THE APPLICATION PROCESS
1. When can I apply for a practising certificate?
An application for a practising certificate in respect of a
practice year shall not be submitted to the Registrar earlier than
the month preceding the commencement of the practice year. The
'practice year' means the period from 1 April in a calendar year to
31 March in the ensuing calendar year. For example, for the practice
year 2012/2013, you may e-file your application for a practising
certificate on or after 1 March 2012. An application for a
practising certificate is e-filed via the Supreme Court’s PC
E-Filing System.
2. Who issues a practising certificate?
The issuing authority is the Registrar of the Supreme Court.
The practising certificate is electronically issued in your
personal name as stated in your NRIC and dated on the date of
issue.
3. Does the Legal Profession Act set out circumstances that disqualify a solicitor from applying for a practising certificate?
Yes. Section 26(1) Legal Profession Act sets out the circumstances which disqualify a solicitor from applying for a practising certificate, and these include:
if you are an undischarged bankrupt;
if you have entered into a composition with your creditors or a deed of arrangement for the benefit of your creditors;
if you have one or more outstanding judgments against you amounting in the aggregate to $100,000 or more which you have been unable to satisfy within 6 months from the date of the earliest judgment.
4.
How do I apply for a practising certificate?
The Society has to give its prior approval before a solicitor may proceed to e-file his application for a practising certificate via the Supreme Court’s PC E-Filing System. To apply for the Society’s prior approval, please submit to the Society:
the 'Application for Approval to E-File Practising Certificate' for solicitors practising in Singapore law practices, locum solicitors or legal officers employed by a statutory body; or
the 'Application for Approval to E-File Practising Certificate (Section 130 N Legal Profession Act)' for solicitors registered under section 130N Legal Profession Act.
The application forms can be downloaded from the Society’s website at
www.lawsociety.org.sg under
'Running Your Practice > Forms.'
The law practice at which you practise or the statutory board at which you are employed as a legal officer will submit the 'Application for Approval to E-file Practising Certificate' form, your accountant's report (if applicable) together with cheque payments (unless payment is by GIRO) to the Law Society. The Law Society will issue an acknowledgement, stating the indicative date when you may e-file your application with the Supreme Court.
5. What preparations must I make before submitting my application to the Law Society?
You must:
| a. |
Engage a certified public
accountant to prepare your Accountant's Report if you are a sole
proprietor, partner, or director. If you are not a sole
proprietor, partner, or director, an Accountant’s Report is
required if you held or received client’s money or conveyancing
money. If applicable, write to the Council and obtain an
exemption or waiver from producing an Accountant's Report.
|
| b. |
Obtain the mandatory professional
indemnity insurance cover for you and for your law practice if
it is a law corporation or limited liability law partnership
(see 'Mandatory Professional Indemnity Cover' below for more
information).
|
| c. |
Prepare your subscription fee
payment and Compensation Fund contribution to the Law Society.
|
| d. |
Pay any penalty ordered to be paid
by Council under Part VII Legal Profession Act.
|
| e. |
Pay any sum ordered to be paid to
Council or Law Society by any court of law in Singapore or
elsewhere.
|
| f. |
If the last time you practised, you
were required to vote at the Council election but failed to do
so, prepare your payment of $500 as penalty for failure to vote
or produce a copy of the letter from the Registrar (Supreme
Court) confirming that you had good and sufficient reason for
not voting.
Click here to check whether you were required to vote at a
Council election.
|
6. What must accompany my application for approval to e-file submitted to the Law Society?
| a. |
The duly completed 'Application for
Approval to E-file Practising Certificate' form (4 copies of
Part 1 and 2 copies of Part II & III Continuation Sheets);
|
| b. |
2 separate cheque payments for
membership subscription fee and Compensation Fund contribution
(made payable to 'The Law Society of Singapore') if you are not
making payment by GIRO;
|
| c. |
Original accountant's report OR
copy of the Law Society's letter indicating exemption or waiver
from submitting an accountant's report (if applicable); and
|
| d. |
If applicable - copy of the letter
from the Registrar of the Supreme Court stating that you had a
good and sufficient reason for not voting at a particular
Council election OR a cheque of $500.00 payable to 'The Law
Society of Singapore' as penalty for failure to vote.
|
6.1 The 'Application For Approval To E-File Practising Certificate' form
contains a section on pro bono contributions and initiatives -
what is the purpose of this information?
