The Gazette 1964/67

Schedule

(a) a solicitor in the whole time service of the State, or, (b) a solicitor who has satisfied the society that he has at no time during the accounting period held or received client's money or trust money or, (c) any other solicitor who satisfies the society that an accountant's certificate is unnecessary. 6. The Council may in any case on cause satis factory to them being shown, extend the period of six months within which an accountant's certi ficate is required following a balancing of books. 7. The minimum books which a solicitor shall keep in connection with his practice are : ' (a) a cash book, or books, showing monies re ceived and paid, ruled with two separate prin cipal money columns on each side, one for transactions on client account and one for trans actions on office account, or, alternatively, at the solicitor's option, two separate cash books, one for transactions on client account and one for transactions on office account; (b) a ledger c>r ledgers kept so as to distinguish clearly between transactions on client account and transactions on office account; (c) a record of bank lodgments of monies re ceived by the solicitor in connection, with his practice, distinguishing between lodgments made to client account or trust bank account and lodgments made to other accounts. 8. Where: (a) an accountant has been found guilty by the disciplinary tribunal of his professional body of professional misconduct or dishonourable con duct, or, (b) the Council are of the opinion that an ac countant has negligently issued a certificate which is untrue in any material respect or which fails to draw attention to any matter which ought to be brought to the attention of the Council the Council may, at their discretion, refuse to accept further accountants' certificates given by him. In coming to their decision the Council shall take into consideration any observations or ex planations made or given by such accountant or made on his behalf by a professional body of which he is a member. 9. The registrar shall not issue a practising certificate to a solicitor who has failed to comply with these regulations unless directed to do so by the Society. 10. Subject to the provisions of these regula tions, these regulations apply to every solicitor who receives client's money or trust money.

ACCOUNTANT'S CERTIFICATE FORM A

To(a) Dear Sir(s),

Having made a general test examination of the books of account, bank passbooks, bank statements and deposit receipts kept in relation to your prac tice as solicitor(s) carried on at(b)................... as produced to me/us for the accounting period beginning on the ......... day of ......... 19...... and ending on the ......... day.of ......... 19....... I am/we are satisfied, subject to the matters set out on the back hereof . , (1) that the said books appeared to be properly kept and written up in compliance with the Soli citors' Accounts Regulations now in operation. (2) that as at the(c) ......... day of ......... 19...... and the ......... day of ......... 19... ...MD far as appears from the said books, statements and deposit receipts the sum or the total of the sums at credit of the designated client account or ac counts and designated trust bank account or ac counts as as defined in the said regulations kept by you was not less than the total of the sums required to be so kept in conformity with the provisions of the said regulations. Dated this ......... day of ......... 19...... Signature ................................................ Professional Qualification ........................... Address ................................................ Notes (a) State full name of the solicitor or firm of solicitors in respect of whom the certificate is issued. (b) When the solicitor has two or more places of business he may at his option lodge a separate certificate for each office or one certificate to cover all. All addresses should be stated in the certificate, if only one certificate is issued. (c) These may be any dates, selected by the accountant, during the accounting period covered by the certificate. ACCOUNTANT'S CERTIFICATE FORM B To (a) of(b) Dear Sir(s), I/we certify in compliance with paragraph 4 of the Solicitors' Accounts (Amendment) Regula tions, 1966, I/we have examined the books, ac counts and documents kept in relation to your practice as solicitor(s) for the accounting period 44