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LEGAL PROFESSION ACT
(CHAPTER 161, SECTION 72 (1))
LEGAL PROFESSION (SOLICITORS’ ACCOUNTS) RULES
| History |
1990 REVISEDEDITION |
-> |
R8
1999 REVISED
EDITION | |
[8th August 1985]
1
Citation
2
Definitions
3
Client accounts
4
Moneys to be paid into client account
5
Splitting of moneys
6
No money other than money under rules 3, 4 and 5 to be paid into client
account
7
Moneys which may be drawn from client account
8
Money from client account — how drawn
9
Where solicitor under no obligation to pay client’s money into client
account
10
Transfers between accounts
11
Cash books, ledgers, journals, etc.
11A
Engagement of book-keeper
11B
Receipt and holding of conveyancing money
12
Power of Council to require production of books of account, etc.
13
Intimation of costs incurred
14
Requirements of Council — how made
14A
Notice given by Council to book-keepers
15
Saving
16
Power to waive provisions
LEGAL PROFESSION ACT
(CHAPTER 161, SECTION 72 (1))
LEGAL PROFESSION (SOLICITORS’ ACCOUNTS) RULES
[8th August 1985]
Citation
1.These Rules
may be cited as the Legal Profession (Solicitors’ Accounts) Rules.
Definitions
2.—(1)
In these Rules, unless the context otherwise requires —
“accounting corporation”, “accounting firm” and
“accounting LLP” have the same meaning respectively, as in the
Accountants Act (Cap. 2);
"approved finance company" means any finance company
registered under the Finance Companies Act (Cap. 108) which is approved
by the Minister to accept deposits of client's money for the purposes
of these Rules;
"bank" has the same meaning as in the Banking Act (Cap.
19);
“bank pass book” and “bank statement” mean, respectively, a
pass book and a statement issued by a bank in respect of any
client account maintained at such bank, and includes a pass book and
a statement issued by an approved finance company in respect of
a client account maintained at such finance company;
"client" means any person on whose account a solicitor
holds or receives client’s money;
"client account" means —
(a) a current or deposit account maintained in the name
of a solicitor at a bank; or
(b) a deposit account maintained in the name of a
solicitor with an approved finance company,
in the title of which account the word “client” appears;
"client’s money" means money held or received by a
solicitor on account of a person for whom he is acting in relation to
the holding or receipt of such money either as a solicitor, or in
connection with his practice as a solicitor, agent, bailee,
stakeholder or in any other capacity, but does not include —
(a) money held or received on account of the trustees of
a trust of which the solicitor is solicitor-trustee; or
(b) money to which the only person entitled is the
solicitor himself or, in the case of a firm of solicitors, one or
more of the partners in the firm;
“conveyance” and “land” have the same meaning respectively, as
in section 2 of the Conveyancing and Law of Property Act (Cap. 61);
"conveyancing money" means client’s money held or received
by a solicitor for or in connection with the conveyance, transfer or
grant of any estate, interest or right in respect of land, and includes
client’s money held or received by a solicitor for or in connection
with —
(a) the sale, purchase or assignment of any estate,
interest or right in respect of land;
(b) the grant of a lease, licence or tenancy in respect
of land; or
(c) the grant of a mortgage of or charge on land, or the
redemption or discharge thereof;
"public accountant" has the same meaning as in the
Accountants Act 2004;
"Public Accountants Oversight Committee" means the Public
Accountants Oversight Committee appointed under section 4 of the
Accountants Act 2004;
"signatory" , in relation to a client account, means a
solicitor who is authorised to sign a cheque or other
instruction effecting a withdrawal from the client account;
"solicitor" means an advocate and solicitor of the Supreme
Court and includes a firm of solicitors, a limited liability law
partnership, and a law corporation;
"solicitor-trustee" means a solicitor who is the
sole trustee or co-trustee only with one or more of his partners or
employees;
"trust money" means money held or received by a
solicitor which is not client's money and which is subject to a trust
of which the solicitor is a trustee whether or not he is the
solicitor-trustee of such trust.