In order to obtain accurate information on the pro bono
commitment of members, the Law Society has included this section
requesting for information on pro bono hours done by members. This
information will enable the Law Society to form a more accurate
picture of the extent of members’ pro bono contributions to the
community when publicising the good work done by members. This can
be an important tool in improving the image of our profession and
earning us goodwill both with the public as well as with the
Government.
6.2 Is it mandatory to answer the section on pro bono contributions and initiatives in the ‘Application For Approval To E-File Practising Certificate’ form?
It is not mandatory. The section on pro bono contributions and
initiatives is for information/statistical purposes and members
are requested to provide the information on an as-best-they-can
basis. No sanctions or adverse consequences will follow
non-reporting or zero pro bono hours.
The information does not form part of the requirements for an
application for a practising certificate and as such, is not
covered by the Declaration at the end of the ‘Application For
Approval To E-File Practising Certificate’ form.
6.3 What situations count as pro bono contributions?
The following situations would count as pro bono contributions:
| a. |
Representing the Law Society in
Disciplinary Tribunal or court proceedings against solicitors;
|
| b. |
Serving as volunteer Small Claim Tribunal referees or volunteer mediators with the Primary Dispute Resolution Centre ('PDRC');
|
| c. |
Conducting legal research work for legal service organisations, if the legal research assists the particular legal organisation to advance its pro bono work or benefits its pro bono programme;
|
| d. |
Legal services to sports and arts
groups (e.g. National Sports Associations, Drama Organisations);
|
| e. |
Legal services to trade associations or consumer/community interest groups (e.g. Consumers Association of Singapore ('CASE'), Securities Investors Association of Singapore ('SIAS'));
|
The following situations would not count as pro bono contributions:
| a. |
Teaching a legal course or giving legal talks at the university law schools or at Practical Law Course;
|
| b. |
Being a member of the Review or
Inquiry Committees or a member of the Disciplinary Tribunal;
|
| c. |
Being a member of Committees or
Council of the Law Society, the Singapore Academy of Law and
other legal service organisations. (However, if a Committee
Member provides pro bono legal services in the course of that
Committee's activities, it shall be considered as pro bono
contributions);
|
| d. |
Sitting on the Board of a
charitable, religious, civic, community, governmental or
education organisation. (However, if a Board Member also
provides legal advice or services to the organisation, that
would count as pro bono contributions).
|
| e. |
Contributing legal articles or legal content to publications, e.g. Know the Law booklet, Singapore Association of Women Lawyers’ You and the Law book, Singapore Law Gazette.
|
6.4 Pro bono contributions includes legal services to a person of limited means. Who would be considered a person of limited means?
Someone whom the solicitor reasonably believes is not able to pay for legal services.
7. What clearance is required from the Law Society?
The Law Society will check your 'Application for Approval to e-file Practising Certificate' form and confirm the following:
| a. |
That you have paid the
statutory
payments to the Law Society.
|
| b. |
That you, and where applicable,
your law practice, has applied for and obtained professional
indemnity cover under the Law Society's mandatory insurance
policy. In the case of a law corporation or limited liability
partnership, the corporate or partnership entity must have the
relevant mandatory insurance coverage under the Law Society's
mandatory insurance policy.
|
| c. |
Whether you are applying for a
practising certificate to practise in a Singapore law practice,
as a locum solicitor, as a legal officer of a statutory body, or
as a solicitor registered under section 130N Legal Profession
Act.
