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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Michael Shane Dugas
Rule 3-7.1 Consent Agreement
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Braden William Lauer
Rule 4-29 Admission of Misconduct and Undertaking to the Discipline Committee
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Rajinder Heer
Code of Conduct 2011, Code of Conduct for Solicitors, REL's & RFL's 2019, Dishonesty, Solicitors Accounts Rules 2011, Solicitors Accounts Rules 2019, SRA Principles 2019
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Mark William Sager
Rule 4-29 Admission of Misconduct and Undertaking to the Discipline Committee
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Samantha Anne Lee
Lack of Integrity, Misappropriation of Client Account, Recklessness, Solicitors Accounts Rules 2011, SRA Authorisation Rules, SRA Principles 2011, SRA Principles 2019
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Sean Garvin Moses Osbourne
Reprimanded, Restitution ordered, Fined | Disciplinary Committee decision delivered October 09, 2023 || Guilty of Professional Misconduct | Disciplinary Committee decision delivered September 25, 2023 View PDF FORMAL OR…
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Sean Garvin Moses Osbourne
Reprimanded, Restitution ordered, Fined | Disciplinary Committee decision delivered October 09, 2023 || Guilty of Professional Misconduct | Disciplinary Committee decision delivered September 25, 2023 || Formal Order Vi…
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David Michael Simon
Rule 4-29 Admission of Misconduct and Undertaking to the Discipline Committee
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Sean Garvin Moses Osbourne
Guilty of Professional Misconduct | Disciplinary Committee decision delivered September 25, 2023 || Reprimanded, Restitution ordered, Fined | Disciplinary Committee decision delivered October 09, 2023 || Formal Order Vi…
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Feng, James Jianshu
Ground 1: From around 1 March 2017 to 17 September 2019 the Lawyer did not comply with his trust accounting obligations and did not keep trust records in accordance with the provisions of the Legal Profession Uniform La…
Costs Order recommending removal of lawyer's name from the Roll of Australian Lawyers $0.00 Proceedings Instituted 1 PDF View decision -
Douglas Kihiko Wamburu
Breaches, Failures
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Rosemary Ann Joyce
Breaches, Failures, Solicitors' Accounts Rules
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Glenn Charles Hurstfield
Breaches, Failures, Solicitors' Accounts Rules
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Andrew Stevenson & Janet Stevenson
Breaches, Solicitors' Accounts Rules
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Nirosha Jayawardena
Breaches
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James Huxtable
Breaches, Client Money, Failures, Solicitors' Accounts Rules
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Christopher Michael Bilmes
Breaches, Client Money, Failures, Solicitors' Accounts Rules
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Patrick Delaney
In the matter of Patrick Delaney, a solicitor previously practising as Patrick Delaney, Solicitors, Parkside House, Castleknock, Dublin 15, and in the matter of the Solicitors Acts 1954-2015 [ 2019/DT52 and 2020/DT08 an…
strike_off View decision -
Patrick Delaney
In the matter of Patrick Delaney, a solicitor previously practising as Patrick Delaney, Solicitors, Parkside House, Castleknock, Dublin 15, and in the matter of the Solicitors Acts 1954-2015 [ 2019/DT52 and 2020/DT08 an…
other View decision -
Edward Richard Foster & Robert James Newman & Rashpal Kaur
Breaches, Client Money, Failures, Solicitors' Accounts Rules
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Green, Barbara Ann
On 27 July 2020, the Respondent was convicted in the District Court of New South Wales for dishonestly obtaining financial advantage by deception contrary to s 192E(1)(b) of the Crimes Act 1900 (NSW) and was sentenced t…
Costs Removal of lawyer’s name from the Roll of Australian lawyers $0.00 Proceedings Instituted 1 PDF View decision -
Barbara Ledgister
Guilty of Misconduct in a Professional Respect | Disciplinary Committee decision delivered November 26, 2022. View PDF DECISION OF THE DISCIPLINARY COMMITTEE OF THE GENERAL LEGAL COUNCIL COMPLAINT NO: 216/2018 IN THE MA…
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.