Attorneys Act, 1979 (Act No. 53 of 1979)Rules for the Attorneys' ProfessionPart V : Accounting RulesAccounting to clients |
| 35.11 | Every firm shall, within a reasonable time after the performance or earlier termination of any mandate, account to its client in writing and retain a copy of each such account for not less than five years; each account shall contain details of: |
| 35.11.1.1 | all amounts received by it in connection with the matter concerned, appropriately explained; |
| 35.11.1.2 | all disbursements and other payments made by it in connection with the matter; |
| 35.11.1.3 | all fees and other charges charged to or raised against the client and, where any fee represents an agreed fee, a statement that such fee was agreed upon and the amount so agreed; |
| 35.11.1.4 | the amount owing to or by the client. |