(2) In these Rules, the references to accounts, books,
ledgers, journals and records shall include loose-leaf books and such
cards or other permanent documents or records as are necessary for the
operation of any system of book-keeping, computerised, mechanical or
otherwise.
Client
accounts
3.—(1) Subject to rule 9, every
solicitor who holds or receives client’s money, or money which under rule
4 he is permitted and elects to pay into a client account, shall without
delay pay such money into a client account.
(2) Any solicitor may keep one client account or as many such
accounts as he thinks fit.
Moneys to be paid into client
account
4.There may be paid into a client account —
(a) trust money;
(b) such money belonging to the solicitor as may be
necessary for the purpose of opening or maintaining the account;
(c) money to replace any sum which for any reason may have
been drawn from the account in contravention of rule 8 (2); and
(d) money received by the solicitor, which under rule 5 he
is entitled to split but which he does not split.
Splitting of
moneys
5.Where a solicitor holds or receives money
which includes client’s money or trust money of one or more trust —
(a) he may where practicable split such money and, if he
does so, he shall deal with each part thereof as if he had received a
separate sum of money in respect of that part; or
(b) if he does not split the money, he shall, if any part
thereof consists of client’s money, and may, in any other case, pay the
money into a client account.
No money other than money under
rules 3, 4 and 5 to be paid into client
account
6.—(1) No money, other than money under
rules 3, 4 and 5 which a solicitor is required or permitted to pay into a
client account, shall be paid into a client account.
(2) It shall be the duty of a solicitor into whose client
account any money has been paid in contravention of this rule to withdraw
the money without the delay on discovery.
Moneys which may be drawn from
client account
7.—(1) There may be drawn from a
client account —
(a) in the case of client’s money —
(i) money properly required for a payment to or on
behalf of the client;
(ii) money properly required in full or partial
reimbursement of money expended by the solicitor on behalf of the
client;
(iii) money drawn on the client’s authority;
(iv) money properly required for or towards payment of
the solicitor’s costs where a bill of costs or other written
intimation of the amount of the costs incurred has been delivered to
the client and the client has been notified that money held for him
will be applied towards or in satisfaction of such costs; and
(v) money to be transferred to another client
account;
(b) in the case of trust money —
(i) money properly required for a payment in the
execution of the particular trust; and
(ii) money to be transferred to a separate bank account
kept solely for the money of the particular trust;
(c) such money, not being money to which sub-paragraph
(a) or (b) applies, as may have been paid into the
account under rule 4 (b) or 5 (b); and
(d) money which for any reason may have been paid into the
account in contravention of rule 6.
(2) In the case of client’s money and trust money referred to
in paragraph (1) (a) and (b), the money so drawn shall not
exceed the total of the money held for the time being in the client
account on account of the client or trust.
Money from client account — how
drawn
8.—(1) Except as provided under rule 7, no
money shall be drawn from a client account unless the Council upon an
application made to it by the solicitor specifically authorises in
writing such withdrawal.
(2) No money shall be drawn from a client account under rule
7 (1) (a) (ii) or (iv), (c) or (d) except by —
(a) a cheque drawn in favour of the solicitor; or
(b) a transfer to a bank account in the name of the
solicitor not being a client account.
(3) No money shall be drawn from a client account under rule
7 (1) (c) or (d) by a cash cheque or a bearer cheque.
(4) No money shall be drawn from a client account
by a cash cheque or a bearer cheque except with the leave of a Judge of
the High Court.
(4A) No money shall be drawn from a client
account by means of any —
(a) automated teller machine;
(b) telephone banking service; or
(c) online banking service.
(5) No sum exceeding $5,000 shall be drawn from a
client account except upon a cheque (or other instruction effecting the
withdrawal) signed by 2 solicitors.
