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 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.
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 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.
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
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
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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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Vincent Okey Udah and Others
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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Anal Sheikh
Client Money, Failures, Solicitors' Accounts Rules, Others
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Christopher Elliot Cleaver Thomas
Breaches, Failures, Solicitors' Accounts Rules, Others
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Sudesh Chamba
Breaches, Client Money, Delays, Failures, Solicitors' Accounts Rules
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Judith Ihekerenma Nwokoro
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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Terence Jeffrey Sopel
Failures, Solicitors' Accounts Rules, Others
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Lisa Margaret Carter
Breaches, Client Money, Failures, Solicitors' Accounts Rules
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Harry Goldman
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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Sally Frances Keable
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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Raymond Jameson
In the matter of Raymond Jameson, solicitor, practising as Jameson & Company, Fitzwilliam Square, Wicklow, and in the matter of the Solicitors Acts, 1954-2002 [6806/DT436] Law Society of Ireland (applicant) Raymond Jame…
strike_off View decision -
Damian P Moynihan
In the matter of Damian P Moynihan and Sean A Mulvihill, solicitors, formerly carrying on practice under the style and title of Moynihan Mulvihill & Co at 6 Cornmarket Street, Cork, and in the matter of the Solicitors A…
strike_off View decision -
Moss-Davies
Breaches, Client Money, Failures, Others
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Raymond John Holland
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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Roberts, Taylor and Excell-Thomas
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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David Mark Richardson
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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Peter Francis Miller
Client Money, Failures, Solicitors' Accounts Rules, Others
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John Anthony Kaye
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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Peter Charles Collinson
Breaches, Client Money, Failures, Solicitors' Accounts Rules, Others
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Bere-Pele Dan Harry
Client Money, Failures, Solicitors' Accounts Rules, Others
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Barry Rhodes
Client Money, Failures, Solicitors' Accounts Rules
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.