A. Legislation and Practice Direction
1. Pursuant to Rule 11 of the Legal Profession (Solicitors’ Accounts) Rules (“SAR”), every solicitor is required at all times to keep properly written up in the English language such cash books, ledgers and journals and such other books and accounts as may be necessary to show all his dealings with client’s money, conveyancing money and any other money dealt with by him through a client account.
2. Pursuant to Rule 11(8) of the SAR, 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 Rule 11.
3. Pursuant to Rule 11A(1) of the SAR, a solicitor must obtain the written approval of the Council of the Law Society (“Council”) before engaging a book-keeper for the purposes of Rule 11(8) of the SAR.
4. An application for approval of the Council to engage a book-keeper must comply with the following requirements:
a. The application must be made by a sole proprietor, managing partner or director of the law practice holding a current practising certificate;
b. It must be accompanied by a statutory declaration1 signed in the presence of a Commissioner for Oaths, as outlined in Part A of the Law Society’s Practice Direction 3.3.2 (“PD 3.3.2”);
c. The book-keeper must meet the criteria set out in Parts A and B of PD 3.3.2; and
d. Applications must be submitted annually, no later than two weeks after the anniversary of the Council’s initial written approval for the book-keeper’s engagement.
Important Notes
1 The ACRA BizFile search exhibited in the statutory declaration must be dated within 2 months from the date of the statutory declaration or date of submission, whichever is earlier.
Any qualification certificate(s) exhibited must be certified true copies by an independent certifier (a lawyer from the applying law practice cannot certify these documents).
5. PD 3.3.2 – Engagement of a Book-Keeper under the Legal Profession (Solicitors’ Accounts) Rules, is available at the following link: https://www.lawsociety.org.sg/wp-content/uploads/2020/11/Engagement-of-a-Book-Keeper-under-the-Legal-Profession-Solicitors-Accounts-Rules-PD-3.3.2-Address-Revised.pdf.
6. In particular, please refer to Parts A and B of PD 3.3.2, which are reproduced below.
A. Criteria for a Book-keeper Who is an Individual or a Person (‘Relevant Person’) Who Provides Book-keeping Services to a Law Practice on Behalf of a Firm or Body Corporate (Other Than an Accounting Firm or Accounting Corporation or Accounting LLP)
Such a book-keeper or relevant person must satisfy the following criteria:
(a) possess relevant qualifications as defined in Part B (below);
(b) be independent, that is, not an employee, parent, spouse, sibling, adopted child, step child or child of the solicitor;
(c) he/she, or in the case of a relevant person, the proprietor, managing partner or managing director of his/her firm or body corporate must submit the required statutory declaration to Council on an annual basis and whenever there is a change of bookkeeper by the law Practice during that accounting period; and
(d) if he/she has not completed the mandatory book-keeping course as prescribed by Council, he/she must undertake to complete the said course within 12 months of being so appointed.
B. Qualifications of a Book-keeper who is an Individual and of a Relevant Person
A book-keeper is required to have at least one of the following approved qualifications:
(i) London Chamber of Commerce and Industry;
(ii) Association of Accounting Technicians;
(iii) Certified Accounting Technician;
(iv) a diploma in accounts from a polytechnic;
(v) passed ACCA level 2; or
(vi) a Degree in Accountancy.
For those possessing only the qualifications set out in (i), (ii) and (iii) above, the book-keeper or relevant person must also have at least one year’s experience in writing up the Books and Accounts for a law practice.
For a book-keeper or relevant person who does not possess any of the qualifications described above, the book-keeper or relevant person must have at least five years’ experience in writing up the Books and Accounts for a law practice.
7. Solicitors may also wish to refer to the Guide to Solicitors’ Accounts (“SAR Guide”), which is available at the following link: https://www.lawsociety.org.sg/wp-content/uploads/2026/03/SAR_Guide.pdf, in particular, Section 4.7A (Engagement of Book-keeper (Rule 11A)) (pages 22 to 23 (PDF pages 30 to 31)).
B. Application Forms and Statutory Declaration Templates
8. For Law Practices engaging an Individual or Sole Proprietorship for book-keeping services:
a. Application Form: BK Form 1Statutory Declaration Template SD1 (Individual)
b. Statutory Declaration Template SD1 (Sole-Proprietor)
9. For Law Practices engaging a Firm or Corporate Entity providing book-keeping services:
C. Submission
10. Please submit the following to compliance@lawsoc.org.sg:
a. Completed Application form (please ensure law practice details are filled up as well);
b. Signed and commissioned Statutory Declaration of the book-keeper;
c. Latest ACRA Bizfile profile of the book-keeping company dated within 2 months from when the statutory declaration is commissioned;
d. Qualifications/relevant experience of the book keeper; and
e. Certificate of Completion of the Law Society Book-Keeping for Law Practices course (if any)
Note: Please submit a copy of the book-keeping course completion certificate as an exhibit to the statutory declaration.
D. Book-Keeping for Law Practices Course
11. The “Book-Keeping for Law Practices Course” is conducted by the Law Society of Singapore. To register, please contact the Law Society’s Learning & Development Department at lnd@lawsoc.org.sg.
E. List of Book-Keepers
12. You may find the list of Book-Keepers at this link.
13. Please note that the Law Society does not certify or recommend book-keepers for members’ engagement. Ultimately, the book-keepers you intend to engage must be approved by the Council on an annual basis.