(6) Paragraph (5) shall not apply if —
(a) the solicitor has engaged a book-keeper for the
purposes of rule 11 (8); and
(b) the sum to be drawn does not exceed $30,000.
(7) A solicitor shall not sign a cheque or other
instruction effecting a withdrawal from a client account if —
(a) the solicitor has been —
(i) in practice as a solicitor in Singapore for less
than 3 years in aggregate; or
(ii) employed as a Legal Service Officer for less
than 3 years in aggregate;
(b) the solicitor is not holding a current practising
certificate; or
(c) the practising certificate of the solicitor is subject
to any condition imposed under section 25A or 27A of the Act
prohibiting the solicitor from signing such cheques or instructions.
(8) For the avoidance of doubt, a solicitor shall
comply with the requirements of these Rules in respect of the withdrawal
of money from a client account notwithstanding that the leave of a Judge
of the High Court has been obtained in respect of that withdrawal for the
purposes of paragraph (4).
Where solicitor under no obligation
to pay client’s money into client account
9.—(1)
Notwithstanding the provisions of these Rules, a solicitor shall not be
under obligation to pay into a client account client’s money held or
received by him —
(a) in the form of cash, and is without delay paid in cash
in the ordinary course of business to the client or on his behalf to a
third party;
(b) in the form of a cheque or draft which is endorsed
over in the ordinary course of business to the client or on his behalf
to a third party and is not passed by the solicitor through a bank
account or an account with an approved finance company account; or
(c) which he pays into a separate bank account or into a
separate account with an approved finance company opened or to be
opened in the name of the client or of some person designated by the
client in writing.
(2) Notwithstanding the provisions of these Rules, a
solicitor shall not pay into a client account, money held or received by
him —
(a) which the client for his own convenience requests the
solicitor in writing to withhold from such account;
(b) for or towards payment of a debt due to the solicitor
from the client or in reimbursement of money expended by the solicitor
on behalf of the client; or
(c) which is expressly paid to him —
(i) on account of costs incurred, in respect of which a
bill of costs or other written intimation of the amount of the costs
has been delivered for payment; or
(ii) as an agreed fee (or on account of an agreed fee)
for business undertaken or to be undertaken.
(3) Where money includes client’s money as well as money of
the nature described in paragraph (2), that money shall be dealt with in
accordance with rule 5.
(4) Notwithstanding the provisions of these Rules, the
Council may upon an application made to it by a solicitor specifically
authorise him in writing to withhold any client's money from a client
account.
Transfers between
accounts
10. No sum shall be transferred from the
ledger account of one client to that of another, except in circumstances
in which it would have been permissable under these Rules to have
withdrawn from the client account the sum transferred from the first
client and to have paid into the client account the sum so transferred to
the second client.
Cash books, ledgers, journals,
etc.
11.—(1) Every solicitor shall at all times
keep properly written up in the English language such cash books, ledgers
and journals and such other books and accounts as may be necessary
—
(a) to show all his dealings with —
(i) client’s money received, held or paid by him; and
(ii) any other money dealt with by him through a client
account;
(b) to show separately in respect of each client all money
of the categories specified in sub-paragraph (a) which is received,
held or paid by him on account of that client; and
(c) to distinguish all money of the categories mentioned
in sub-paragraph (b) received, held or paid by him, from any
other money received, held or paid by him.
(2) All dealings referred to in paragraph (1) (a)
shall be recorded as may be appropriate —
(a) in a client’s cash book or a client’s column of a cash
book; or
(b) in a record of sums transferred from the ledger
account of one client to that of another,
and in addition —
(i) in a client’s ledger or a client’s column of a
ledger; and
(ii) in a journal.
(2A) No other dealings shall be recorded in such client’s
cash book and ledger mentioned in paragraph (2) or, as the case may be,
in such client’s columns and journal.
(2B) All dealings of the solicitor relating to his practice
as solicitor other than those referred to in paragraph (1) (a)
shall, subject to compliance with the Legal Profession (Solicitors’ Trust
Accounts) Rules (R 9), be recorded in such other cash book and ledger or
such other columns of a cash book and ledger and such journal as the
solicitor may choose to maintain.
