The duty in context
Accounting records, reconciliation and reports money
The lawyer must keep accurate, contemporaneous accounting records, perform regular reconciliations, retain records for the prescribed period, and deliver any required accountant's report.
How the codes express this duty
E&W Solicitors SRA Principles & Code SAR Rule 8.1; SAR Rule 8.3; SAR Rule 12.1 strong 644 cases
8.1 You keep and maintain accurate, contemporaneous, and chronological records to: ... 8.3 You complete at least every five weeks, for all client accounts held or operated by you, a reconciliation ... 12.1 ... you must: (a) obtain an accountant's report for that accounting period within six months of the end of the period; and (b) deliver it to the SRA within six months of the end of the accounting period if the accountant's report is qualified ...
Solicitors Accounts Rules · 2019 · archived copy · official source ↗
E&W Barristers BSB Handbook rC88.1; rC87.2 partial 4 cases
rC88 You must: .1 ensure that adequate records supporting the fees charged or claimed in a case are kept at least until the later of the following: .a your fees have been paid; and .b any determination or assessment of costs in the case has been completed and the time for lodging an appeal ... has expired ...; rC87 ... .2 proper records of your practice are kept.
BSB Handbook · current · archived copy · official source ↗
Cayman Islands Legal Services Code 2026 R.8.4(c) partial
maintain appropriate financial records including good file management/ accounting practices to demonstrate compliance with this R.8
Cayman Islands Legal Services Code of Professional Conduct · 2026 · archived copy
AU Solicitors Solicitors' Conduct Rules no clear equivalent
AU Barristers Uniform Barristers Rules no clear equivalent
IE Solicitors Law Society Guide Ch9 — Accounts regulations: General strong 61 cases
To establish and maintain proper accounting systems and proper internal control systems to ensure compliance with the regulations... To deliver an annual accountant's report, as required by the regulations.
Solicitor's Guide to Professional Conduct (Law Society of Ireland) · 4th ed. (2022) · archived copy · official source ↗
IE Barristers Bar Code of Conduct no clear equivalent
JM Attorneys Canons of Professional Ethics Canon VII; Canon VII(b)(i) strong 105 cases
AN ATTORNEY SHALL MAINTAIN PROPER ACCOUNTS AND OBSERVE PROPER ACCOUNTING PRINCIPLES IN THE CONDUCT OF HIS ACCOUNTS ESPECIALLY AS REGARDS ACCOUNTING FOR THE FUNDS OF HIS CLIENTS. ... (b)(i) keep such accounts as shall clearly and accurately distinguish the financial position between himself and his client as and when required ... he shall for these purposes keep the said accounts in conformity with the regulations which may from time to time be prescribed by the General Legal Council.
Legal Profession (Canons of Professional Ethics) Rules · 1978 (principal) · archived copy · official source ↗
JE Lawyers Law Society of Jersey Code R.7.4 c)-d) partial
Members must: ... c) ensure compliance with the Accounts Rules; d) maintain appropriate financial records including good file management/ accounting practices to demonstrate compliance with this R.7.4.
Law Society of Jersey Code of Conduct · 1 January 2017 · archived copy · official source ↗
ON Lawyers LSO Rules of Prof. Conduct r 3.5-5 partial
A lawyer shall maintain such records as necessary to identify a client's property that is in the lawyer's custody. [Detailed accounting records, reconciliations and accountant's reports are governed by the by-laws under the Law Society Act, not spelled out in the RPC.]
Law Society of Ontario — Rules of Professional Conduct · current · archived copy · official source ↗
BC Lawyers BC Code r 3.5-5 partial 21 cases
A lawyer must maintain such records as necessary to identify clients' property that is in the lawyer's custody.
Code of Professional Conduct for British Columbia (BC Code) · 2017 · archived copy · official source ↗
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 2.03 Commentary 3 partial
Every principal is personally responsible for complying with the Solicitors' Accounts Rules (Cap. 159 sub. leg. F) and the Accountant's Report Rules (Cap. 159 sub. leg. A). All the principals will be liable to disciplinary action if there is a failure to comply with these Rules.
