Code of Professional Responsibility and Accountability (CPRA)
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 in 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.