(3) In addition to the books and accounts referred to in
paragraphs (2) and (2B), every solicitor shall keep a record of all bills
of costs (distinguishing between profit costs and disbursements) and of
all written intimations under rules 7 (1) (a) (iv) and 9 (2)
(c) (i) delivered or made by the solicitor to his clients, which
record shall be contained in a bills delivered book or a file of
copies of such bills and intimations.
(4) Every solicitor shall within one month of his commencing
practice on his own account (either alone or in partnership) and
thereafter not less than once in every succeeding month cause the balance
of his clients’ cash books (or clients’ column of his cash book) to
be reconciled with his clients’ bank statements and shall keep in the
cash book or other appropriate place a statement showing the
reconciliation.
(5) No solicitor shall make use of any computerised system of
book-keeping for the purpose of this rule unless any information which is
recorded on such computerised system is capable of being reproduced in
the form of a printed document within a reasonable time.
(6) Every solicitor shall preserve for a period of at least 6
years from the date of the last entry therein —
(a) all accounts, books, ledgers and records kept by him
under this rule; and
(b) all bank statements received by him in respect of any
client’s account.
(7) Unless authorised in writing by the Council, no money may
be withdrawn from a bank account or a deposit account with an approved
finance company, being or forming part of a client account, otherwise
than under the signature of a solicitor who is not a person
prohibited under rule 8 (7) from signing a cheque or other instruction
effecting a withdrawal from a client account.
(8) Subject to rule 11A, a solicitor may engage
a book-keeper to keep his books and accounts properly written up
and reconciled as required by this rule.
Engagement of
book-keeper
11A.—(1) A solicitor shall
not engage a book-keeper for the purposes of rule 11(8) unless he has
obtained the written approval of the Council to do so.
(2) An application for the approval of the
Council to engage a book-keeper for the purposes of rule 11 (8) shall be
submitted to the Council in such form as the Council may require and
shall be accompanied by a statutory declaration affirmed or sworn —
(a) if the proposed book-keeper is an accounting firm, by
the sole proprietor or managing partner (as the case may be) of the
accounting firm —
(i) stating that no proprietor or partner of the
accounting firm, as the case may be, is an immediate family member of
the solicitor;
(ia) stating whether the person to be appointed to
provide book-keeping services to the solicitor on behalf of the
accounting firm has completed any course specified under paragraph
(2A) and, if that person has not completed such a course, undertaking
that that person will complete the course within 12 months of being
so appointed;
(ii) undertaking that he will inform the Council in
writing immediately if the book-keeper encounters any of the issues
referred to in paragraph (8); and
(iii) undertaking that he will inform the Council in
writing immediately if there are any changes in the matters referred
to in sub-paragraph (i);
(b) if the proposed book-keeper is an accounting
corporation, by the managing director of the accounting corporation —
(i) stating that no director or member of the accounting
corporation is an immediate family member of the solicitor;
(ia) stating whether the person to be appointed to
provide book-keeping services to the solicitor on behalf of the
accounting corporation has completed any course specified under
paragraph (2A) and, if that person has not completed such a course,
undertaking that that person will complete the course within 12
months of being so appointed;
(ii) undertaking that he will inform the Council in
writing immediately if the book-keeper encounters any of the issues
referred to in paragraph (8); and
(iii) undertaking that he will inform the Council in
writing immediately if there are any changes in the matters referred
to in sub-paragraph (i);
(ba) if the proposed book-keeper is an accounting LLP, by
the manager of the accounting LLP —
(i) stating that no partner or manager of the accounting
LLP is an immediate family member of the solicitor;
(ia) stating whether the person to be appointed to
provide book-keeping services to the solicitor on behalf of the
accounting LLP has completed any course specified under paragraph
(2A) and, if that person has not completed such a course, undertaking
that that person will complete the course within 12 months of being
so appointed;
(ii) undertaking that he will inform the Council in
writing immediately if the book-keeper encounters any of the issues
referred to in paragraph (8); and
(iii) undertaking that he will inform the Council in
