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discipline 3 October 2026

The duty in context

Account for interest on client money money

The lawyer must account to the client (or third party) for a fair sum of interest earned on client money held, above any regulatory threshold.

97 cases 68% strike-off avg suspension 18.0 mo avg fine 188,571 22 with dishonesty finding

How the codes express this duty

E&W Solicitors SRA Principles & Code SAR Rule 7.1 strong 68 cases
7.1 You account to clients or third parties for a fair sum of interest on any client money held by you on their behalf.
E&W Barristers BSB Handbook no clear equivalent
Cayman Islands Legal Services Code 2026 no clear equivalent
AU Solicitors Solicitors' Conduct Rules no clear equivalent
AU Barristers Uniform Barristers Rules no clear equivalent
IE Solicitors Law Society Guide Ch10 — Interest on client monies strong 23 cases
A solicitor must account to a client for interest earned and/or charged on the client's monies where the amount of interest earned exceeds the amount specified by regulation.
IE Barristers Bar Code of Conduct no clear equivalent
JM Attorneys Canons of Professional Ethics no clear equivalent
JE Lawyers Law Society of Jersey Code no clear equivalent
ON Lawyers LSO Rules of Prof. Conduct no clear equivalent
BC Lawyers BC Code no clear equivalent
NZ Lawyers Conduct & Client Care Rules no clear equivalent
SCO Solicitors LSS Standards of Conduct no clear equivalent
SG Lawyers Professional Conduct Rules 2015 no clear equivalent
HK Solicitors Solicitors' Guide Principle 7.04 Commentary partial
This Principle also applies to the receipt by a solicitor of, for example, interest on client accounts, commissions received from insurance companies and agents and from stock brokers and from estate agents.
HK Barristers Bar Code of Conduct no clear equivalent

Cases dealing with this duty

Clear

97 decisions · link basis: found breached = a tribunal finding; rule cited = the mapped provision is cited in the decision; text match = high-precision text pattern

  • David Johnson
    SDT solicitor 12266/2021 2021-01-01 rule cited

    Breaches, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Rebecca Jane Elliott
    SDT solicitor 12117/2020 2020-01-01 rule cited

    Breaches, Client Money, Failures, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Karamjeet Kaur
    SDT solicitor 12053/2020 2020-01-01 found breached

    Breaches, Client Money, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Roger Brian Allanson
    SDT solicitor 12131/2020 2020-01-01 rule cited

    Breaches, Failures, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Petros Petrou & Stylianos Petrou
    SDT solicitor 12099/2020 2020-01-01 rule cited

    Breaches, Failures, Solicitors' Accounts Rules

    Strike off, Suspend - Fixed Period 1 PDF View decision
  • Chidi Umezurike
    SDT solicitor 12112/2020 2020-01-01 rule cited

    Breaches, Failures, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Nicholas Peter Whiffen
    SDT solicitor 12116/2020 2020-01-01 found breached

    Breaches, Client Money, Failures, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Munpreet Singh Virdee
    SDT solicitor 12052/2020 2020-01-01 rule cited

    Breaches, Client Money, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Sarah Lesley Watson
    SDT solicitor 12061/2020 2020-01-01 rule cited

    Breaches, Solicitors' Accounts Rules

    Suspend - Fixed Period 1 PDF View decision
  • Jayanthi Reddy Saganti
    SDT solicitor 11997/2019 2019-01-01 rule cited

    Breaches, Client Money, Failures, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Shohaab Dar
    SDT solicitor 11967/2019 2019-01-01 rule cited

    Breaches, Failures, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Helen Lucey
    LSI solicitor Marshall & MacAulay Solicitors, The Square, Listowel, Co Kerry 2018-07-05 found breached

    In the matter of Helen Lucey, a solicitor practising as principal of Marshall & MacAulay Solicitors, The Square, Listowel, Co Kerry, and in the matter of the Solicitors Acts 1954-2015 [3012/DT106/12; 3012/DT20/14; High …

    conditions View decision
  • Kessar Nabi
    SDT solicitor 11896/2018 2018-01-01 rule cited

