On June 12, 2014, a hearing panel of the Disciplinary Hearing Commission disbarred Sue Mako. The Panel found that Mako failed to maintain accurate general ledgers, failed to maintain complete and accurate individual client ledgers, and failed to perform quarterly reconciliations of her trust account. She failed to properly maintain entrusted funds of her clients. Mako continued to spend funds that were not present in her trust account, and used funds for her own benefit without returning those funds upon learning she had not earned the funds. When she learned of false checks, she failed to notify clients and keep them reasonably informed of the compromised funds due to fraud. Continuous examples of misappropriation of funds were conducted by Mako and inaction regarding payments to the North Carolina Department of Revenue and the Internal Revenue Service as required by law. Mako similarly knowingly made false and misleading statements in response to the State Bar’s grievance inquiry.