|
| d. |
Whether you need to produce an
Accountant's Report to the Council of the Law Society if you
held or received client money or conveyancing money when you last practised as an
employee, or practised as a sole proprietor, partner or director
of a law practice; and if so, whether the Accountant's Report is
in compliance with the Schedule to the Legal Profession
(Accountant's Report) Rules.
|
| e. |
If you intend to practise as a sole
proprietor, partner or director of a law practice - whether you
need to fulfil the requirements of section 75C Legal Profession
Act. For information on section 75C Legal Profession Act, please
refer to the 'Continuing Professional Development'
section of the Law Society’s website. |
Solicitors registered under section 130N of the Legal Profession Act are required to submit a copy of their certificate of registration (issued by the Attorney-General‘s Chambers) together with the
'Application for Approval to E-File Practising Certificate (Section 130 N Legal Profession Act)'.
When the application and accountant's report are in order, you e-file your application on the date indicated. If there are errors in your application and/or accountant's report, you will be notified to correct the errors.
On the date given to you to e-file your application, you personally must access the Supreme Court Practising Certificate module to e-file your application (please see 'The E-filing Process' below) and make the required statutory declaration online.
8. How long does it take before I can e-file my application for a practising certificate?
Where there are no errors in the 'Application for Approval to E-File Practising Certificate' form or the Accountant's Report, you will usually be able to e-file your application electronically 5–7 working days after your application is received by the Law Society.
Should there be errors in your application, the Law Society will notify you to rectify the errors. The processing time will re-commence from the date of your submission of the rectified application.
9. What happens if section 25A of the Legal Profession Act applies?
The Council of the Law Society has issued
Guidance Note 1 of 2010
which took effect on 1 February 2010. The Guidance Note sets out the
procedure to be followed in an application for a practising
certificate when section 25A of the Legal Profession Act applies.
10. What are the common errors made in an application for approval to e-file a practising certificate?
Some of the common errors are:
| a. |
Name of applicant is wrong (does not correspond with the name stated in the NRIC).
|
| b. |
Admission date/admission number is incorrect.
|
| c. |
Calculation of years of standing is wrong, and the amount of subscription fee payable is accordingly inaccurate.
|
| d. |
Omission of information in the
application form.
|
| e. |
Failure to submit an Accountant's
Report when it is required to do so.
|
| f. |
Errors in the Accountant's Report (click
here
for more information about Accountant's Reports). |
THE E-FILING PROCESS
11. Is e-filing the only mode of filing my application with the Supreme Court?
It is mandatory for all practising certificate applications,
including locum practising certificate applications, to be filed
electronically with the Supreme Court.
Please refer to the Part XVII (“Matters Under the Legal Profession
Act”) of the Supreme Court Practice Directions and the Legal
Profession (Practising Certificate) Rules.
12. How do I e-file my practising certificate application with the Supreme Court?
Go to the Supreme Court website at
www.supremecourt.gov.sg > 'Electronic Filing System' > 'Practising Certificate e-filing Service'.
You need to login in using your admission number, NRIC number and date of birth. If you have forgotten your admission number, you can look it up either from the
Law Society Directory (if you are a current member) or contact the Law Society via e-mail at
compliance@lawsoc.org.sg.
Please note that you have to personally declare that the information in your online PC application is true, correct and complete. Therefore, no other person can make that declaration on your behalf.
When you e-file your application, you will receive via the e-mail address provided in your online application, notification of receipt.
For more information on the Supreme Court e-filing procedures, please visit the Supreme Court website which provides step-by-step instructions on what you need to do.
13. What should I do if I have problems accessing the Supreme Court's e-filing system?
If you have problems accessing the Supreme Court e-filing system or encounter problems while e-filing, please e-mail the Supreme Court at
Supcourt_PCEF_Inq@supcourt.gov.sg.
