Does an attorney who accepts responsibility of a fiduciary nature have to maintain proper books of account and records of transactions?

An attorney who accepts the responsibility of a fiduciary nature is held to the high standards of the legal profession whether or not he acts in his capacity of an attorney. He must maintain proper books of account and records of transactions, and he may not commingle clients' funds or use them for personal purposes. (Id. at p. 713, 108 Cal.Rptr. 821, 511 P.2d 1173; Simmons v. State Bar (1969) 70 Cal.2d 361, 365, 74 Cal.Rptr. 915, 450 P.2d 291; Clark v. State Bar (1952) 39 Cal.2d 161, 166--170, 246 P.2d 1.)