    Breaches, Client Money, Failures, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Keith Smart
    SDT solicitor 11903/2018 2018-01-01 found breached rule cited

    Breaches, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Barry Murphy
    LSI solicitor Eugene Carey & Company, Solicitors, Courthouse Chambers, Mallow, Co Cork 2017-07-24 found breached

    In the matter of Barry Murphy, a solicitor formerly practising as Eugene Carey & Company, Solicitors, Courthouse Chambers, Mallow, Co Cork, and in the matter of the Solicitors Acts 1954-2011 [12724/DT90/16 and High Cour…

    strike_off View decision
  • Daniel (Donal) Downes
    LSI solicitor O’Dea & Company, Solicitors, 1st floor, Hardiman House, Eyre Square, Galway 2017-07-10 found breached

    In the matter of Daniel (Donal) Downes, a solicitor formerly practising as O’Dea & Company, Solicitors, 1st floor, Hardiman House, Eyre Square, Galway, and in the matter of the Solicitors Acts 1954-2011 [4298/DT46/14; 4…

    strike_off View decision
  • Andrew G Morrow
    LSI solicitor David Wilson and Company, Raphoe, Lifford, Co. Donegal 2017-05-24 found breached

    In the matter of Andrew G Morrow, solicitor, formerly practising as David Wilson & Co, Solicitors, Raphoe, Lifford, Co Donegal, and in the matter of an application by the Law Society of Ireland to the Solicitors Discipl…

    conditions View decision
  • David Andrew Wilson & Natalie Jane Crompton
    SDT solicitor 11629/2017 2017-01-01 rule cited

    Breaches, Client Money, Failures, Solicitors' Accounts Rules

    Suspend - Fixed Period 1 PDF View decision
  • Elizabeth Marion Emberton
    SDT solicitor 11747/2017 2017-01-01 rule cited

    Breaches, Client Money, Solicitors' Accounts Rules

    Strike off 1 PDF View decision
  • Elizabeth McGrath
    LSI solicitor O’Connell McGrath Solicitors, 5 Athlunkard Street, Limerick 2016-01-25 found breached

    In the matter of Elizabeth McGrath, a former solicitor previously practising as O’Connell McGrath Solicitors at 5 Athlunkard Street, Limerick, and in the matter of the Solicitors Acts 1954-2011 [11016/DT21/14; 11016/DT6…

    strike_off View decision
  • John Barrie Wilson
    SDT solicitor 11542/2016 2016-01-01 found breached

    Breaches

    Suspend - Indefinite 1 PDF View decision
  • Aine Feeney McTigue
    LSI solicitor Feeney Solicitors, First Floor, Lismoyle House, Merchants Road, Galway 2015-12-07 found breached

    In the matter of Aine Feeney McTigue, a solicitor previously practising as Feeney Solicitors, First Floor, Lismoyle House, Merchants Road, Galway and in the matter of the Solicitors Acts 1954-2011 [10123/DT23/13 and Hig…

    strike_off View decision
  • Raymond St John O’Neill
    LSI solicitor Raymond St J O’Neill & Co, 27/29 Washington Street, Cork 2015-07-20 found breached

    In the matter of Raymond St John O’Neill, a solicitor practising under the style and title of Raymond St J O’Neill & Co, 27/29 Washington Street, Cork, and in the matter of the Solicitors Acts 1954-2011 [3138/DT143/11; …

    conditions View decision
  • Peter Kenny
    LSI solicitor Kenny Associates, College Street, Carlow, Co Carlow 2015-07-20 found breached

    In the matter of Peter Kenny, a solicitor formerly practising as Kenny Associates, College Street, Carlow, Co Carlow, and in the matter of the Solicitors Acts 1954-2011 [8864/DT109/14 and High Court record 2015 no 70 SA…

    strike_off View decision
  • Rajesh Babajee
    SDT solicitor 11445/2015 2015-01-01 rule cited

    Breaches, Client Money, Failures, Solicitors' Accounts Rules

    Strike off 1 PDF View decision

Duty classification does not yet cover every jurisdiction (Ontario, New Zealand and Singapore decisions are indexed but not yet duty-classified), so counts here understate those corpora.