14. What if I do not have access to a computer or internet account to do my e-filing?
The Law Society and the Supreme Court offer complimentary use of their IT facilities for lawyers to e-file their practising certificates.
PAYMENTS
15. What statutory payments are required to be paid to the Law Society?
You must pay an annual membership subscription to the Law Society, which is for the period from 1 April to 31 March of the following year.
The annual subscription will be as follows:
| Senior Category |
$1,123.50 ($1,050.00 + $73.50 GST) |
| Middle Category |
$963.00 ($900.00 + $63.00 GST) |
| Junior
Category |
$802.50 ($750.00 + $52.50 GST) |
| Locum |
$802.50 ($750.00 + $52.50 GST) |
The amount of subscription fee payable is determined based on the number of years of standing calculated from the date of your admission.
Membership Categories
(Standing calculated from date
of admission to the Bar)
|
Subscription Fee Payable
(including 7% GST) |
Compensation Fund Contribution
(No GST payable) |
Of 12 years' standing and more
(Date of admission:
on and before 31/03/00*)
|
$1,123.50 |
$100.00
(For Practising Certificate application after 1 October of
each year, the amount payable is $50.00)
|
Of more than 7 years'
standing but less than 12 years
(Date of admission:
Between 01/04/00 to 31/03/05, both dates inclusive*)
|
$963.00 |
Of less than 7 years'
standing (Date of admission:
on and after 01/04/05*) |
$802.50 |
*The dates are in reference to the practice year 2012/2013
16. What are the modes of payment available?
You may make payment to the Law Society by:
| a. |
GIRO, if your law practice has a
GIRO facility with the Law Society.
|
OR
|
| b. |
cheque, made payable to 'The Law
Society of Singapore'. Please note that payment for the
subscription fee, Compensation Fund contribution and penalty for
failing to vote (if applicable) are required to be made by
separate cheque payments. |
17. How do I check if my law practice has a GIRO facility with the Law Society?
Click here to view the list of law practices which have a GIRO
facility with the Law Society.
If you wish to apply for a GIRO facility, please submit to the Society the
GIRO application form
which is available on the Society’s website under 'Running Your
Practice > Forms > Making Payments to the Society'. Please note that
the approval process is approximately 4 weeks.
18. What are the fees I have to pay when filing the application for practising certificate at the Supreme Court? What are the modes of payment?
You need to pay an application fee of $85.00 when filing your practising
certificate application at the Supreme Court.
If you have an InterBank GIRO account with the Supreme Court, you
may pay by:
| a. |
GIRO.
Download GIRO application
form for the Supreme Court; or
|
| b. |
BillCollect.
'BillCollect' is an online payment service implemented by the
Supreme Court for electronically filed PC applications. It is
available automatically through EFS. It allows an applicant to pay
for his PC application in three convenient ways: Flexi-Pay, eNETS
Debit or eNETS Credit. |
Any queries on BillCollect may be directed to the PC Counter at
supcourt_pcef_inq@supcourt.gov.sg.
MANDATORY
PROFESSIONAL INDEMNITY COVER
19. How do I apply for
and obtain mandatory insurance cover?
Pursuant to section 75A Legal Profession Act and the Legal
Profession (Professional Indemnity Insurance) Rules, every solicitor
who intends to apply for a practising certificate is required to
take out the mandatory professional indemnity insurance under the
Law Society’s Compulsory Professional Indemnity Scheme (the
‘Scheme’). The appointed insurance Broker for the Scheme is Lockton
Companies (Singapore) Pte Ltd (‘Lockton’).
Please note that Lockton has developed an online
web portal for
insurance applications under the Scheme and applications for
insurance cover may be submitted from 1 March 2012.
20. What if I do not obtain mandatory insurance cover?
When the Law Society processes your application for approval to
e-file practising certificate, we will check with the Law Society's
insurance brokers to ascertain if your professional indemnity cover
has taken effect.