writing immediately if there are any changes in the matters referred
to in sub-paragraph (i);
(c) if the proposed book-keeper is a firm or body
corporate providing book-keeping services (other than an accounting
firm, accounting corporation or accounting LLP), by the sole
proprietor, managing partner or managing director of the firm or
body corporate (as the case may be) —
(i) stating that no relevant person is an immediate
family member of the solicitor;
(ia) stating whether the person to be appointed to
provide book-keeping services to the solicitor on behalf of the firm
or body corporate has completed any course specified under paragraph
(2A) and, if that person has not completed such a course, undertaking
that that person will complete the course within 12 months of being
so appointed;
(ii) undertaking that he will inform the Council in
writing immediately if the book-keeper encounters any of the issues
referred to in paragraph (8);
(iii) stating the professional qualifications of persons
who will provide book-keeping services to the solicitor on behalf of
the firm or body corporate and any relevant experience they may have
in preparing accounts for a solicitor; and
(iv) undertaking that he will inform the Council in
writing immediately if there are any changes in the matters referred
to in sub-paragraph (i) or (iii); or
(d) if the proposed book-keeper is an individual, by the
book-keeper—
(i) stating that he is not an employee or immediate
family member of the solicitor;
(ia) stating whether he has completed any course
specified under paragraph (2A) and, if he has not completed such a
course, undertaking that he will complete the course within 12 months
of being engaged by the solicitor as a book-keeper;
(ii) undertaking that he will inform the Council in
writing immediately if he encounters any of the issues
referred to in paragraph (8);
(iii) stating his professional qualifications and, if he
is not a public accountant, any relevant experience he may have in
preparing accounts for a solicitor; and
(iv) undertaking that he will inform the Council in
writing immediately if there are any changes in the matters referred
to in sub-paragraph (i) or (iii).
(2A) The Council may specify one or more courses
for the purposes of paragraph (2) (a) (ia),
(b) (ia), (ba) (ia), (c)
(ia) and (d) (ia) by publishing the particulars of
the specified courses on the website of the Law Society.
(3) The Council may, in its discretion, refuse to
grant its approval for a solicitor to engage a book-keeper for the
purposes of rule 11 (8) if —
(a) the book-keeper or any person who will provide
book-keeping services to the solicitor on behalf of the book-keeper
does not, in the opinion of the Council, possess the requisite
professional qualifications or relevant experience to carry out his
duties;
(b) the book-keeper or (if the proposed book-keeper is a
firm or body corporate) any relevant person is an immediate family
member of the solicitor;
(c) the Council is of the view that the book-keeper or (if
the proposed book-keeper is a firm or body corporate) any relevant
person is unlikely to act independently of the solicitor; or
(d) a notice of disqualification under paragraph (4) or
rule 3 (2) of the Legal Profession (Accountant’s Report) Rules
(R 10) has been issued in respect of the proposed book-keeper or
(if the proposed book-keeper is a firm or body corporate) any relevant
person.
(4) Where —
(a) the Public Accountants Oversight Committee has made a
disciplinary order against a public accountant under section 52 (2) of
the Accountants Act 2004 (Act 4 of 2004) (or an equivalent provision
under the repealed Accountants Act (Cap. 2)) or against an accounting
corporation or accounting firm or accounting LLP under section 53
(2) of the Accountants Act 2004 (or an equivalent provision under the
repealed Accountants Act);
(b) the Council is satisfied that a solicitor has not
complied with these Rules and a book-keeper engaged by the solicitor
for the purposes of rule 11 (8) has failed to inform the Law Society
promptly of any issues referred to in paragraph (8);
(c) the Council is satisfied that a book-keeper or any
relevant person does not satisfy the minimum requirements as to
qualifications, independence or experience required by the Council or
any statutory declaration furnished to the Council under paragraph (2)
was false in regard to any of those requirements; or
(d) any undertaking under paragraph (2) (a)
(ia), (b) (ia), (ba) (ia),
(c) (ia) or (d) (ia), relating to the
completion of any course specified under paragraph (2A), given by a
book-keeper or in respect of a person appointed to provide
book-keeping services on behalf of a book-keeper, as the case may be,
has not been complied with,
the Council may, in its discretion, at any time notify the
book-keeper that he is not qualified to be engaged as a book-keeper for
the purposes of rule 11 (8).