Hong Kong Solicitors' Guide to Professional Conduct (Volume 1) · current · archived copy · official source ↗
HK Barristers Bar Code of Conduct para 9.13(a) partial
ensure that adequate records supporting the fees charged or claimed in a case are kept at least until the last of the following: payment of his fees, completion of any taxation or determination or assessment of costs in the case or expiry of the time for lodging an appeal against such assessment or determination of that appeal;
Code of Conduct of the Bar of the Hong Kong SAR · 2018 · archived copy · official source ↗
Cases dealing with this duty
879 decisions · link basis: found breached = a tribunal finding; rule cited = the mapped provision is cited in the decision; text match = high-precision text pattern
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Gregory M.D. Lopez
Appeal dismissed, GLC Disciplinary Committee Decision Affirmed | Court of Appeal decision delivered November 25, 2022. View PDF in Full Screen …
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Gail Enright
In the matter of Gail Enright, a solicitor formerly practising in Michael Enright & Co, Solicitors, 28 South Mall, Cork, and in the matter of the Solicitors Acts 1954-2015 [2018/DT85 and High Court record 2022/198SA] La…
strike_off View decision -
Gail Enright
In the matter of Gail Enright, a solicitor formerly practising in Michael Enright & Co, Solicitors, 28 South Mall, Cork, and in the matter of the Solicitors Acts 1954-2015 [2018/DT85 and High Court record 2022/198SA] La…
other View decision -
Paul Otto De Lange
Rule 4-29 Admission of Misconduct and Undertaking to the Discipline Committee
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Katherine Alexander-Theodotou
Breaches
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Patrick McGonagle
In the matter of Patrick McGonagle, a solicitor previously practising as McGonagle Solicitors, 1 Main Street, Dundrum, Dublin 14, and in the matter of the Solicitors Acts 1954-2015 [2020/DT03 and High Court record 2022 …
strike_off View decision -
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Nicola Thompson & Ruth Alison Linda Rush
Breaches, Failures, Solicitors' Accounts Rules
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C. Judith Pantry
Reprimanded, Fined | Disciplinary Committee decision delivered February 25, 2022. || Guilty of Professional Misconduct | Disciplinary Committee decision delivered November 11, 2021. View PDF DECISION OF THE DISCIPLINARY…
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Oisin Nolan
In the matter of Oisin Nolan, a solicitor formerly practising at Richmond House, 15A Main Street, Blackrock, Co Dublin, and in the matter of the Solicitors Acts 1954-2015 [2019/DT17 and High Court record 2022 no 2 SA] L…
suspension View decision -
Earl A. Ferguson
Reprimanded, Fined, Training Ordered | Disciplinary Committee decision delivered January 26, 2022. || Guilty of Professional Misconduct | Disciplinary Committee decision delivered March 31, 2021. View PDF DECISION OF TH…
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Katrina Sriranpong
Rule 3-7.1 Consent Agreement | Summary
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Ann Houlihan
In the matter of Ann Houlihan, a solicitor previously practising as Ann Houlihan Solicitors at Alexandra House, The Sweepstakes, Ballsbridge, Dublin 4, and in the matter of the Solicitors Acts 1954-2015 [2020/DT05 and H…
strike_off View decision -
Tanya Latoya Walters Powell
Guilty of Professional Misconduct | Disciplinary Committee decision delivered December 3, 2021. ||Restitution ordered, Fined | Disciplinary Committee decision delivered March 09, 2022 View PDF DECISION OF THE DISCIPLINA…
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C. Judith Pantry
Guilty of Professional Misconduct | Disciplinary Committee decision delivered November 11, 2021. || Reprimanded, Fined | Disciplinary Committee decision delivered February 25, 2022| View PDF DECISION OF THE DISCIPLINARY…
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Donovan O. Foote
Appeal dismissed, GLC Disciplinary Committee Decision Affirmed | Court of Appeal decision delivered November 05, 2021. View PDF in Full Screen Back to top …
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Keith A. Jarrett
Struck off | Disciplinary Committee decision delivered July 28, 2021. View PDF FORMAL ORDER OF THE DISCIPLINARY COMMITTEE OF THE GENERAL LEGAL COUNCIL COMPLAINT NO: 182/2017 IN THE MATTER OF NOVAR PATRICK MCDONALD (THE …
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Clifton, David Vincent
Breach of section 138(1)(b) of the Legal Profession Uniform Law - Holding, disbursing and accounting for trust money in general trust account Breach of section 148 of the Legal Profession Uniform Law - Deficiency in tru…
Costs Order recommending removal of lawyer's name from the Roll of Australian Lawyers On 10 December 2021, NSW Supreme Court Court of Appeal ordered: 1. The name of the respondent David Vincent Clifton be removed from the roll kept by the Supreme Court of New South Wales. (2) The respondent pay the applicant’s costs. $0.00 Disciplinary Action 2 PDFs View decision -
Seymour George Stewart
Guilty of Professional Misconduct | Disciplinary Committee decision delivered July 26, 2021. || Fined | Disciplinary Committee decision delivered November 03, 2021. View PDF DECISION OF THE DISCIPLINARY COMMITTEE OF THE…
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Elina, Hermansah Herman
Contravened section 137 of the Legal Profession Uniform Law (NSW) Mixed trust money with other money in contravention of section 146 of the Legal Profession Uniform Law (NSW) Made false declarations in the annual Law Pr…
Costs Practitioner to undertake and complete further legal education Reprimand $0.00 Proceedings Instituted 1 PDF View decision -
Lancelot A. St. Martin Cowan
Guilty of Professional Misconduct | Disciplinary Committee decision delivered July 10, 2021. || RESULT: Restitution ordered | Disciplinary Committee decision delivered October 23, 2021. View PDF in Full Screen …
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Paul Christopher Doroshenko
Rule 3-7.1 Consent Agreement | Summary
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.