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.
How the codes express this duty
E&W Solicitors SRA Principles & Code SAR Rule 7.1 strong 69 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.
Solicitors Accounts Rules · 2019 · archived copy · official source ↗
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 21 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.
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 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.
Hong Kong Solicitors' Guide to Professional Conduct (Volume 1) · current · archived copy · official source ↗
HK Barristers Bar Code of Conduct no clear equivalent
Cases dealing with this duty
94 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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Jacqueline M Durcan
In the matter of Jacqueline M Durcan, solicitor, formerly practising as Durcan’s Solicitors, No 1 Hazel Grove, Spencer Park, Castlebar, Co Mayo, and in the matter of the Solicitors Acts 1954-2008 [7083/DT14/12 and 2014 …
strike_off View decision -
Declan McEvoy
In the matter of Declan McEvoy, solicitor, formerly practising as principal of William Early Solicitors, 1 Haymarket, Carlow, and JM McEvoy & Co, Solicitors, The Avenue, Gorey, Co Wexford, and in the matter of the Solic…
strike_off View decision -
Christopher Lynch
In the matter of Christopher Lynch, a solicitor previously practising as Christopher Lynch Solicitors at 99 O’Connell Street, Limerick, and in the matter of the Solicitors Acts 1954-2011 [8386/DT72/13 and High Court rec…
suspension View decision -
David Walsh
In the matter of David Walsh, solicitor, formerly practising as David Walsh & Co, Solicitors, at 12 Mount Street, Mullingar, Co Westmeath, and in the matter of the Solicitors Acts 1954-2011 [4550/DT20/12 and 2014 no 39 …
strike_off View decision -
Michele O'Keeffe
In the matter of Michele O’Keeffe, a solicitor previously practising as Michele O’Keeffe & Company, 1 Cornmarket Street, Ennis, Co Clare, and in the matter of the Solicitors Acts 1954-2011 [8246/DT151/12 and 2013 no 109…
strike_off View decision -
Benny Thomas
Breaches, Failures, Solicitors' Accounts Rules
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Richard Arnold Wilkes
Breaches, Failures, Solicitors' Accounts Rules
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Patrick Aidan Crowley
In the matter of Patrick Aidan Crowley, a solicitor previously practising as a partner in the firm of Egan Daughter & Company, Solicitors, Church Street, Castlebar, Co Mayo, and in the matter of the Solicitors Acts 1954…
other View decision -
Kenneth Richard Harris
Breaches, Client Money, Failures, Solicitors' Accounts Rules
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Richard Caplan
Breaches, Failures, Others
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Marc Joseph Levy
Breaches, Client Money, Failures, Others, Solicitors' Accounts Rules
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Terence James Synnott
Breaches, Solicitors' Accounts Rules
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William John Owen
Breaches, Client Money, Criminal Convictions, Failures, Solicitors' Accounts Rules
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Simon William Griffiths
Breaches, Client Money, Failures, Others, Solicitors' Accounts Rules
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Brian Johnston
In the matter of Brian Johnston, a solicitor formerly practising as Brian Johnston & Co, Solicitors, 79 Park Street, Dundalk, Co Louth, and in the matter of the Solicitors Acts 1954-2008 [6927/DT64/10 and High Court rec…
strike_off View decision -
Peter McGarry
In the matter of Peter McGarry, a solicitor, formerly practising as Peter McGarry & Co, Solicitors, 27 Capel Street, Dublin 1, and in the matter of the Solicitors Acts 1954-2008 [4989/DT02/11 and High Court record no 20…
strike_off View decision -
David Santiago Morales
Restitution Ordered | Disciplinary Committee decision delivered May 15, 2010. View PDF DECISION OF THE DISCIPLINARY COMMITTEE OF THE GENERAL LEGAL COUNCIL COMPLAINT NO. 34/2009 IN THE MATTER OF EDNA THORPE v DAVID MORAL…
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Martyn Wright
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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Joan Quinn
In the matter of Joan Quinn, a solicitor formerly practising as Quinn & Co, Solicitors, at 23A The Village Green, Tallaght, Dublin 24, and in the matter of the Solicitors Acts 1954-2008 [6646/DT25/09 and High Court Reco…
strike_off View decision -
Ciaran R Callan
In the matter of Ciaran R Callan, a solicitor formerly practising as Callan & Company, Solicitors, River Bank House, Dodder Park Drive, Dublin 14, and in the matter of the Solicitors Acts 1954-2008 [4316/DT79/08 and Hig…
strike_off View decision -
Andrew James Watkins
Breaches, Client Money, Failures, Solicitors' Accounts Rules
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Joseph Fahey
In the matter of Joseph Fahey, solicitor, of Ballygar Road, Mountbellew, Co Galway, and in the matter of the Solicitors Acts 1954-2002 [6687/DT68/06 and High Court record no 2SA 2008] Law Society of Ireland (applicant) …
conditions View decision -
Jeremy Lloyd Orchard
Breaches, Failures, Solicitors' Accounts Rules
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Viresh Patel
Breaches, Delays, Failures, Solicitors' Accounts Rules, Others
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Anal Sheikh
Client Money, Failures, Solicitors' Accounts Rules, Others
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.