(5) The Council may give notice, of the fact that
a book-keeper is not qualified to be engaged as a book-keeper for the
purposes of rule 11 (8), to any solicitor who appears to the Council to
be likely to engage that book-keeper for the purposes of rule 11 (8) or
for the purpose of giving an accountant’s report under the Legal
Profession (Accountant’s Report) Rules (R 10).
(6) After a book-keeper has been notified that he
is not qualified to be engaged as a book-keeper for the purposes of rule
11 (8) and until such notice of disqualification has been withdrawn by
the Council, he shall not —
(a) be engaged as a book-keeper for the purposes of
rule 11 (8); and
(b) be qualified to give an accountant’s report under the
Legal Profession (Accountant’s Report) Rules (R 10).
(7) In coming to its decision, the Council shall
(if the decision is based on any matter referred to in paragraph (4)
(a)) take into consideration any observation or explanation made
or given by the book-keeper or on his behalf by the Public Accountants
Oversight Committee.
(8) Subject to paragraph (9), the issues which a
book-keeper shall be required to undertake to inform the Council under
paragraph (2) (a) (ii), (b) (ii), (ba) (ii),
( c) (ii) and (d) (ii) are as follows:
(a) the book-keeper is unable to reconcile the balance in
the client’s cash book (or client’s column in the cash book) with the
client’s account bank statements in any month;
(b) the book-keeper is unable to properly write up the
books and accounts as required by rule 11;
(c) the solicitor has received or held conveyancing money
in contravention of rule 11B (1); or
(d) the solicitor has failed to respond to such query from
the book-keeper as is necessary to enable the book-keeper to carry out
his duties referred to in sub-paragraph (a), (b) or
(c).
(9) The issues referred to in paragraph (8)
shall not include trivial breaches due to clerical errors or mistakes in
book-keeping, that were rectified upon discovery and did not result in
any loss to the client.
(10) A book-keeper engaged by a
solicitor for the purposes of rule 11 (8) shall submit to the Council
annually a statutory declaration as described in paragraph (2) and the
statutory declaration shall be submitted not later than 2 weeks after
each anniversary of the date when the Council granted its written
approval for the book-keeper to be so engaged by the
solicitor.
(11) In this rule, “immediate family member”, in
relation to a solicitor, means a spouse, a child, an adopted child, a
step-child, a sibling or a parent of the solicitor or (if the solicitor
is a partner or director of a law firm, a limited liability law
partnership or a law corporation) of any partner or director of that law
firm, limited liability law partnership or law corporation (as the case
may be).
(12) In paragraphs (2) (c) (i), (3)
(b), (c) or (d) or (4) (c), “relevant person”
means, in relation to a firm or a body corporate providing book-keeping
services to a solicitor, any proprietor, partner, director, member or
employee of the firm or body corporate (as the case may be), or any
person who will provide book-keeping services to the solicitor on behalf
of the firm or body corporate.
(13) Nothing in this rule shall deprive a
solicitor of the right on the grounds of privilege as between solicitor
and client to decline to produce to the book-keeper any document which
the book-keeper may consider necessary for him to inspect for the
purposes of carrying out his duties referred to in paragraph (8)
(a) or (b).
(14) Where the solicitor so declines, the
book-keeper shall set out the circumstances and particulars of the issue
encountered when he informs the Council of the issue.
