Attorneys Act, 1979 (Act No. 53 of 1979)

Rules for the Attorneys' Profession

Part V : Accounting Rules

Reports to society of non-compliance
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35.13.10A firm shall immediately report in writing to the society should the total amount of money in its trust bank accounts and money held as trust cash be less than the total amount of credit balances of the trust creditors shown in its accounting records, together with a written explanation of the reason for the debit and proof of rectification.
35.13.11A firm shall immediately report in writing to the society should an account of any trust creditor be in debit, together with a written explanation of the reason for the debit and proof of rectification.