Attorneys Act, 1979 (Act No. 53 of 1979)Rules for the Attorney's ProfessionPart V : Accounting RulesOpening of practice |
| 35.33 | An office opened by a firm, which for the first time opens a practice within the jurisdiction of the society shall be designated as a main office of the firm in that jurisdiction, and the firm shall ensure that: |
| 35.33.1 | banking accounts for the firm are opened in that jurisdiction; |
| 35.33.2 | the trust interest on those accounts is paid to the society; |
| 35.33.3 | a separate set of books is kept for the office; |
| 35.33.4 | an audit or inspector's report for that firm is submitted to the society. |
| 35.34 | The Council may at any time inspect or cause to be inspected the accounting records of any firm to satisfy itself that the provisions of section 78(5) of the Act, read with these rules, have been or are being complied with. Such inspection may be conducted by the Council, or by an auditor or suitably qualified inspector appointed by the Council, or by the Fund at the request of the Council. |