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(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.
Schedule
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