If it has taken effect, your application will be 'activated' by the
Law Society in the Supreme Court PC e-filing system. Only when this
is done will you be able to proceed to e-file your application for a
practising certificate with the Supreme Court.
21. Are legal officers employed by statutory bodies required to purchase indemnity cover?
A solicitor employed by any statutory body or authority and who is issued with a certificate by the Attorney General under section 26(3) of the Legal Profession Act is exempted from obtaining the mandatory insurance cover.
22. If I cease to practise before the end of the practice year, can I get a refund of my professional indemnity cover?
The professional indemnity cover is usually paid for by your law practice. You may apply for a pro-rated refund of your cover to the law practice. The procedure for applying for a refund is set out in the section on 'Ceasing a Practice'.
GENERAL QUESTIONS ABOUT PRACTISING CERTIFICATES
23. When will my practising certificate expire?
| (a) |
Subject to Paragraph (b) below, a practising certificate for any given practice year is valid from the date of issue to the end of the practice year.
|
| (b) |
A practising certificate issued to a solicitor shall cease to be in force:
|
| |
(i)
(ii)
(iii)
iv)
(v)
|
when a solicitor ceases to practise or to be employed as a solicitor in a law practice, subject to paragraph (c) below;
where the name of the solicitor is removed from or struck off the roll;
where a solicitor is suspended from practice;
upon the solicitor becoming subject to any disqualification under section 26 (1)(e), (f), (g) or (h) of the Legal Profession Act; or
when the Registrar subsequently issues another practising certificate to the
solicitor.
|
| (c) |
If you leave your law practice in the course of a practice year, your practising certificate will cease to be valid on the last day of service with your law practice unless you notify the Registrar of the Supreme Court and the Law Society that you intend to remain in practice and that you intend to resume employment in a new law practice within 3 months. To notify your intention to remain in practice, please complete the 'Notice of Change
of
Particulars' online form. |
24. How do I know if I was required to vote at a previous year's council election?
View list of practitioners who voted in
2002
| 2003
| 2004
| 2005
| 2006
| 2007
| 2010 [Junior Category |
Middle Category]
View list of practitioners who did not vote in
2002
| 2003
| 2004
| 2005
| 2006
| 2007
| 2010 [Junior Category |
Middle Category]
Note: Section 50(2) of the Legal Profession Act provides:
'Every advocate and solicitor who is required to vote for the
election of the members of the Council in accordance with subsection
(1) and who fails to do so shall not be entitled to apply for a
practising certificate unless he -
(a) satisfies the Registrar that he was not in Singapore at the time
of the election or had a good and sufficient reason for not voting
at the last election to the Council; or
(b) pays a penalty of $500 which shall be credited to the
Compensation Fund established under section 75.'
For the year 2007, election of the members of the Council was held
for the Middle Category only.
For the years 2008 and 2009, members in all categories were not required to vote in the annual election of Council.
For the year 2010, election of the members of the Council was held for
the Junior and Middle Categories.
For the year 2011, members in all categories were not required to
vote in the annual election of Council.
25. Do foreign lawyers require a practising certificate?
Foreign lawyers practising in or employed by Singapore law
practices or foreign law practices cannot apply for a practising
certificate. However, they are required to register with the Legal
Profession (International Services) Secretariat of the
Attorney-General's Chambers.
A foreign lawyer registered by the Attorney-General under section
130I to practise Singapore law; or granted the Attorney-General’s
approval under section 130L to be a director, a partner or a
shareholder– shall pay to the Law Society the annual subscription of
$1,123.50 (including GST) and contribution to the Compensation Fund.
26.
Can in-house counsel employed in private organisations apply for a practising certificate?
No.
27.
What happens if I apply for my practising certificate after the commencement of the practice year?
Section 25(5) of the Legal Profession Act provides that every practising certificate issued in the month of April shall be deemed to have been in force from the first day of that month. For example, a practising certificate issued on and dated 9 April 2012 shall be deemed to have been in force from 1 April 2012.