Receipt and holding of
conveyancing
money
11B.—(1) A solicitor shall not
receive or hold conveyancing money unless the solicitor —
(a) has at least 2 signatories to his client account;
(b) has notified the Council of the signatories to his
client account and their particulars in accordance with this rule;
(c) reasonably believes that the signatories to his client
account are not persons prohibited under rule 8 (7) from signing a
cheque or other instruction effecting a withdrawal from a client
account; and
(d) has furnished to the Council a statutory declaration —
(i) identifying the signatories to his client account in
such manner as the Council may require; and
(ii) stating that he reasonably believes that the
signatories to his client account are not persons prohibited under
rule 8 (7) from signing a cheque or other instruction effecting a
withdrawal from a client account.
(2) The solicitor shall, within 7 days of any
change in any matter stated in a statutory declaration furnished by him
to the Council under this rule, furnish to the Council a further
statutory declaration notifying the Council of the change.
Power of Council to require
production of books of account, etc.
12.—(1) In order to ascertain whether these Rules
have been complied with, the Council acting —
(a) on its own motion; or
(b) on a written complaint lodged with it by a third
party,
may require any solicitor to produce at a time and place to be
fixed by the Council, his books of account, bank pass books, loose-leaf
bank statements, statements of account, vouchers and any other necessary
documents for the inspection of any person appointed by the Council and
to supply to that person any necessary information and explanations and
that person shall prepare for the information of the Council a report on
the result of such inspection.
(2) Such report may be used as a basis for proceedings under
the Act.
(3) Upon being required to do so, a solicitor shall produce
such books of account, bank pass books, loose-leaf bank statements,
statements of account, vouchers and documents at the time and place
fixed.
(4) Before making any appointment under paragraph (1), the
Council shall consider any objection made by any such solicitor to the
appointment of a particular person on personal or other proper
grounds.
(5) Before instituting an inspection on a written complaint
lodged with it by a third party, the Council —
(a) shall require prima facie evidence that a ground of
complaint exists; and
(b) may require the payment by that party to the Council
of a reasonable sum to be fixed by it to cover the costs of the
inspection, and the costs of the solicitor against whom the complaint
is made.
(6) The Council may deal with any sum so paid in such manner
as it thinks fit.
Intimation of costs
incurred
13.A written intimation of the amount of a
solicitor’s costs incurred and a notification to a client that money held
for him will be applied as mentioned in rule 7 (1) (a) (iv)
may be delivered to a client in the same manner as a bill of costs is
required to be delivered under section 118 of the Act.
Requirements of Council — how
made
14.Every requirement to be made by the Council of
a solicitor under these Rules —
(a) shall be made in writing under the hand of the
Director or a member of the Council designated by the Council for the
purpose; and
(b) may be served on the solicitor by sending the document
by registered post to his usual or last known address.
Notice given by Council to
book-keepers
14A. Every notice to be given
by the Council to a book-keeper under these Rules —
(a) shall be in writing under the hand of the Director or a
member of the Council designated by the Council for this purpose;
and
(b) if the book-keeper is an accountant, an accounting firm,
an accounting corporation or an accounting LLP, may be served on the
book-keeper by sending the notice by registered post to the address of
the book-keeper provided to the Council in relation to an application
under rule 11A or appearing in the Register of Public Accountants,
Register of Accounting Firms or Register of Accounting Corporations (as
the case may be) kept and maintained under the Accountants Act 2004 (Act
4 of 2004).
Saving
15.Nothing in
these Rules shall deprive a solicitor of any recourse or right, whether
by way of lien, set-off, counter-claim, charge or otherwise, against
moneys standing to the credit of a client account.
Power to waive
provisions
16. The Council may, if it thinks
fit in any particular case, waive any of the provisions of these Rules in
writing, subject to such terms and conditions as the Council may
impose.
[G.N. Nos.S202/85;S234/85;S326/85;S 380/98]
