When filing a Client's Financial Statement, an attorney must consider: Whether the Client has lied on his/her Financial Statement, and if so, must report it to the Court prior to filing the Financial Statement Whether all the figures are accurate since the attorney is the only one required to sign the Financial Statement Whether in their state, the attorney and the client are required to sign the Client's Financial Statement Whether the Client has fudged the numbers less than the twenty-five percent (25%) mark prior to submitting the Client's Financial Statement