A practising certificate issued in the month of March shall be dated 1 April. For example, if your practising certificate is issued on 18 March 2012 for the practice year 2012/2013, it will be dated 1 April 2012.
28. What happens if my practising certificate was issued after 30 April?
If you do not have a practising certificate, you may not practise as an advocate and solicitor or do any act as an advocate and solicitor.
If your practising certificate was issued after 30 April 2012, for example 6 May 2012, it would have been in force from 6 May 2012. However, if you had practised from 1 April 2012, you would have practised without a practising certificate for the period from 1 April
- 5 May 2012. Practising without a practising certificate is an offence and disciplinary proceedings may also be taken against the solicitor concerned. A solicitor without a practising certificate is also prohibited from operating any bank account of a law practice and if he is a commissioner for oaths or a notary public, he cannot do any act as a commissioner or notary.
WHAT YOU NEED TO KNOW ABOUT THE ACCOUNTANT'S REPORT
29. Who must produce the Accountant's Report?
A sole proprietor or partner (of a law firm or limited liability law partnership) or director (of a law corporation) is required to submit an accountant’s report. This requirement applies to a solicitor held out to the public as a partner or director and would include a salaried partner, associate partner, associate director or senior associate director. A solicitor (not a sole proprietor, partner or director) who held or received client money
or conveyancing money will be required to submit an accountant’s report. The accountant’s report must be in the form set out in the Schedule to the Legal Profession (Accountant’s Report) Rules.
30. Can I be exempted from producing an Accountant's Report?
A sole proprietor, partner or director may apply to the Society for an exemption from having to produce an accountant’s report if the law practice did not hold or receive any client money
or conveyancing money. The application for exemption is by way of a statutory declaration submitted to the
Director, Compliance. The statutory declaration can be submitted in January or February so as to avoid the rush in the months of March/April each year.
The statutory declaration should contain the following information:
State that you are applying for an exemption from having to produce an accountant’s report;
State the period for which the exemption is requested for;
Confirm that you did not hold or receive any client money or
conveyancing money during this period;
Elaborate why you did not hold/receive any client money or
conveyancing money - you may give a brief description of the nature of your practice;
Confirm if you had opened any client account or conveyancing
account or conveyancing (CPF) account. If you had opened such an
account but did not hold/receive any client’s money or conveyancing
money - please attach the bank statements to the statutory
declaration.
For a specimen statutory declaration, click here.
31. Are there any accountants who have been disqualified by the Law Society and whom I cannot engage?
Click here
for a list of accountants that Council has disqualified from
preparing Accountant's Reports.
32. What should I check for when I receive my Accountant's Report?
You should check the following under the heading of the report described below:
| a. |
Your name is correctly spelt in the report.
|
| b. |
The name of your law practice is
correctly stated.
|
| c. |
Your designation in the law practice is
correctly stated, for example, as partner or director.
|
| d. |
Check that the accounting period stated in the Accountant's
Report correctly states the period for which you were practising
in the law practice. The Accountant's Report is personal to you
and therefore must cover the period when you were a partner or
director of the law practice. For example, if you were a partner
of the law practice at any time from 1 January 2011 to 30 June
2011, then the accounting period must be stated as from 1
January 2011 to 30 June 2011. |
|
33. What do I check for in the body of the report?
Your accountant is not required to cite the editions of the Legal
Profession Act or the Accountant's Report Rules or the Solicitors'
Accounts Rules. If however, your accountant does cite the editions
in the first paragraph of the report, then check that the citations
are correct. The current editions are:
Legal Profession Act (2009, Revised Edition);
Legal Profession (Accountant’s Report) Rules (2010, Revised
Edition);
Legal Profession (Solicitors’ Accounts) Rules ( 1999, Revised
Edition).
Check that your accountant has specified at least 2 dates when your
accountant examined the balances in the bank statements with the
client's ledger balances. The dates chosen must be dates within the
accounting period when you were a proprietor, partner or director of
the law practice.
