The duty in context
Segregate client money money
The lawyer must keep client money separate from the firm's own money in a properly designated client account and use each client's money only for that client's matter.
How the codes express this duty
E&W Solicitors SRA Principles & Code SAR Rule 4.1; SAR Rule 3.2; SAR Rule 5.3 strong 67 cases
4.1 You keep client money separate from money belonging to the authorised body. 3.2 You ensure that the name of any client account includes: (a) the name of the authorised body; and (b) the word "client" to distinguish it from any other type of account held or operated by the authorised body. 5.3 You only withdraw client money from a client account if sufficient funds are held on behalf of that specific client or third party to make the payment.
Solicitors Accounts Rules · 2019 · archived copy · official source ↗
E&W Barristers BSB Handbook no clear equivalent
Cayman Islands Legal Services Code 2026 P.7; R.9.2; R.9.3 partial
Attorneys-at-law shall protect client money and assets... An attorney-at-law and a recognised law entity shall safeguard money and assets entrusted to them by clients and others. An attorney-at-law is not permitted to personally hold client money.
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 4 cases
To keep clients' money separate from money belonging to the solicitor or the practice monies... To use each client's money for that client's matter only, To use trust money only for the purpose of that trust.
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(a) strong 3 cases
An Attorney shall comply with rules as may from time to time be prescribed by the General Legal Council relating to the keeping in separate accounts- (i) the funds of himself or any firm with which he is associated; and (ii) those of his clients.
Legal Profession (Canons of Professional Ethics) Rules · 1978 (principal) · archived copy · official source ↗
JE Lawyers Law Society of Jersey Code P.7; R.7.4 c)-d) partial
Members must protect client money and assets... 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 3.5-4; r 3.2-7.3 partial
3.5-4 A lawyer shall clearly label and identify the client's property and place it in safekeeping distinguishable from the lawyer's own property. [3.2-7.3 A lawyer shall not use their trust account for purposes not related to the provision of legal services. Detailed client-account segregation is delegated to the by-laws under the Law Society Act.]
Law Society of Ontario — Rules of Professional Conduct · current · archived copy · official source ↗
BC Lawyers BC Code r 2.1-3(h) partial 2 cases
A lawyer must record, and should report promptly to a client the receipt of any moneys or other trust property. The lawyer must use the client's moneys and trust property only as authorized by the client, and not commingle it with that of the lawyer.
Code of Professional Conduct for British Columbia (BC Code) · 2017 · archived copy · official source ↗
NZ Lawyers Conduct & Client Care Rules r 10.5.2 partial
A lawyer who receives funds on terms requiring the lawyer to hold the funds in a trust account as a stakeholder must adhere strictly to those terms and disburse the funds only in accordance with them.
Lawyers and Conveyancers Act (Lawyers: Conduct and Client Care) Rules 2008 · SR 2008/214 · archived copy · official source ↗
SCO Solicitors LSS Standards of Conduct no clear equivalent
SG Lawyers Professional Conduct Rules 2015 r 16 (Client money) partial 3 cases
16 Client money
Legal Profession (Professional Conduct) Rules 2015 · 2015 · archived copy · official source ↗
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 no clear equivalent
Cases dealing with this duty
4 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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Raymond St John O’Neill
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 -
Seosamh O’Daimhin
In the matter of Seosamh O’Daimhin (otherwise Joseph Devine), solicitor, practising as Devine Solicitors at 9 O’Rahilly Street, Nenagh, Co Tipperary, and in the matter of the Solicitors Acts 1954-2008 [6260/DT106/09 and…
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 -
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
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.