar. Our responsibility is not to punish but to inquire into and gauge a lawyer's continued fitness to practice law, with a view to safeguarding the interest of the public, of the courts, and of the legal profession. Discipline is imposed to maintain these goals rather than as a punishment for the lawyer's misconduct.45 Disciplinary action is also administered to deter the attorney from similar future conduct and to act as a restraining vehicle on others who might consider committing similar acts.46 Discipline is fashioned to coincide with the restrictions imposed upon other lawyers for acts of professional misconduct.47 Although this Court strives to be even-handed and fair in disciplinary matters, discipline must be decided on a case-by-case basis because each situation involves unique transgressions and mitigating factors.48
T 37 Similar causes where impairment was not an issue have resulted in discipline ranging from public censure to disbarment.49 In [688]*688instances involving attorneys determined to be incapable of practicing law, the breadth of discipline has been from public censure to suspensions of two years and one day.50 Such suspensions are tantamount to disbarment in that the suspended lawyer must follow the same procedures for readmittance as would a disbarred attorney.51
T38 In considering the appropriate discipline to visit on McCoy here, we find two cases particularly instructive: State ex rel. Oklahoma Bar Ass'n v. Wright, 1997 OK 119, 957 P.2d 1174 and State ex rel. Oklahoma Bar Ass'n v. Beasley, 2006 OK 49, 142 P.3d 410. In both cases, the attorney was suspended from the practice of law for two years and one day. In addition, both attorneys committed acts of misconduct similar to those McCoy has admitted to here while afflicted with some level of disabling condition.
T39 In Wright, the attorney was charged with nine counts of misconduct involving estate matters, including failing to act with reasonable diligence and promptness, failing to communicate with clients, charging unreasonable fees, and failing to respond to repeated requests for information regarding allegations and grievances filed with the Bar Association. The discipline imposed took into account the attorney's evidence of depression.
[ 40 The attorney in Beasley failed to perform legal services for clients, failed to communicate with clients, and failed to respond to Bar Association inquiries. His actions were found to have violated professional conduct rules requiring competent representa[689]*689tion, diligence and promptness, adequate communication with clients, refund to clients of unearned fees, and responding to disciplinary investigations. In addition, the attorney violated the rule prohibiting lawyers form engaging in conduct involving dishonesty, fraud, deceit, or misrepresentations and rules governing disciplinary proceedings. In Beasley, we took into account the fact that the evidence supported a finding that the attorney's professional misconduct stemmed from spiraling personal problems and his addiction to aleohol.
{41 The trial panel determined that McCoy was incapable of practicing law as defined under Rule 10, Rules Governing Disciplinary Proceedings, 5 0.8.2001, Ch. 1, App. 1-A. It recommended a suspension of two years and one day. The Bar Association joins in the disciplinary recommendation. As discussed previously, the Tenth Cireuit disbarred the respondent for conduct remarkably similar to the counts presented here, i.e. failure to timely file an appeal in a criminal proceeding or to respond to an order of that court regarding the imposition of discipline. On June 1, 2010, we entered an agreed order of interim suspension based upon the disbarment in the Tenth Cireuit and upon the attorney's contentions that he was personally incapable of practicing law under Rule 10.1, Rules Governing Disciplinary Proceedings, 5 0.9.2001, Ch. 1, App. 1-A. It is noteworthy that even in agreeing to the suspension, the attorney appeared to contend that he was able to provide some level of competent representation to his clients as McCoy sought that the suspension order contain exceptions for him to file a petition in error in one cause and to obtain new counsel in three pending causes.
1 42 We agree with the recommendation of the trial panel, the Bar Association, and the respondent. Suspension for two years and one day is consistent with discipline imposed upon other lawyers committing similar conduct. McCoy can utilize this time period to address his mental and physical disabilities and ensure that he is capable of the ethical practice of law before seeking reinstatement under Rule 11, Rules Governing Disciplinary Proceedings, 5 0.8.2001, Ch. 1, App. 1-A. In addition, discipline having been imposed, the respondent stands charged with the payment of costs in the proceeding of $4,988.55.52
1 43 We cannot accede to McCoy's request that the suspension be retroactive to the date the order of interim suspension entered. We are impressed by McCoy's repayment of in excess of $15,000.00 in unearned fees. Nevertheless, it does not appear that all clients have been made whole. More worrisome, is the fact that the respondent may have misrepresented the status of his case before the Tenth Circuit regarding his federal disbarment.53 Ultimately, however, our decision not to apply the suspension retroactively rests on MeCoy's failure to comply with all provisions of the interim suspension order filed on June 1, 2010.54
CONCLUSION
144 Clear and convincing evidence exists demonstrating that McCoy violated multiple [690]*690rules of professional conduct and disciplinary rules by which each member of the Bar Association is bound.55 We conclude that the respondent's professional misconduct warrants a suspension of his license to practice law of two years and one day and the imposition of costs. As a precondition to reinstatement, MeCoy shall: comply with Rule 11, Rules Governing Disciplinary Proceedings, 5 ©.9.2001, Ch. 1, App. 1-A; demonstrate that he no longer suffers from mental and physical conditions rendering him incapable of the practice of law; refund the unearned fees described in the disciplinary counts through payment either to clients or to the Client Security Fund if restitution has been made on his behalf; and pay costs of these proceedings in the amount of $4,938.55.
RESPONDENT SUSPENDED AND ORDERED TO PAY COSTS OF THE PROCEEDING IN THE AMOUNT OF $4,938.55.
EDMONDSON, C.J., TAYLOR, V.C.J., HARGRAVE, KAUGER, WATT, WINCHESTER, COLBERT, REIF, JJ., concur.