“ 7. The results of the comparisons required under rule 4(1)(f)
of the Legal Profession (Accountant’s Report) Rules (R 10), at
the dates selected by me were as follows:
(a)
at ____________________________________________________
*(i)
the figures were in agreement;
*(ii)
there was a difference computed as follows: |
| |
Liabilities
to clients as shown by clients’ ledger accounts
Total amount of cash held in every client account, conveyancing
account and conveyancing (CPF) account, after allowance for
outstanding cheques and lodgments cleared after date” |
$
$
$
|
FOR EXAMPLE
You were a proprietor of a sole proprietorship from 1 January
2011 to 12 October 2011 and then ceased your sole practice and
became a partner of another law practice on 15 October 2011. The sole practice Accountant's Report would state the accounting
period from 1 January 2011 to 12 October 2011 (which is the last
date of your sole practice). Your partnership Accountant's Report
must state the accounting period from 15 October 2011 to 31 December
2011.
The 2 dates of the results of comparisons of the sole practice
report would be any 2 dates between 1 January 2011 to 12 October
2011 while the 2 dates stated in your partnership Accountant's
Report would be any 2 dates during the period from 15 October 2011
to 31 December 2011.
If you have ceased practice, your Accountant's Report must be
specified as your 'Final Accountant's Report' for that law practice.
For example if you ceased your sole practice on 12 October 2011, and
you ceased to hold client's money or conveyancing money (or both) on
12 October 2011, your accounting period must be from 1 January 2011
to 12 October 2011.
The following paragraph in an Accountant's Report is only necessary
if you have either ceased to practise in a law practice or you have
retired from practice.
You were a proprietor of a sole
proprietorship from 1 January 2011 to 12 October 2011 and then
ceased your sole practice and became a partner of another law
practice on 15 October 2011.
“8.*(a) Having retired from active practice as a solicitor, the
said
_______________________________________________________________ceased
to hold client’s money or conveyancing money, or both, on
_______________________________________________________________
(b) Having ceased to practise under the style or as a
partner/director of
______________________________________________________________
the said ________________________________ ceased to hold
client’s money or conveyancing money, or both,
on__________________________________”
|
34. What if I do not cease to hold client's money upon my retirement or cessation of practice with a particular law practice?
If you have retired from practice, you cannot continue to hold
client’s money or conveyancing money as only a solicitor with a
practising certificate can hold or receive client’s money or
conveyancing money. You must either dispose of all your client’s
money or conveyancing money before retirement or appoint a
solicitor to act as your legal manager to dispose of your client’s
money or conveyancing money if you cannot do it before retirement.
For further information contact the Conduct Department.
If you cease to practise in a particular law practice and go on to
practise in another law practice with a current practising
certificate, you are not prohibited from continuing to hold
client’s money or conveyancing money. This is often the case when
a solicitor ceases to practise e.g. as a sole proprietor and joins
another law practice and is unable to dispose of all client’s
money or conveyancing money on the date of the cessation of the
sole practice. In this scenario, the Accountant's Report must
contain the following paragraph:
"Having ceased to practise under the style or as partner/director
of ................... on ............. the said
......................... continues to hold client's money or
conveyancing money, or both."
The accounting period in the heading of your report would be for a
period beyond the cessation of the practice.
35. What particulars of my accountant
must be included in my Accountant's Report?
Check that the Accountant's Report set out the particulars of your
accountant as follows:
"Particulars of accountant:
Full name .....................................................
Singapore NRIC No/FIN .........................................
Qualifications .................................................
Firm name and Address .........................................
Signature ......................................................
Date ..........................................................." |
36. Who do I contact
if I have a query Please send your queries by e-mail to the Compliance Department of the Law Society at
compliance@lawsoc.org.sg or contact Kenneth Goh at 6530 0231 or Glynnis Toh at 6530 0217.
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